Part of a complex that catalyzes the reversible cleavage of acetyl-CoA, allowing growth on acetate as sole source of carbon and energy. 5,6,7,8-tetrahydrosarcinapterin + methyl-Co(III)-[corrinoid Fe-S protein] = 5-methyltetrahydrosarcinapterin + Co(I)-[corrinoid Fe-S protein] + H(+) Binds 1 [4Fe-4S] cluster. One-carbon metabolism; methanogenesis from acetate. Heterodimer of delta and gamma chains. The ACDS complex is made up of alpha, epsilon, beta, gamma and delta chains with a probable stoichiometry of (alpha(2)epsilon(2))(4)-beta(8)-(gamma(1)delta(1))(8).