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.
References in periodicals archive ?
Bureau of Labor Statistics also provided detailed data by industry segment on an unadjusted basis for August 2015.
According to the report, farm product wholesale saw the highest year-over-year growth on a seasonally unadjusted basis, increasing 49.
MBA estimates there were 32,000 new-home sales on an unadjusted basis in November.
On an unadjusted basis, prices for finished goods advanced 0.
469-2T(f)(3) when less than 30%' of the unadjusted basis of leased property is subject to depreciation.
On an unadjusted basis, the mid-May unemployment rate, if sustained the rest of the month, would represent a new monthly low in unemployment since Gallup began tracking it daily in January 2010, down from the previous low of 8.
7, according to weekly data from the Mortgage Bankers Association released today, on a seasonally adjusted and unadjusted basis.
During the first four months of 2011, total construction on an unadjusted basis came in at $122.
The researchers found that a year following training with the brain fitness software, now owned and marketed by Posit Science Corporation, participants predicted healthcare costs that were $244 less per patient than in the control group, after adjustment for differences in the groups (or $223 on an unadjusted basis.
Even with the June swoon, for the first half of 2006 total construction on an unadjusted basis is up 7 percent relative to the same period one year ago.
The repair allowance amount for a particular MACRS class for a given year equals the average unadjusted basis of repair allowance property in that MACRS class multiplied by the repair allowance percentage provided for that MACRS class.
a lease, rental or license), direct labor and overhead account for 20% or more of the QPP's unadjusted basis.