[] ( 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）