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Adjusted cost baseThe book value of an investment adjusted for purchases, sales, maturities and income distributions.
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Adjusted cost baseThe amount needed when calculating your capital gains or losses. The amount includes commissions and other currents tax considerations.
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Adjusted cost baseGenerally, this is the amount the registered charity originally paid for the property, plus the costs (such as legal fees or surveys) associated with the purchase, plus the cost of improvements to the property.
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Adjusted cost basethe book value of a security based on the initial investment cost, additional contributions and reinvested amounts. The ACB is used to determine a security’s cost for tax purposes
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