Cost Basis
Cost basis reflects the true cost of purchasing a financial asset held over an extended period of time.
Cost basis
An asset's purchase price, plus costs associated with the purchase, like installation fees, taxes, etc.
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ADJUSTED COST BASIS - The amount paid for an item, plus the amount paid for improvements, minus losses ...
ADJUSTED DEBIT BALANCE (ADB) - The account balance for a margin account that is calculated by combining...
Adjusted cost basis is the value of an asset, reflecting the amount paid for the asset plus improvements made and less depreciation.
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Cost basis is the amount of money you have invested in your shares. It includes any sales charges or redemption fees you paid for the shares upon purchase or sale.
Cost Basis Your initial payment/premium(s) paid to a nonqualified annuity is known as the cost basis in your contract. Since it was previously taxed, your cost basis will not be taxed upon withdrawal.
Cost Basis
The original price of an asset, plus any additions and reinvested earnings, that is used to determine capital gains or losses at the time the asset is sold.
Cost Basis:
1. The original value of an asset for tax purposes (usually the purchase price), adjusted for stock splits, dividends and return of capital distributions.
Cost Basis The cost of an investment, used as the basis for calculating and reporting capital gains or losses. It is adjusted for stock splits, distributions, and return of capital.
Cost Basis
The original price of an asset, used to determine capital gains.
Cost Company Arrangement ...
Cost basis: See Basis.
Coterminous: Overlapping debt, such as the bonds of a city and a school district where both debts are being paid by the same tax base (taxpayers).
Cost basis
The cost basis is the original price of an asset - usually the purchase price plus commissions. You use the cost basis to calculate capital gains and capital losses, depreciation, and return on investment.
Cost Basis of a Trade-in
The starting point for determining the cost of a car taken in trade is the Actual Cash Value (ACV). It is a common industry practice to determine the ACV by the following steps: ...
Cost basis: The cost basis of an investment is how much you paid for it when you originally purchased it.
Cost basis (stocks)
Coupon
A coupon is the interest payment portion of a bond. When a bond is issued, a brokerage company will buy bonds and will sometimes split them into two parts to sell separately.
Average Cost Basis The average cost of all of the securities purchased by an investor including any and all dividends and capital gains paid by the investor.
Cost Basis
This is the measure of the price at which you own a stock or option (such as a LEAP). When you purchase a stock, your cost basis is the price you paid plus any commissions. The cost basis can be reduced by 'averaging down,' i.e.
Cost basis is used to determine capital gains and losses. Generally, cost basis is the original price of a security, including commissions and applicable fees. There are special rules for determining basis in some situations (i.e.
Cost basis (stocks)
The cost basis is calculated separately for each security owned. It is the total cost of all shares owned, and is divided by the total number of shares owned to get the cost basis per share, or weighted average cost per share.
Investors cost basis is adjusted up or down (in proportion to the % of stock ownership) as the investee's retained earnings fluctuation; used for long-term investments in equity securities of affiliate where holder can exert significant influence; ...
Employee's Cost Basis >>
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Salary Assessor
Reports "up to the present day" competitive wage, salary, and incentive survey data. Provides salary ranges and median/means for 5,400 position in 370 U.S. and Canadian metro areas.
Adjusted Cost Basis
Tax purpose cost measuring method that allows cost to be increased by the cost of capital improvements or reduced due to depreciation.
Adjusted Cost Basis. (Usually) the cost of your property plus any expenses you incurred to acquire it. These expenses may include commissions and legal fees.
Adjusted Cost Basis
To calculate the "Adjusted Cost Basis," take the amount paid for the item, plus the amount paid for improvements, and then subtract the losses and depreciation.
Replacement cost basis
Net Present Value
The dividend valuation methods will not be discussed here as they apply almost exclusively to public companies.
1 Historical cost basis in financial statements
1.1 Measuring unit principle
1.2 Misleading reporting under historical cost accounting
2 History of inflation accounting
3 Inflation accounting models ...
1 Historical cost basis (original cost)
2 Measurement under the historical cost basis
2.1 Inventory
2.2 Property, plant and equipment
2.3 Assets and liabilities denominated in foreign currency ...
See related: Cost basis, Depreciation, MACRS, Salvage value, Straight-line depreciation.
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Cost basis: Total cost to a business of a fixed asset.
Cost of goods sold: The amount that a business has paid for the inventory that it has sold during a spe¬cific period.
last-in, first-out (LIFO) A method of computing the gains or losses in a transaction that takes cost basis from the most-recently-purchased shares.
