Adjusted Cost Base - ACB

An income tax term that refers to the change in an asset's book value resulting from improvements, new purchases, sales, payouts or other factors. An adjusted cost base can be calculated on a single or a per unit basis.

The book value can be adjusted because of a change or improvement made to the asset. The new adjusted cost base is then used to compute the gain or loss when it is sold. In some jurisdictions, the adjusted cost base must be used as the cost of the asset for capital gains purposes.


Investment dictionary. . 2012.

Look at other dictionaries:

  • Adjusted present value — (APV) is a business valuation method. APV is the net present value of a project if financed solely by ownership equity plus the present value of all the benefits of financing. Firstly, it was studied by Stewart Myers, a professor at the MIT Sloan …   Wikipedia

  • Cost of living — For other uses, see The Cost of Living (disambiguation). Cost of living is the cost of maintaining a certain standard of living. Changes in the cost of living over time are often operationalized in a cost of living index. Cost of living… …   Wikipedia

  • Adjusted gross income — Part of a series on Taxation Taxation in the United States …   Wikipedia

  • History of Clark Air Base — The history of Clark Air Base, Philippines dates back to the late 19th century when it was settled by Filipino military forces. The United States established a presence at the turn of the century. The Americans First Come to Angeles , numbering… …   Wikipedia

  • option-adjusted spread — ( OAS) (1) A measurement of the return provided to an investor from a financial instrument that is either an option or that includes an option. The option adjusted spread calculations break up a security into separate cash flows. Each of those… …   Financial and business terms

  • Option-adjusted spread (OAS) — (1) The spread over an issuer s spot rate curve, developed as a measure of the yield spread that can be used to convert dollar differences between theoretical value and market price. (2) The cost of the implied call embedded in a MBS, defined as… …   Financial and business terms

  • Jan Kulczyk — Nacimiento …   Wikipedia Español

  • Economic Affairs — ▪ 2006 Introduction In 2005 rising U.S. deficits, tight monetary policies, and higher oil prices triggered by hurricane damage in the Gulf of Mexico were moderating influences on the world economy and on U.S. stock markets, but some other… …   Universalium

  • Porter generic strategies — Michael Porter has described a category scheme consisting of three general types of strategies that are commonly used by businesses to achieve and maintain competitive advantage. These three generic strategies are defined along two dimensions:… …   Wikipedia

  • Capital gains tax — A capital gains tax (abbreviated: CGT) is a tax charged on capital gains, the profit realized on the sale of a non inventory asset that was purchased at a lower price. The most common capital gains are realized from the sale of stocks, bonds,… …   Wikipedia

  • Workplace bullying — Workplace bullying, like childhood bullying, is the tendency of individuals or groups to use persistent aggressive or unreasonable behavior against a co worker. Workplace bullying can include such tactics as verbal, nonverbal, psychological,… …   Wikipedia

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”

We are using cookies for the best presentation of our site. Continuing to use this site, you agree with this.