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 ?
Total employment increased by roughly 5,200 jobs in July on an unadjusted basis.
During the first three months of 2016, total construction starts on an unadjusted basis were $141.
Bureau of Labor Statistics also provided detailed data by industry segment on an unadjusted basis for December 2015.
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.
The company posted a net loss of RUB 36mn on an unadjusted basis, or a RUB 1mn profit if we do not take into account impairments and FX losses.
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.
2 per cent on an unadjusted basis in October after falling 0.
7, according to weekly data from the Mortgage Bankers Association released today, on a seasonally adjusted and unadjusted basis.
On an unadjusted basis, the application index increased 51.
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.