Универсальный англо-русский словарь. Академик.ру. 2011.
accelerated cost recovery system — Accelerated Cost Recovery Sys·tem n: a method of calculating depreciation introduced in the Economic Recovery Tax Act of 1981 that results in faster recovery of costs for property put into service after 1980 by assigning it a shorter useful life… … Law dictionary
Accelerated Cost Recovery System — (ACRS) An accounting method whereby the cost of a fixed asset is written off for tax purposes over a prescribed period of time. Instituted by the Economic Recovery Tax Act of 1981, and modified by Tax Reform Act of 1986, the system places assets… … Black's law dictionary
Accelerated Cost Recovery System — (ACRS) An accounting method whereby the cost of a fixed asset is written off for tax purposes over a prescribed period of time. Instituted by the Economic Recovery Tax Act of 1981, and modified by Tax Reform Act of 1986, the system places assets… … Black's law dictionary
accelerated depreciation — see depreciation Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. accelerated depreciation … Law dictionary
Accelerated depreciation — Any depreciation method that produces larger deductions for depreciation in the early years of a project s life. Accelerated cost recovery system ( ACRS), which is a depreciation schedule allowed for tax purposes, is one such example. The New… … Financial and business terms
accelerated depreciation — A group of methods for achieving periodic reductions in the book value of fixed assets that make larger reductions in the early periods and progressively smaller reductions in later periods. The offsetting entry is the depreciation expense.… … Financial and business terms
Accelerated depreciation — refers to any one of several methods by which a company, for financial accounting and/or tax purposes, depreciates a fixed asset in such a way that the amount of depreciation taken each year is higher during the earlier years of an asset’s life.… … Wikipedia
cash method — cash meth·od n: cash basis at basis Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. cash method … Law dictionary
Unit of Production Method — A depreciation procedure used for property that is not in continuous use. The unit of production method is useful when the property’s value is more closely related to the number of units it produces than the number of years it is in use. It … Investment dictionary
National Industrial Recovery Act — Front page of the National Industrial Recovery Act, as signed by President Franklin D. Roosevelt on June 16, 1933. The National Industrial Recovery Act (NIRA), officially known as the Act of June 16, 1933 (Ch. 90, 48 Stat. 195, formerly codified… … Wikipedia
depreciation — /dapriyshiyeyshsn/ In accounting, spreading out the cost of a capital asset over its estimated useful life. Depreciation expense reduces the taxable income of an entity but does not reduce the cash. A decline in value of property caused by wear… … Black's law dictionary
