|
Cost basis |
|
|
|
Home Site Map Add Term Search About Us Contributors |
Cost basisThe original price of an asset, used to determine capital gains.Cost basisThe cost price of an asset used to establish capital gains tax liability.Similar MatchesCash basisCash basisRefers to the accounting method that recognizes revenues and expenses when cash is actually received or paid out. BasisBasisThe difference between the price of a futures contract and the spot or cash price. The item being traded may be a commodity or a financial instrument. Accrual basisAccrual basisIn the context of accounting, practice in which expenses and income are accounted for as if they are earned or incurred, whether or not they have been received or paid. Antithesis of cash basis accounting. Flow through basisFlow through basisAn account for an investment credit to show all income statement benefits of the credit in the year of acquisition, rather than spreading them over the life of the asset. Bond equivalent basisBond equivalent basisThe method used for computing the bond-equivalent yield. Further SuggestionsAfter tax basisbasis point Adjusted basis Price value of a basis point (PVBP) Basis price Basis point booking the basis Bank discount basis Fixed price basis Agency basis Annual basis sort the basis Formula basis Basis point Discounted basis pay as you go basis |
|
|
|