Unadjusted Basis

In the accelerated cost recovery system and the modified accelerated cost recovery system, the price of an asset used to calculate depreciation. Generally speaking, the unadjusted basis is based on the original purchase price.

Unadjusted Basis

The unadjusted basis is the basis of property that would be used to figure a gain on the sale of the property, but without reduction for any depreciation deductions. To get the unadjusted basis, the original basis must be reduced by the section 179 deduction, the special depreciation allowance, and other less common items. The unadjusted basis is the original cost or other basis without regard to salvage value.

单词	unadjusted basis
释义	Unadjusted Basis Unadjusted Basis In the accelerated cost recovery system and the modified accelerated cost recovery system, the price of an asset used to calculate depreciation. Generally speaking, the unadjusted basis is based on the original purchase price. Unadjusted Basis The unadjusted basis is the basis of property that would be used to figure a gain on the sale of the property, but without reduction for any depreciation deductions. To get the unadjusted basis, the original basis must be reduced by the section 179 deduction, the special depreciation allowance, and other less common items. The unadjusted basis is the original cost or other basis without regard to salvage value.
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