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cost basis
This term is a specialized piece of financial and legal jargon used primarily in accounting and taxation. It carries a neutral, technical tone and is almost exclusively found in professional contexts such as tax filings, investment portfolios, and legal disputes regarding asset valuation.
Because it refers to a specific calculated value, it is treated as a singular concept. While one might track the cost basis of multiple different assets, the term itself functions as a fixed reference point for calculating capital gains or losses, distinguishing the initial investment from the current market value.
Meanings
Examples
You need to determine your cost basis before calculating the capital gains tax.
I wonder if the commissions I paid are included in the cost basis.
The cost basis of the property increased after the owner added a new deck.
Make sure you keep all your receipts to prove your original cost basis.
The investor used a weighted average to determine the cost basis of the shares.
Does this investment have a stepped up cost basis because it was inherited?
The accountant is reviewing the ledger to verify the cost basis of each asset.
Subtracting the cost basis from the sale price gives you the taxable gain.