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Accelerated cost recovery system

   Also found in: Acronyms 0.06 sec.
Accelerated cost recovery system (ACRS)
Schedule of depreciation rates allowed for tax purposes.

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Such property could be depreciated over much shorter, modified accelerated cost recovery system (MACRS) lives.
00% $100,000 $100,000 0 * Modified Accelerated Cost Recovery System Depreciation This table illustrates the economic impact of the 30% bonus depreciation, which provides more of the overall depreciation in the first year of new equipment ownership.
They prohibited the use of component depreciation and created a new method referred to as Modified Accelerated Cost Recovery System or MACRS.
 
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