adjusted basis


adjusted basis
cкорректированная [приведенная\] база [базовая цена\]
а) гос. фин., учет (стоимость активов, скорректированная на сумму предусмотренных налоговых вычетов, или же сумму капитальных расходов и амортизации; используется для расчета прибыли или убытков для налоговых целей)
See:
б) гос. фин., фин., учет (стоимость ценных бумаг, используемая для оценки прибыли или убытка от прироста капитала; должна быть скорректирована в соответствии с размером комиссионных, консолидацией или дроблением акций и т. п.)
See:

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откорректированная база: 1) базовая цена, на основе которой определяется прирост или уменьшение стоимости ценной бумаги при продаже (уплате налогов на прирост капитала); такая цена учитывает комиссии и события, произошедшие с момента покупки ценных бумаг (напр., разделение акций и др.); 2) первоначальная или иная стоимость собственности, которая используется для расчета прибыли или убытков для налоговых целей (с учетом амортизационных вычетов и с добавлением капитальных расходов).
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скорректированная база
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. Used for determining depreciation and gain or loss on the disposition of an asset. Your adjusted basis in an asset is your beginning basis (see Basis, below), decreased by depreciation, depletion or any Sec. 179 expense taken or increased by capital additions. For example, you purchase a machine for $10,000 (your basis) and take a Sec. 179 expense deduction of $1,000 and depreciation of $2,000 in the first year. At the end of the year your adjusted basis is $7,000. Note. Even professionals often say basis when they really mean adjusted basis. . Small Business Taxes & Management 2 .

Англо-русский экономический словарь.

Смотреть что такое "adjusted basis" в других словарях:

  • adjusted basis — see basis 3 Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. adjusted basis n …   Law dictionary

  • Adjusted basis — In tax accounting, adjusted basis is the net cost of an asset after adjusting for various tax related items.Adjusted basis is one of two variables in the formula used to compute gains and losses when determining gross income for tax purposes. The …   Wikipedia

  • Adjusted Basis — The proportionate value of an asset or security that reflects any deductions taken on, or capital improvements to the asset or security. Adjusted basis is used to compute the gain or loss on the sale of an asset or a security …   Investment dictionary

  • adjusted basis — For income tax purposes, the original cost or other original basis, adjusted for such things as casualty losses, improvements, and depreciation, when appropriate …   Ballentine's law dictionary

  • adjusted basis — Price from which to calculate and derive capital gains or losses upon sale of an asset. Account actions such as any stock splits that have occurred since the initial purchase must be accounted for. Bloomberg Financial Dictionary …   Financial and business terms

  • Adjusted Basis (real estate) — Adjusted Basis or Adjusted Tax Basis refers to the original cost or other basis of property, reduced by depreciation deductions and increased by capital expenditures. Example: Brad buys a lot for $100,000. He then erects a retail facility for… …   Wikipedia

  • basis — ba·sis / bā səs/ n pl ba·ses / ˌsēz/ 1: something (as a principle or reason) on which something else is established the court could not imagine any conceivable basis for the statute see also rational basis 2: a basic principle o …   Law dictionary

  • basis — Fundamental principle; groundwork; support; the foundation or groundwork of anything; that upon which anything may rest or the principal component parts of a thing. Accounting. Term used in accounting, especially in tax accounting, to describe… …   Black's law dictionary

  • basis — Fundamental principle; groundwork; support; the foundation or groundwork of anything; that upon which anything may rest or the principal component parts of a thing. Accounting. Term used in accounting, especially in tax accounting, to describe… …   Black's law dictionary

  • Adjusted Gross Income — (AGI) is a United States tax term for an amount used in the calculation of an individual s income tax liability. AGI is calculated by taking an individuals gross income and subtracting the income tax code s enumerated deductions, and is an… …   Wikipedia

  • adjusted gross income — n: an individual s gross income decreased by the amount of deductions allowed esp. for business expenses Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. adjusted gross income …   Law dictionary

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