A PRIORI ABANDONMENT ABATEMENT ABSENTEE LANDLORD ABSORPTION RATE ABSTRACT OF TITLE ABSTRACTION METHOD  ACCELERATION CLAUSE ACCELERATED DEPRECIATION ACCEPTANCE ACCESSORY BUILDING ACCRETION ACCRUED INTEREST ACQUISITION ACRE ADJUSTED COST BASE ADMINISTRATOR AD VALOREM ADEQUATE PUBLIC FACILITIES ORDINANCE ADDITIONAL PRINCIPAL PAYMENT AMERICAN SOCIETY OF APPRAISERS  ANNUAL PERCENTAGE RATE (APR)

ADJUSTED COST BASE

Adjusted cost base is primarily for the purposes of determining capital gains or losses. The acquisition cost of a property or chattel, plus the cost of any improvements to the property.

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.

The adjusted cost base book value can be adjusted because of a change or improvement made to the asset. The new adjusted base is then used to compute the gain or loss when sold.

Real Estate and Mortgage Terms

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