accelerate cost recovery system

accelerate cost recovery system
(ACRS)
 система ускоренного возмещения затрат; система начисления износа основных средств для целей опреде- ления налогооблагаемой прибыли, принятая Конгрессом США в 1981 году; в 1986 году была пересмотрена и дополнена, см. MACRS.

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

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