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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 www.ajdesigner.com/php_ab/adjusted_basis.php.

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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