| Subject | English | Hebrew |
| comp., MS | Accelerated Cost Recovery System | מערכת החזר עלות עבור פחת מואץ (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) |
| comp., MS | Modified Accelerated Cost Recovery System | מערכת מתוקנת של החזר עלות עבור פחת מואץ (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) |