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adjusted basis:

calculation of a net figure from the original cost (base price) of an asset (fixed asset), taking into account certain items such as those that are tax-related, for example, the addition of capital expenditure and the deduction of depreciation allowances. One source for an adjusted basis calculator is

Wikipedia offers more information and shows how to calculate the net cost of an asset.

related: asset; asset management; adjusted cost basis (ACB); real estate; facilities

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