Recovery Period

(redirected from Recovery Periods)

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 ?
Such injuries usually require six-to-nine-month recovery periods, but Italian surgeon Professor Pier Paolo Mariani conducts a swift operation which allows players to be back playing within half of that time.
It seems that this disagreement about the affective response to LV-HIIT may be related to the different designs of the protocols used, mainly regarding the different intensities and durations of the intervals and recovery periods (Stork et al., 2017).
When done properly in accordance with IRS-approved methodologies, CSS's serve as a method of more precisely reclassifying components of a building from real property (with recovery periods of up to thirty nine years) as tangible personal property (with recovery periods of five, seven, and fifteen years).
Commonly, these include changes in depreciation recovery periods and repairs and maintenance items deductible for tax purposes.
For example, recovery periods of 27.5 years and 39 years will be assigned to residential rental property and nonresidential real property, respectively.
While focus can certainly be placed on the exercise itself (3,6), it might be that multiple recovery periods have a more prominent effect on fat oxidation and weight loss.
be dated as having occurred over the periods June 1990 to June 1992, January 2001 to June 2003, and April 2007 to October 2009.5 The periods between the recessions (July 1992 to December 2000 and July 2003 to March 2007) and after October 2009 can be thought of as economic recovery periods, although the most recent one should be regarded as not yet completed (indicated in note 1 in the tables that follow).
Melissa Bean (D-IL) has reintroduced tax legislation (HR 2198) from last year to encourage the replacement and upgrade of HVAC systems by providing shorter recovery periods for the depreciation of such equipment.
Although IRD is to be calculated using unique recovery periods, this and other information that taxpayers report are not sufficient to infer from the tax returns which taxpayers are using IRD, in part because taxpayers appear to have reported IRD in combination with other depreciation on their tax forms.
Ten obese men with a BMI greater than 30 kg/[m.sup.2] and 10 nonobese men with a BMI less than 25 had their stature measured at 3-minute intervals during two 30minute walks and two 30-minute standing recovery periods. During one walk, subjects carried hand weights equal to 10% of their body weight ("loaded"), and during the other walk they carried nothing ("unloaded").
Ten obese men with a BMI greater than 30 kg/[m.sup.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. During one walk, subjects carried hand weights equal to 10% of their body weight ("loaded"), and during the other walk they carried nothing ("unloaded").