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| Subject | English | Portuguese |
| IMF. | accelerated cost recovery system | mecanismo de recuperação acelerada dos custos |
| comp., MS, Braz. | Accelerated Cost Recovery System | sistema de recuperação acelerada de custos (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, Braz. | Modified Accelerated Cost Recovery System | sistema modificado de recuperação acelerada de custos (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) |