asset depreciation range

Asset Depreciation Range System

A system for determining the useful life of different kinds of assets that the IRS uses in determining depreciation. This is used in turn to determine the taxation for different assets. See also: Modified Accelerated Cost Recovery 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.

单词	asset depreciation range
释义	DictionarySeeADR asset depreciation range Asset Depreciation Range System A system for determining the useful life of different kinds of assets that the IRS uses in determining depreciation. This is used in turn to determine the taxation for different assets. See also: Modified Accelerated Cost Recovery 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. AcronymsSeeADPR
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