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  2. How do you calculate cost basis on investments? - AOL

    www.aol.com/finance/calculate-cost-basis...

    The capital gain on this transaction is how much you sold it for minus the cost basis: $1,500 – $1,000 = $500. This $500 gain is subject to capital gains tax. Factors that impact an investment ...

  3. Cost basis - Wikipedia

    en.wikipedia.org/wiki/Cost_basis

    Basis (or cost basis), as used in United States tax law, is the original cost of property, adjusted for factors such as depreciation. When a property is sold, the taxpayer pays/(saves) taxes on a capital gain /(loss) that equals the amount realized on the sale minus the sold property's basis.

  4. Accounting equation - Wikipedia

    en.wikipedia.org/wiki/Accounting_equation

    Assets Liabilities Equity Explanation 1 + 6,000 + 6,000 Issuing capital stock for cash or other assets 2 + 10,000 + 10,000 Buying assets by borrowing money (taking a loan from a bank or simply buying on credit) 3 − 900 − 900 Selling assets for cash to pay off liabilities: both assets and liabilities are reduced 4 + 1,000 + 400 + 600

  5. Book value - Wikipedia

    en.wikipedia.org/wiki/Book_value

    An asset's initial book value is its actual cash value or its acquisition cost. Cash assets are recorded or "booked" at actual cash value. Assets such as buildings, land and equipment are valued based on their acquisition cost, which includes the actual cash cost of the asset plus certain costs tied to the purchase of the asset, such as broker fees.

  6. What Is Cost Basis and How Is It Calculated? - AOL

    www.aol.com/news/cost-basis-calculated-183726041...

    The cost basis of an asset is important to you for two primary reasons – tax planning and investment planning. These two reasons are related because only with the proper investment planning can ...

  7. What is the Capital Asset Pricing Model (CAPM)? - AOL

    www.aol.com/finance/capital-asset-pricing-model...

    As in the formula above, the equity risk premium depends on the returns of other available investments (such as the S&P 500) and the volatility of the asset in question.

  8. Expenses versus capital expenditures - Wikipedia

    en.wikipedia.org/wiki/Expenses_versus_Capital...

    Under the U.S. tax code, businesses expenditures can be deducted from the total taxable income when filing income taxes if a taxpayer can show the funds were used for business-related activities, [1] not personal [2] or capital expenses (i.e., long-term, tangible assets, such as property). [3] Capital expenditures either create cost basis or ...

  9. Valuation (finance) - Wikipedia

    en.wikipedia.org/wiki/Valuation_(finance)

    For instance, an asset that matures and pays $1 in one year is worth less than $1 today. The size of the discount is based on an opportunity cost of capital and it is expressed as a percentage or discount rate. In finance theory, the amount of the opportunity cost is based on a relation between the risk and return of some sort of investment.