CORPORATE AND INSTITUTIONAL GLOSSARY

ACH Return

ACHieve

ADR System

Accelerated Cost Recovery System (ACRS) (Modified)

Acceptance Credit

Acceptance Draft

Ad Valorem

Addenda Record

Administrator

Advising Bank

Affidavit Of Domicile

Affreightment (Contact Of)

After Date

After Sight

Air Waybill

All-Risk Clause

Alongside

Alternative Minimum Tax (AMT)

American Style Option

Analysis Certificate

Anti-Dumping Duty

Appointment Section

Appraisement

Appreciation

Arbitrage

Arrival Notice

Asset Allocation

Assigned In Blank

Assignment Section

Assignment Separate From Certificate

At Sight

At-The-Market

Ata Carbet

Attorney-In-Fact

Automated Investments

The Tax Reform Act of 1986 established the modified ACRS tax appreciation system prescribing depreciation methods for each ACRS class in lieu of statutory tables. Equipment is assigned among 3, 5, 7, 10, 15, or 20-year classes depending on ADR lives.