Accelerated Cost Recovery System (ACRS)

2011 ◽  
Keyword(s):  
Cost Recovery ◽  
Recovery System

Valuing Depreciable Assets

1993 ◽  
Vol 8 (2) ◽  
pp. 115-136
Author(s):  
Elli Kraizberg
Keyword(s):  
Real Estate ◽  
Tax Reform ◽  
Cost Recovery ◽  
Real Estate Markets ◽  
The Real ◽  
The Real Estate ◽  
Optimal Trading ◽  
Recovery System ◽  
Tax Benefits ◽  
Major Reduction

The 1986 Tax Reform Act is likely to extend optimal holding periods of depreciable assets until the point in time at which the tax basis is exhausted. Additionally, practitioners in the real estate markets tend to argue that the 1986 Tax Reform calls for a major reduction in depreciation tax benefits. Despite the reduction in benefits, values of depreciable properties may nevertheless rise. This paper analyzes various tax legislations in terms of the effect these legislations have on the optimal trading policy for depreciable assets. The tax code of the 1981 accelerated cost recovery system (ACRS), the 1984 ACRS, and the new 1986 Tax Reform Act are compared.

A start to a cost recovery system

1989 ◽  
Vol 12 (3) ◽  
pp. 91-92 ◽  
Author(s):  
RAYMOND E. LUND
Keyword(s):  
Cost Recovery ◽  
Recovery System

A Note on Expensing versus Depreciating under the Accelerated Cost Recovery System: Comment

1983 ◽  
Vol 12 (2) ◽  
pp. 37
Author(s):  
Daniel E. McCarty ◽  
William R. McDaniel
Keyword(s):  
Cost Recovery ◽  
Recovery System
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