Prior to DRGs, hospitals were paid on an allowable cost basis. The DRG system changed the economic incentives facing hospitals, reduced the average length of stay, and reduced Medicare expenditures relative to the old system.
Your cost basis is $518 (100 shares times $5 plus $18 commission). If you sell the stock at $87 per share and pay a $24 commission, the total sale amount is $8,676 (100 shares times $87 less $24 commission).
However, you can also use something called "average cost basis," which is an average of the prices you paid for all shares you own at the time of the sale.
Nominal GDP and GNP are normally calculated on a factor cost basis (at market prices equivalent to the cost of the factors of production).
Basis: The original cost and any additional outlays represent the cost basis in equity investments or property.
The buy, or opening commission, is added to the cost basis and the sell, or closing commission, is deducted from the proceeds before calculating realized gain or loss, therefore commissions reduce taxable gains and increase losses.
In other words on an historic cost basis (as opposed to a market value basis) this RRSP is up 154% this year. Our other RRSP is up 27% this year on a market value basis and 83% on an historic cost basis.
capital gain: A profit incurred from the sale of a security with a cost basis that is lower than the selling price.
capital loss: A loss incurred from the sale of a security with a cost basis that is higher than the selling price.
Accretion
A method of adjusting the tax cost basis of a bond bought at an original issue discount in equal amounts over the life of the bond. For tax purposes, the annual accretion is treated as interest.
See: Original Issue Discount ...
in homeowners insurance, usually an 80% coinsurance requirement, which means the insured must carry insurance on the value of a home on a replacement cost basis of at least 80%. For example, a home is worth $200,000, and a fire does $50,000 damage.
ACCRETION " A method of adjusting a taxpayer's cost basis of a bond bought at an original issue discount. The annual accretion is treated as interest for tax purposes. See: Original Issue Discount, Constant yield, and Straight-line.
On a rising market, averaging up is the act of buying an equal number of shares of a security to lower its overall cost basis. For example, if an investor buys an equal number of shares at $20, $23, $25, and $28, the average cost basis will be $24.
See also: 401(k) Plan, Capital Appreciation, Cost Basis, Individual Retirement Account - IRA, Capital Gain, Market Value, Rollover, Tax Deferred
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One potential drawback, if you're reinvesting in a taxable account, is that you acquire shares at different prices, so figuring the cost basis for capital gains or losses when you sell can be more complicated than if you made fewer, larger purchases.
Capital Loss Amount by which the proceeds from the sale of a capital asset are less than its cost basis. If the sale price is less than the purchase price, this is a capital loss.
Capital Markets Markets for long-term financial securities.
Amortization can also refer to the reduction in the cost basis of a bond purchased at a premium to par. Sometimes, amortization is used as a synonym for depreciation or other write down of an asset or liability.
Value of property, equipment and other capital assets minus the depreciation. This is an entry in the bookkeeping records of a company, usually on a cost basis and thus does not necessarily reflect the market value of the assets.
Long-term debt ...
If you had sold them for $95 a share, your cost basis would have been $95, not the $40 your father paid for them originally. You would not have had a capital gain and would have owed no tax on the amount you received in the sale.
Personal Property Replacement Cost Endorsement. A provision in an insurance policy that changes the recovery from an actual cash value basis to a replacement cost basis.
The process is greatly simplified if the seller obtained certain details about the item when it was given. That's because the determination of profit depends upon the cost basis of the property.
Return of capital distribution
A distribution in excess of a fund’s earnings. A return of capital distribution is generally a nontaxable distribution that reduces a shareholder’s cost basis in shares of a mutual fund.
Cost Basis
The cost price of an asset used to establish capital gains tax liability....(Read more)
Cost Of Sales
The cost to a company of producing goods.
Instead of investing assets in a lump sum, the investor works his way into a position by slowly buying smaller amounts over a longer period of time. This spreads the cost basis out over several years, ...
The FMV of the stock is $200 which is the amount that an individual is willing to pay for the stock. Note, however, that accounting transactions are recorded on a historical cost basis and not on a fair market value basis.
cost basis Purchase price, including commissions and other expenses, used to determine capital gains and capital losses for tax purposes. cost of capital The opportunity cost of an investment; that is, the rate of return that a firm...
 See also: Expense, Cost of capital, Net present value, Opportunity cost, Capital investment
  
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