unadjusted basis

Unadjusted Basis

A basis used for depreciation purposes. Unadjusted basis uses the original cost of property or equipment without regard to salvage value.

Investopedia Commentary

This method of calculating depreciation is used for ACRS and MACRS.

See also: ACRS, Adjusted Basis, Adjusted Cost Base, Declining Balance Method, Depreciation, Salvage Value, Useful Life