adjusted cost base (ACB)

Definitions

1. Business: A tax filing calculation whereby additional costs and gains in the book value of an asset are reported. Typically, an ACB will include improvements or modifications to the asset and subsequent output increases or decreases, as a result of any changes. This asset claim is included in capital gains reporting.

2. Investment: A tax filing calculation whereby the costs of making the investment are subtracted from the gain or loss resulting from the sale of the investment. This claim is included in capital gains reporting.

单词	adjusted cost base (ACB)
释义	adjusted cost base (ACB) Definitions 1. Business: A tax filing calculation whereby additional costs and gains in the book value of an asset are reported. Typically, an ACB will include improvements or modifications to the asset and subsequent output increases or decreases, as a result of any changes. This asset claim is included in capital gains reporting. 2. Investment: A tax filing calculation whereby the costs of making the investment are subtracted from the gain or loss resulting from the sale of the investment. This claim is included in capital gains reporting.
随便看	tangible common equity tangible constructed asset tangible cost tangible net worth tangible personal business property tangible personal property tangible product tangible rewards Tankan survey tanktainer tanning tap CD tap fee tare tare allowance tare weight target target audience target benefit plan target cash balance target cost target costing targeted jobs credit target finish date target income