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 ?
The rules to apply to the exchanged basis then depend on how recovery periods and depreciation methods of the exchanged properties compare.
2] and 10 monobese men with a BMI less than 25 had their stature measured at 3-minute intervals during two 30-minute walks and two 30-minute standing recovery periods.
The Treasury Department's Report to the Congress on Depreciation Recovery Periods and Methods (July 2000) corroborated this quandary, finding " .
In this study, hematocrit was measured before the exercise and during the two recovery periods.
But knocking back one-minute bouts on the track can work for you if your recovery periods are sufficiently short.
The converted property is subject to the MACRS depreciation methods, recovery periods and placed-in-service conventions applicable in the change year.
Since World War II, these recovery periods have lasted an average of three to four years.
Previous research understated the rate of economic depreciation, and thus overstated the appropriate recovery periods, because it neglected to account for the substantial expenditures devoted to building improvements after original construction, Deloitte says.
44) Section 467(e)(3)(A) provides recovery periods that are generally the same as under MACRS, except that 20-year property has a recovery period of 15 years and all buildings have a recovery period of 19 years.
This approach to the spine and the Direct Lateral Access Instrument Set assists me in providing my patients shorter operation times and faster recovery periods," said Reginald Knight, M.
2002-9, for automatic consent to change the recovery periods, and takes the cumulative additional depreciation expense as a current-year deduction, under Sec.
Over the years, the federal government has adjusted not only depreciation recovery periods but also the convention (straight-line, 150% declining balance, 200% declining balance, etc.