Omdat dit betrekking heeft op een VS-specifieke belastingregeling, heeft het weinig zin om naar Nederlandse (of Belgische) "equivalenten" te zoeken. Als je een vertaling gebruikt, zou ik wel de oorspronkelijke Engelse term tussen haken vermelden.

-> "The Adjusted Current Earnings (ACE) adjustment is part of the Alternative Minimum Tax (AMT). Therefore, a small business corporation that is exempt from AMT is also exempt from ACE.

If, however, you need to calculate ACE, you must adjust the current year’s earnings as follows:

- Recalculate depreciation for all MACRS and ACRS assets and use straight-line depreciation with either the asset’s ADS recovery period or the remaining ADS recovery period as of the close of the last tax year beginning before 1990 (the placed-in-service date of the asset controls which recovery period you use).

- In general, any income that is excluded from pre-adjustment AMTI (that is, alternative minimum taxable income before the ACE adjustment is made), but included in E&P, must be included in ACE.

- In general, any item that is deductible in determining pre-adjustment AMTI (that is, alternative minimum taxable income before the ACE adjustment is made), but that is not deductible for E&P purposes, is not deductible for ACE. Note that timing differences are not considered so that only deduction items that are permanently disallowed for E&P are also disallowed for ACE."
http://tinyurl.com/48uf7