| Subject | English | Spanish |
| comp., MS | Accelerated Cost Recovery System | Sistema acelerado de recuperación de costes (A system of depreciation that assigns depreciation methods to different classes of assets. Created by the Economic Recovery Tax Act of 1981 for U.S. tax purposes and modified by the Tax Reform Act of 1986) |
| IMF. | accelerated cost recovery system | mecanismo de recuperación acelerada de los costos |
| fin. | accelerated cost recovery system | depreciación fiscal acelerada |
| comp., MS | Modified Accelerated Cost Recovery System | Sistema acelerado de recuperación de costes modificado (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) |
| fin., tax. | system of accelerated depreciation | depreciación extraordinaria |
| fin., tax. | system of accelerated depreciation | amortización extraordinaria |
| fin., tax. | system of accelerated depreciation | sistema de amortización acelerada |