A 1986 act that set out rules for the depreciation of qualifying assets , allowing for greater acceleration over longer periods of time.
MODIFIED ACCELERATED COST RECOVERY SYSTEM (MACRS)
Meaning of MODIFIED ACCELERATED COST RECOVERY SYSTEM (MACRS) in English
Campbell R. Harvey. Hypertextual finance English glossary. Английский словарь гипертекстовых финансов. 2012