One example of an accelerated depreciation method is the modified accelerated cost recovery system ( macrs ) 加速折舊法優化了資本支出,促進了企業的發展。
百科解釋
The Modified Accelerated Cost Recovery System (MACRS) is the current tax depreciation system in the United States. Under this system, the capitalized cost (basis) of tangible property is recovered over a specified life by annual deductions for depreciation.