[] ( ACRS) () in the US, a way of calculating the value of assets in a company's financial records, where the value of an asset is reduced over a particular period of time fixed by the tax rules, rather than over its full useful life 加速成本回收制度(美国采用的计算折旧额的方法,以税则规定的回收期作为摊销期限,而不是以其有效寿命为摊销期)