Last reviewed 08-20-2026Short-Sale.com Editorialglossary
ACCELERATED COST RECOVERY SYSTEM
California Department of Real Estate
Updated 08-20-2026
ACCELERATED COST RECOVERY SYSTEM
The system for figuring depreciation (cost recovery) for depreciable real property acquired and placed into service after January 1, 1981. (ACRS)
California Department of Real Estate Glossary
California Department of Real Estate · p. 1
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