custo ajustado, valor ajustado do bem

substantivo

neolog

adjusted cost basis

noun

Comparative law notes

In Brazil, there is no official name for the accounting entry that refers to change in the value of an asset after including any additions to capital and depreciation. In addition, the term "custo corrigido" usually refers to the value of an asset as adjusted for inflation. This is why we suggest that the term "adjusted cost basis" is translated into Portuguese as "custo ajustado" or "valor ajustado do bem".

Definitions of adjusted cost basis

concerning the change in the value of an asset after including any additions to capital and depreciation

Under the new rules, Davenport, Inc will be required to report adjusted cost basis and gross proceeds to the tax authority.