(redirected from Alternative Depreciation System)
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ADSActive Directory Services
ADSAmerican Depository Share (international financial instrument)
ADSAddress (logging abbreviation)
ADSAcudetox Specialist (medical title)
ADSAcupuncture Detoxification Specialist
ADSAlliance Data Systems (Dallas, TX)
ADSAdvanced Design System (Agilent EEsof)
ADSAutomatic Dependent Surveillance
ADSAstrophysics Data System (NASA)
ADSAlgorithms and Data Structures
ADSApplication Development Services
ADSAdult Day Services
ADSApproved Destination Status (bilateral tourism arrangement)
ADSAllied Digital Services
ADSAccess and Delivery Services (various schools)
ADSAsymmetric Digital Subscriber Line (data communications)
ADSAdvanced Drainage Systems (type of HDPE culvert)
ADSA Different Street (transitional housing; Canada)
ADSAbstract Data Structure (computer programming)
ADSAlternate Data Stream
ADSAustralian Diabetes Association
ADSAmateur Dramatic Society (UK)
ADSAdjoints de Sécurité (Frech: Deputy Security)
ADSAmerican Dialect Society
ADSAcoustic Detection System (Army Research Laboratory)
ADSArt Deco Society (various locations)
ADSAdvantage Database Server (database management)
ADSAnalog-Digital System
ADSAlliance Distribution Services (Australia)
ADSApplication Development System
ADSActive Denial System
ADSArchaeology Data Service (University of York, UK)
ADSAdobe Document Services (Web service)
ADSAlfred-Delp-Schule (German school)
ADSAnatomical Dead Space
ADSAmerican Data Services
ADSAsian Dust Storm
ADSArchitecture and Design Scotland (UK)
ADSAdaptive Damping System (Mercedes-Benz automobiles)
ADSAdvanced Dressing Station
ADSAufmerksamkeitsdefizitsyndrom (German)
ADSAutomated Distribution System
ADSAutomated Data Service
ADSAdobe Document Server
ADSActive Directory Data Store
ADSAutomated Deployment Services
ADSAlternate Data Streams
ADSAuthoritative Data Source
ADSAlternate Data Storage
ADSAudi Drive Select
ADSAddress Strobe
ADSArchitecture Description Specification
ADSAdaptive Damping System
ADSArea Data Set
ADSAiming Down the Sight
ADSAda Package Specification
ADSActive Directory Service
ADSAir Discount Scheme (UK)
ADSAfter Downing Street (political organization)
ADSAutomated Document(ation) System
ADSAir Defense Section (US DoD)
ADSAlternative Depreciation System (IRS)
ADSAlcohol and Drug Services
ADSApplication Data Sheet
ADSAdvanced Data Systems
ADSAccelerator Driven System
ADSAmerican Daffodil Society
ADSAmerican Driving Society
ADSAssociation of Diesel Specialists
ADSAir Data System
ADSAmerican Dahlia Society
ADSAir Defense Sector
ADSAttention Deficit Syndrome
ADSAdelanto de Salario (Spanish: Salary Advancement; Guatemala)
ADSAudio Distribution System
ADSAdvanced Deployable System
ADSAfter Dinner Speaking
ADSAdvanced Distributed Simulation
ADSApplied Digital Solutions, Inc
ADSAdvanced Digital System
ADSAlternative Delivery System
ADSAutomated Data System
ADSActivity Data Sheet
ADSAitken Double Star (astronomy catalog)
ADSAuthoritative Data Sources
ADSAutoCAD Development System
ADSAircraft Defensive System
ADSApplication Development Solution
ADSAir Demonstration Squadron
ADSAtmospheric Diving Suit
ADSAutograph Document Signed
ADSAutomatic Distribution System
ADSAttitude Determination System
ADSAtlantic Data Services
ADSArchitectural Data Systems (New York)
ADSAdvanced Detection System
ADSAssociation for Dressings and Sauces
ADSAmphibian Discharge Site (US DoD)
ADSAgent/Distributor Service
ADSAlaska Dental Society
ADSAir Data Sensor
ADSAerial Delivery System
ADSAssociate Director of Science (CDC)
ADSAutomated Deployment Service (Microsoft)
ADSAutonomous Decentralized System
ADSAtmospheric Dive System (US Navy)
ADSAlpha Delta Sigma (national honor society)
ADSAdvertisement and Discovery of Services
ADSAirdrop System (C-5)
ADSAeronautical Design Standard
ADSAmerican Druze Society
ADSArchitectural Design Session
ADSAutomatic Depressurization System
ADSApplication Development Standards
ADSArea Denial System
ADSAdvanced Display System
ADSAmbulatory Data System
ADSAssistant Director Skinner (X-Files character)
ADSAccreditation Data System
ADSApplication Delivery Strategy
ADSAuxiliary Data System
ADSAverage Dollar Sales (retail business metric)
ADSAdditional Data Sheet
ADSAegis Display System
ADSAdvanced Diabetes Supply (Carlsbad, CA)
ADSAir Defense Squadron (SAGE)
ADSAntenna Distribution System
ADSAnnular Denuder System
ADSAir Defense Suppression
ADSAim Down the Sight (video games; aka Aim Down the Scope)
ADSAdvance Disposal Surcharge
ADSAzimuth Determining System
ADSAngular Displacement Sensor
ADSAuto Data Switch
ADSAdvanced Data Service (Sprint - Group)
ADSAutomatic Defense System
ADSAd Sectam (Latin: at the suit of)
ADSAccessory Drive System
ADSAutomated Disbursing System
ADSActive Duty Support
ADSAutomatic Debiting System
ADSAda Development System
ADSAntex Data Systems
ADSAirport & Desktop Services (SITA)
ADSArchive and Distribution Segment
ADSAddress Data Strobe
ADSArmy Development System
ADSAltitude Decompression Sickness
ADSAll Digital Simulation
ADSActive Database System
ADSAirspace Deconfliction System
ADSAntidiuretic Substance
ADSAdvanced Degaussing System
ADSAccreditation Documentation Set
ADSAdvanced Distribution System, Inc.
