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Trang chủTừ điểnCcost basis

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cost basis

cost basis
Danh từ

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.

Ý nghĩa

Danh từcost basis

The original value of an asset for tax purposes, typically the purchase price adjusted for acquisition costs and improvements, used to calculate the taxable gain or loss upon sale.

The investor calculated the cost basis of the stock to determine how much capital gains tax was owed.

Từ liên quan

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Cập nhật lần cuối: May 2026Báo lỗi