accelerated depreciation tax escrow amount

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Выражение встречается в следующем контексте: net pre-closing proceeds are distributed to the Seller (other than any accelerated depreciation tax escrow amount, if the Parent and the Seller agree to be subject to the Accelerated Depreciation Escrow Condition, such Accelerated Depreciation Tax Escrow Amount being deposited in the Accelerated Depreciation Escrow).
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