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base period

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Base period
A particular period of time used for comparative purposes when measuring economic data.
base period
The time or period of time on which an index is based. Usually, the index is established at a value of 10 or 100 in the base year. The consumer price index of 177 in early 2002 indicated that consumer prices were 77% higher than during the base period of 1982-84. The Standard & Poor's 500 Stock Index of 1300 in early March 2002 indicated that, on average, a portfolio of blue chip stocks with a market value of $10 during the period 1941-43 (the base period) had a market value of $1,300 in early 2002. The portfolio of stocks making up the S&P 500 underwent substantial changes during the intervening years.


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covers a three-year base period beginning July 1 and could be extended for up to a total of 10 years, with a potential maximum value of $21 million if all options are exercised.
NASA REHIRES FIRM TO PROVIDE DRYDEN SERVICE ILLINOIS COMPANY'S DEAL ... by Daily News (Los Angeles, CA)
Computer Sciences estimated the value of its portion of the award, which has a five-year base period and one five-year option, to be about $1.
Contract awarded by Los Angeles Business Journal
Perhaps the taxpayer's trade or business started before 1984 and its research activity records for the base period of 1984-1988 (see Sec.
Should a taxpayer elect the alternative incremental research credit? by Zamarra, Randy / The Tax Adviser
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