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Basis (or cost basis), as used in United States tax law, is the original cost of property, adjusted for factors such as depreciation. When a property is sold, the taxpayer pays/(saves) taxes on a capital gain /(loss) that equals the amount realized on the sale minus the sold property's basis.
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Cost Basis Explained. In general terms, cost basis is the original price you paid to purchase something. In this case, it’s the purchase price of an asset like a stock and it’s adjusted for ...
If inventory with a historical cost of $100 is sold for $115 when it costs $110 to replace it, the profit recorded would be $5 only based on replacement cost, not $15; charging economic rent for assets, particularly property. If a business uses a 20-year-old property which it owns, depreciation on a historical cost basis might be insignificant.
The crown shape will be used to derive a crown form (CF) value for different tree shapes and will be the third parameter of the crown volume calculation formula. The crown of a tree can be subdivided into 10 disks each representing 1/10 of the height of the crown.
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Crown, canopy, or aerial fires burn suspended material at the canopy level, such as tall trees, vines, and mosses. The ignition of a crown fire, termed crowning , is dependent on the density of the suspended material, canopy height, canopy continuity, sufficient surface and ladder fires, vegetation moisture content, and weather conditions ...