Unadjusted Basis A basis used for depreciation purposes. Unadjusted basis uses the original cost of property or equipment without regard to salvage value. Investopedia Says: This method of calculating depreciation is used for accelerated cost recovery systems (ACRS) and modified accelerated cost recovery systems (MACRS). Related Terms: Accelerated Cost Recovery System - ACRS Adjusted Basis Adjusted Cost Base Declining Balance Method Depreciation Modified Accelerated Cost Recovery System - MACRS Salvage Value Useful Life |