cost basis
A method of establishing the cost of a capital asset that received as gift or inheritance. Cost basis is used to calculate the capital gains or loss from the subsequent sale of the asset. It is calculated by adding together the market value of the asset at the time it was gifted or inherited and any Transaction expenses associated with ownership or sale. Compare to Cost. See Cost of Carry; Positive Carry; negative carry.
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capital gain
capital loss
after-tax basis
average price per share
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tax exempt special savings account
public expenditure
restricted shares
capital assets