Jul 11, 2010 19:42
13 yrs ago
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English term

adjusted basis

English to Croatian Bus/Financial Law: Taxation & Customs US tax terminology
Context (IRS FAQ page): "If the payments for property damage or destruction exceed the taxpayer’s adjusted basis in the damaged or destroyed property, the taxpayer will realize gain for federal income tax purposes."

Proposed translations

+1
14 hrs
Selected

neto trošak imovine nakon prilagodbe za razne porezne stavke


Definition: Adjusted Basis is the net cost of an asset after adjusting for various tax-related items.

Adjusted basis is calculated by beginning with an asset's original cost basis, and then making adjustments. Adjusted basis is calculated as follows:
• Cost Basis
• + Purchase costs (title & escrow fees, broker commissions, shipping, sales tax, etc.)
• + Improvements (rehabilitation expenses & substantial repairs)
• + Legal fees (to defend or to perfect title to the property, zoning costs, etc.)
• + Selling costs (title & escrow fees, broker commissions, shipping, transfer fees, etc.)
• - Accumulated depreciation, depletion, or amortization
• - Casualty or theft Loss
• - Other decreases to basis
• = Adjusted Basis
http://taxes.about.com/od/taxglossary/g/Adjusted_Basis.htm
Peer comment(s):

agree bonafide1313 : da, "žargonski" bi se moglo možda reći... vrijednost korigirana za porezne učinke ili porezno relevantne stavke ili slično...
9 hrs
Hvala, možda može i kraće:)
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