adjusted, cost


adjusted, cost
coût m rajusté

English-French legislative terms. 2015.

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  • Adjusted Cost Base — (ACB) is a calculation used to determine the cost of an investment for tax purposes. The Canada Revenue Agency requires investors to use the ACB calculation when determining capital gains or losses for income tax purposes on Schedule 3. UsesIn… …   Wikipedia

  • 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… …   Investment dictionary

  • adjusted cost basis — For income tax purposes, original cost plus additions to capital less depreciation results in the adjusted cost basis. Herder v. Helvering, 70 U.S. App.D.C. 287, 106 F.2d 153, 162 …   Black's law dictionary

  • adjusted cost basis — For income tax purposes, original cost plus additions to capital less depreciation results in the adjusted cost basis. Herder v. Helvering, 70 U.S. App.D.C. 287, 106 F.2d 153, 162 …   Black's law dictionary

  • Cost basis reporting — is a term used in the financial services industry that refers to identifying the actual cost of a security for income tax purposes. Cost basis reporting became mandatory on January 1, 2011. The Emergency Economic Stabilization Act of 2008 –… …   Wikipedia

  • Cost Basis — 1. The original value of an asset for tax purposes (usually the purchase price), adjusted for stock splits, dividends and return of capital distributions. This value is used to determine the capital gain, which is equal to the difference between… …   Investment dictionary

  • adjusted basis — see basis 3 Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. adjusted basis n …   Law dictionary

  • Cost–benefit analysis — (CBA), sometimes called benefit–cost analysis (BCA), is a systematic process for calculating and comparing benefits and costs of a project for two purposes: (1) to determine if it is a sound investment (justification/feasibility), (2) to see how… …   Wikipedia

  • Cost-effectiveness analysis — (CEA) is a form of economic analysis that compares the relative costs and outcomes (effects) of two or more courses of action. Cost effectiveness analysis is distinct from cost benefit analysis, which assigns a monetary value to the measure of… …   Wikipedia

  • Cost–utility analysis — (CUA) is a form of financial analysis used to guide procurement decisions. The most common and well known application of this analysis is in pharmacoeconomics, especially health technology assessment (HTA). Contents 1 CUA in health economics 1.1… …   Wikipedia

  • 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