ADSAnalog Distribution System
ADSAirlift Defensive System
ADSAirdrop Delivery System (C-17)
ADSArea Detection System
ADSAccess Data Support
ADSAligned Documentation System
ADSAlert Distribution System (Sprint)
ADSAcquisition Data System
ADSAdvanced Digital Switch
ADSAcquisition Display System
ADSAdvertisement Subsystem (JAXA)
ADSAssociated Directory Services (SBC - Affiliate)
ADSAverage Distance Spectrum
ADSAcoustic Detection Sensor
ADSAdministration of Designed Services
ADSAdapted Dysfunctional State
ADSAdvanced Decommutation System
ADSAutomated Documentation Software
ADSAttitude to Disabilities Scale
ADSAuxiliary Display System
ADSAccess Distribution Switch (ADC)
ADSAustralian Dancing Society Ltd
ADSAirworthiness Directives Subsystem
ADSAerospace, Defence & Security Organisation (trade organization; UK)
ADSAsynchronous Data Set
ADSAlent Design Solutions
ADSAutomated Digital Switch
ADSAutomatic Data Selection
ADSAnalyzer Detecting Set
ADSAdaptive Dataport System (Verilink)
ADSARTS Development System
ADSArtillery Delivered Sensor
ADSAmmunition Drive System
ADSAdministrative Discharge Section
ADSApproval Data Submittals
ADSAdvanced Deep-Dive System
ADSAdministrative Domain Server (Alcatel)
ADSAmcor American Depositary Shares
ADSAutomatic Data Services Center (Air Force Office)
ADSAir Deployable Deception Device
ADSAquitaine Dépannage Service (French automotive repair company)
ADSAdaptive Diagnostics System
ADSAddisod, TX (Near Dallas) Airport Code
ADSApproved Demand Statement (various companies)
References in periodicals archive ?
Most notably, [section]280F(b)(1) provides that depreciation of any listed property not predominately used for a qualified business use for any taxable year will be limited to the alternative depreciation system (ADS) for the current taxable year and all future taxable years.
The cost of the home exclusive of land is $200,000, and the taxpayer has chosen to depreciate the property using the alternative depreciation system life of 40 years.
Adopting the routine maintenance safe harbor method change, the taxpayer must reasonable expect to perform the activities more than once during a 10-year period for real property and more than once during the Alternative Depreciation System class life of the UOP for personal property.
However, to be routine, an activity must be one that the taxpayer reasonably expects (at the time the property is placed in service) to perform more than once during the alternative depreciation system (ADS) class life of the unit of property for property other than buildings and to be performed more than once during a 10-year period for buildings.
An alternative depreciation system is provided for (1) tangible property used predominately outside the United States, (2) tax-exempt use property, (3) tax-exempt bond financed property, (4) certain imported property covered by an executive order regarding countries engaging in unfair trade practices, and (5) property for which an election is made.
For purposes of calculating taxable income, assets generally can be depreciated under the modified accelerated cost recovery system (MACRS), but they must be depreciated under the alternative depreciation system (ADS) when computing E&P (See.
An alternative depreciation system must be used for (1) tangible property that is used predominately outside the United States, (2) tax-exempt use property, (3) tax-exempt bond financed property, (4) certain imported property covered by an executive order regarding countries engaging in unfair trade practices, and (5) property for which the taxpayer makes an election to use the alternative system.
The alternative would permit taxpayers to determine the TBV of all tangible property subject to a section 168 depreciation deduction by using the straight-line method conventions, as well as the recovery periods of the alternative depreciation system under section 168(g)(2).
The straight-line depreciation method is required for this property and a nine-year period is the class life for purposes of the alternative depreciation system.
Straight-line depreciation over a five-year period [nine years for property depreciated under the alternative depreciation system (ADS)] for qualified leasehold improvement property acquired after September 10, 2001
Property that is not required to be depreciated under MACRS' alternative depreciation system (such as tangible property used predominantly outside the U.
Baucus's draft also includes the repeal of the current MACRS (Modified Accelerated Cost Recovery System) and Alternative Depreciation System (ADS) rules.
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