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Modified Accelerated Cost Recovery System (MACRS) |
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Modified Accelerated Cost Recovery System (MACRS)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) Similar MatchesPerformance Accelerated Restricted Stock Award Plans (PARSAPs)Performance Accelerated Restricted Stock Award Plans (PARSAPs)Also known as performance-accelerated restricted stock ("PARS") and time-accelerated restricted stock award plans ("TARSAPs"). Grants of restricted stock or restricted stock units which may vest early upon attainment of specified performance objectives. Otherwise, a time-vesting schedule would remain in effect. Accelerated cost recovery system (ACRS)Accelerated cost recovery system (ACRS)Schedule of depreciation rates allowed for tax purposes. |
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