Recovery Period


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Recovery Period

The period during which a company depreciates an asset. That is, the recovery period is that during which a company is able to write off a portion of an asset's value each year until the end of that asset's useful life. The length of the recovery period varies from asset to asset, and is often set by the IRS. It often bears only a rough relationship to the time during which the asset can actually be used. See also: MACRS.

recovery period

The stipulated period during which a company fully depreciates an asset. Recovery periods for various kinds of assets are established by the government and often bear only a loose relationship to the profitable life of an asset.

Recovery Period

The period of years over which the cost of business assets is written off under ACRS or MACRS.
References in periodicals archive ?
This may provide an opportunity to establish a shorter recovery period for the entire building and thus a larger annual tax deduction.
The practical implication of these finding is that reducing the intensity of the recovery period during a HIIT protocol may prolong the time to exhaustion, potentially allowing completion of additional high-intensity intervals increasing the time accumulated at maximal cardiac output.
Considering the previous research findings, multiple, specifically timed, rest/active recovery periods need consideration as a separate and essential part of the design of exercise programs when the emphasis is placed on the lowest amount of overall work and a greater potential for body fat loss.
In contrast, females and males in the 'heavy' weight class both lost body mass during recovery period.
Although the extension of a recovery period does not, as such, strengthen the powers of investigation available to the tax authorities, it nonetheless enables them, in the event of discovery of taxable items held in another member state of which they had no knowledge, to initiate an investigation and, where it emerges that those items have not been subject to tax, or that too little tax has been levied, to issue an additional assessment.
If both the recovery period and depreciation method of the replacement property and relinquished property are the same, then the replacement property is depreciated (beginning in the year of replacement and using the applicable convention) applying the same period and method used for the relinquished property.
During the recovery period, the children completed questionnaires and participated in a craft project.
A saliva sample was collected immediately after the stress test, and two more samples were collected during the recovery period.
Seven-year recovery period for Alaska natural gas pipelines (corporate franchise and income tax only).
The obese group did not regain stature during the standing recovery period, while the nonobese group recovered stature (Clin.
168 general depreciation system, the applicable recovery period for residential rental property is 27.
In lesser trained individuals, the recovery period will be longer as well.