The current tax depreciation system as introduced by the Tax Reform Act of 1986- effective for equipment placed in service after December 31- 1986.
MODIFIED ACCELERATED COST RECOVERY SYSTEM (MACRS)
Meaning of MODIFIED ACCELERATED COST RECOVERY SYSTEM (MACRS) in English
Finance-Leasing English vocabulary. Английский словарь финансов и лизинга. 2012