asset depreciation range (ADR) Definition | Business Dictionaries from AllBusiness.com

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Business Definition for: asset depreciation range (ADR)

asset depreciation range (ADR)

range of depreciable lives allowed by the Internal Revenue Service (IRS) for a specified asset. The ADR system was replaced by the accelerated cost recovery system (ACRS) for properties placed into service after 1980. But it was revived under the 1986 Tax Reform Act as part of new ACRS rules to determine class lives.

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