The phrase "basis adjustment" refers to the change in the original value or cost of an asset. It is used to reflect any changes in the purchase price, depreciation, or other factors that may affect the value of the asset. Full definition
The state bases the adjustments on a percentage of the total average daily membership in each district, not the number of students participating in the programs. (edweek.org)
If the policy is held until it matures as a death benefit for a beneficiary, the cost basis adjustment is a moot point. (kitces.com)
Use this per - share basis adjustment to decrease the basis of each separate group of shares you hold. (fairmark.com)