Unadjusted Basis

What is ‘Unadjusted Basis’

A basis used for depreciation purposes. Unadjusted basis uses the original cost of property or equipment without regard to salvage value.

Explaining ‘Unadjusted Basis’

This method of calculating depreciation is used for accelerated cost recovery systems (ACRS) and modified accelerated cost recovery systems (MACRS).

Further Reading

  • The early stages of financial distress – link.springer.com [PDF]
  • Comparative research productivity measures for economics departments – www.tandfonline.com [PDF]
  • Returns from investing in Australian equity superannuation funds, 1991–1999 – www.tandfonline.com [PDF]
  • Economic burden of selected adverse events in patients aged≥ 65 years with metastatic renal cell carcinoma – www.tandfonline.com [PDF]
  • The financial market effects of the Federal Reserve's large-scale asset purchases – www.ijcb.org [PDF]
  • The information content of corporate offerings of seasoned securities: An empirical analysis – www.jstor.org [PDF]