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 25, 2026, from http://smartdefine.org/depreciable_basis/definitions/1151891 |
| Chicago | Barry Goldsmith. 2010. "depreciable basis" http://smartdefine.org/depreciable_basis/definitions/1151891 (accessed September 25, 2026). |
| Harvard | Barry Goldsmith 2010, depreciable basis, Smart Define, viewed 25 September, 2026, <http://smartdefine.org/depreciable_basis/definitions/1151891>. |
| MLA | Barry Goldsmith. "depreciable basis" 21 October 2010. Web. 25 September 2026. <http://smartdefine.org/depreciable_basis/definitions/1151891> |