| Subject | English | Italian |
| fin. | accelerated cost recovery system | ammortamento a quote decrescenti |
| fin. | accelerated cost recovery system | sistema di ricupero anticipato dei costi |
| fin. | accelerated cost recovery system | ammortamento accelerato |
| comp., MS | Modified Accelerated Cost Recovery System A method of accelerated depreciation permitted by tax codes that classifies depreciable assets into one of several recovery periods, each of which has a designated pattern of allowable depreciation | MACRS (Modified Accelerated Cost Recovery System) |