Recovery Property

Recovery Property

Recovery property is a term used to describe property that is eligible to be depreciated under either ACRS or MACRS. See ACRS and MACRS.
References in periodicals archive ?
These results indicate that adding the PTT units into the macromolecular chains helps to enhance the elastic recovery property of PET filament.
We'll always act on information we receive about crime and disorder in our neighbourhoods to recovery property, stop drugs from reaching the streets of Newcastle and arrest suspects.
The Frontier Recovery property is between Belt Line Road and South Bertelsen Road in west Eugene.
Assume that the qualified property is five-year MACRS recovery property.
Theodore Garb, the lead plaintiff in a class action lawsuit filed against Poland to recovery property, testified that his family owned real estate in Warsaw but were unable to recover after the war.
Under Section 168(c), 100% of the $200,000 not allocable to land is cost recovery property but is not eligible for a 28.
The property was acquired for $95,000,000 through a joint venture between American Recovery Property Trust ("ARPT"), a Sovereign managed entity, and New York based Northwood Investors.
which has a $400 million unused minimum tax credit for pre-2006 tax years, in-vests $100 million in qualified five-year MACRS recovery period property and elects not to claim 100% bonus depreciation on five-year recovery property.
We will provide tours of our Cherokee Oil Recovery property and our oilfield services division, a presentation of the Labarge property, along with conducting other items of business," stated Ross.
SAN DIEGO -- The American Recovery Property Trust ("ARPT"), a newly formed company that intends to qualify as a REIT, announced today its first real estate acquisition - Western Place I & II, a 425,000 square-foot, two-building office complex located in Fort Worth, Texas.
168, if the basis of a partnership's recovery property is increased as a result of the transfer of a partnership interest, the increased portion of the basis is taken into account as if it were newly purchased recovery property placed in service when the transfer occurs.
Land improvements are generally considered 15-year recovery property and include parking lots, canals, fences, sidewalks and driveways.