Alternative Depreciation System - ADS
- Alternative Depreciation System - ADS
- A depreciation schedule with a straight-line recovery period that generally mirrors the class life of the asset's depreciation. Taxpayers who elect to use the alternative depreciation system feel that the alternative schedule will allow for a better match of depreciation deductions against income than the regular recovery period. Once they have switched from an alternative such as the modified acceleration cost replacement system (MACRS), the taxpayer can not switch back.
Taxpayers who choose the ADS schedule must use this schedule for all property of the same class that was placed in service during the taxable year. However, taxpayers may elect the ADS schedule for real estate on a property-by-property basis. The alternative depreciation system recovery schedule is listed in IRS Publication 946.
Investment dictionary.
Academic.
2012.
Look at other dictionaries:
ADS — American Depositary Share (Business » Stock Exchange) Active Directory Services (Computing » General) Automatic Dependent Surveillance (Governmental » Transportation) **** Air Defense Systems (Governmental » Military) **** Alternate Data Streams… … Abbreviations dictionary
MACRS — Part of a series on Taxation Taxation in the United States … Wikipedia
доход с привилегированным налоговым режимом — Статьи, указанные в налоговом законодательстве, которые налогоплательщик должен включать в налоговую декларацию при расчете альтернативного минимального налога (alternative minimum tax, AMI). В соответствии с Законом о согласовании доходов 1993 г … Финансово-инвестиционный толковый словарь
Business and Industry Review — ▪ 1999 Introduction Overview Annual Average Rates of Growth of Manufacturing Output, 1980 97, Table Pattern of Output, 1994 97, Table Index Numbers of Production, Employment, and Productivity in Manufacturing Industries, Table (For Annual… … Universalium
Economic Affairs — ▪ 2006 Introduction In 2005 rising U.S. deficits, tight monetary policies, and higher oil prices triggered by hurricane damage in the Gulf of Mexico were moderating influences on the world economy and on U.S. stock markets, but some other… … Universalium
Corporate Average Fuel Economy — CAFE redirects here. For other uses, see Cafe (disambiguation). The Corporate Average Fuel Economy (CAFE) are regulations in the United States, first enacted by the U.S. Congress in 1975,[1] and intended to improve the average fuel economy of… … Wikipedia