adjusted cost basis

简明释义

调整后成本基数

英英释义

例句

1.If you inherited property, the adjusted cost basis 调整后的成本基础 is typically the fair market value at the time of inheritance.

如果你继承了财产，调整后的成本基础 调整后的成本基础通常是继承时的公平市场价值。

2.To accurately report your income, ensure that your adjusted cost basis 调整后的成本基础 reflects any improvements made to the property.

为了准确报告收入，确保你的调整后的成本基础 调整后的成本基础反映了对财产所做的任何改进。

3.Investors should keep detailed records to track their adjusted cost basis 调整后的成本基础 for tax purposes.

投资者应该保持详细记录，以便追踪他们的调整后的成本基础 调整后的成本基础用于税务目的。

4.The adjusted cost basis 调整后的成本基础 can change if you reinvest dividends or make additional purchases.

如果你再投资股息或进行额外购买，调整后的成本基础 调整后的成本基础可能会发生变化。

5.When selling stocks, it's important to calculate your adjusted cost basis 调整后的成本基础 to determine your capital gains.

在出售股票时，计算你的调整后的成本基础 调整后的成本基础以确定你的资本收益是很重要的。

作文

Understanding the concept of adjusted cost basis is crucial for anyone who is involved in investing or managing assets. The term refers to the original value of an asset, adjusted for various factors such as improvements made to the asset, depreciation, and other expenses associated with its acquisition. This calculation is essential because it helps investors determine the actual profit or loss when they sell the asset. For instance, if you purchase a property for $200,000 and later invest an additional $50,000 in renovations, your adjusted cost basis would increase to $250,000. Therefore, if you sell the property for $300,000, your taxable gain would only be $50,000 instead of $100,000, which is the difference between the sale price and the original purchase price.When dealing with stocks, the adjusted cost basis can also come into play. If you buy shares of a company at $100 each and later receive a stock split or dividends that are reinvested, these transactions can affect your cost basis. It is important for investors to keep accurate records of their transactions to ensure that they calculate their adjusted cost basis correctly. Failing to do so could lead to overpaying taxes on gains that are not as high as they appear.In addition to real estate and stocks, the adjusted cost basis is relevant in various other investment scenarios, including collectibles and personal property. For example, if you buy a vintage car for $30,000 and later spend $10,000 restoring it, your adjusted cost basis would be $40,000. When you eventually sell the car for $50,000, you will only need to report a gain of $10,000 for tax purposes.Moreover, understanding the adjusted cost basis is vital during estate planning. When an individual passes away, the beneficiaries typically receive the assets at their fair market value at the time of death, which is often referred to as the 'stepped-up basis.' This means that if the original owner had a low cost basis, the heirs might benefit from a higher adjusted cost basis, minimizing capital gains taxes when they sell the inherited assets.In conclusion, the adjusted cost basis is a fundamental concept in finance and taxation that affects how profits and losses are calculated when selling an asset. By keeping track of all the adjustments that impact the cost basis, investors can make more informed decisions and potentially save money on taxes. It is advisable to consult with a financial advisor or tax professional to ensure that you fully understand how to calculate your adjusted cost basis accurately and to leverage this knowledge to optimize your investment strategies.

理解调整后的成本基础的概念对于任何参与投资或资产管理的人来说都是至关重要的。该术语指的是资产的原始价值，经过各种因素的调整，如对资产进行的改进、折旧以及与其获取相关的其他费用。这个计算是必不可少的，因为它帮助投资者在出售资产时确定实际的利润或损失。例如，如果您以20万美元购买一处房产，并在后期投资5万美元进行翻修，那么您的调整后的成本基础将增加到25万美元。因此，如果您以30万美元出售该房产，您的应税收益将仅为5万美元，而不是10万美元，这就是销售价格和原始购买价格之间的差额。在处理股票时，调整后的成本基础也会发挥作用。如果您以每股100美元的价格购买公司股票，后来收到股票拆分或再投资的股息，这些交易可能会影响您的成本基础。投资者保持准确的交易记录非常重要，以确保他们正确地计算调整后的成本基础。如果不这样做，可能会导致对看似较高的收益过度纳税。除了房地产和股票外，调整后的成本基础在各种其他投资场景中也很相关，包括收藏品和个人财产。例如，如果您以3万美元的价格购买一辆古董车，并花费1万美元进行修复，那么您的调整后的成本基础将为4万美元。当您最终以5万美元的价格出售这辆车时，您只需报告1万美元的收益用于税务申报。此外，在遗产规划中，理解调整后的成本基础至关重要。当一个人去世时，受益人通常会以逝者去世时的公允市场价值获得资产，这通常被称为“递增基础”。这意味着如果原所有者的成本基础较低，继承人可能会从更高的调整后的成本基础中受益，从而在出售继承资产时减少资本利得税。总之，调整后的成本基础是金融和税收中的一个基本概念，它影响着在出售资产时如何计算利润和损失。通过跟踪所有影响成本基础的调整，投资者可以做出更明智的决策，并可能节省税款。建议咨询财务顾问或税务专业人士，以确保您充分理解如何准确计算您的调整后的成本基础，并利用这一知识优化您的投资策略。