DEPRECIABLE BASIS is the initial acquisition cost of an improvement on land, used for income tax purposes. Land may not be depreciated but the improvements (buildings, etc.) may be.
Barry Goldsmith
| APA | Barry Goldsmith. (2010). depreciable basis. Retrieved September 20, 2026, from http://smartdefine.org/depreciable_basis/definitions/1151891 |
| Chicago | Barry Goldsmith. 2010. "depreciable basis" http://smartdefine.org/depreciable_basis/definitions/1151891 (accessed September 20, 2026). |
| Harvard | Barry Goldsmith 2010, depreciable basis, Smart Define, viewed 20 September, 2026, <http://smartdefine.org/depreciable_basis/definitions/1151891>. |
| MLA | Barry Goldsmith. "depreciable basis" 21 October 2010. Web. 20 September 2026. <http://smartdefine.org/depreciable_basis/definitions/1151891> |