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Accelerated Cost Recovery
System (ACRS)
Accelerated depreciation
Accumulated depreciation
Asset Cost
Book Value
Declining-balance method
Depreciation
Depreciation expense
Depreciation schedule
Estimated useful life
General depreciation system
(GDS)
Modified Accelerated Cost
Recovery System (MACRS)
Residual value
Salvage value
Straight-line Method
Straight-line rate
Trade-in value
Units-of-production method
