词汇 | adjusted basis |
释义 | `1`adjusted basis`2` "LAW.COM Dictionary": n. in accounting, the original cost of an asset adjusted for costs of improvements, depreciation, damage and other events which may have affected its value during the period of ownership. This is important in calculating capital gains for income tax purposes since the adjusted basis is generally higher than the original price and will lower capital gains taxes. See also: basis income tax |
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