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Unadjusted Basis

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Unadjusted Basis

A basis used for depreciation purposes. Unadjusted basis uses the original cost of property or equipment without regard to salvage value.

Notes:

This method of calculating depreciation is used for ACRS and MACRS.

See also: ACRS, Adjusted Basis, Adjusted Cost Base, Declining Balance Method, Depreciation, Salvage Value, Useful Life

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