asset depreciation range
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Asset Depreciation Range System
asset depreciation range (ADR)
An elective depreciation method allowed by the IRS after 1970 and before 1981.It had over 100 classes of property from which to choose appropriate depreciation periods.The entire system was a hotbed of taxpayer versus IRS controversy,so it was replaced by the ACRS system in 1981,and then by the MACRS in 1987.One still encounters the ADR in literature,but it no longer exists.