adjusted cost base


adjusted cost base
сокр. ACB учет, гос. фин. скорректированная базовая стоимость* (стоимость, принимаемая за основу при расчете прибыли/убытка от продажи капитальных активов; обычно совпадает со стоимостью приобретения реализуемого актива плюс стоимость улучшения и модернизации собственности; показатель имеет значение для целей налогообложения)
See:

Англо-русский экономический словарь.

Смотреть что такое "adjusted cost base" в других словарях:

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