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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.
Common overall heights for wall cabinets are 30", 36" and 42". 30" and 36" is often used with North American ceiling heights of 8' or less. 42" heights are often used with 9' ceilings. These options are typically design based. Cabinet widths for base cabinets normally start at 9", and can be as large as 45".
These cabinets are typically 12 inches (300 mm) or 18 inches (460 mm) deep, for letter or legal size folders respectively. Like lateral files, they are made in 30 inches (760 mm), 36 inches (910 mm), 42 inches (1,100 mm), and 45 inches (1,100 mm) widths but are usually only installed in 5-high and 6-high applications.
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Base point pricing is the system of firms setting prices of their goods based on a base cost plus transportation costs to a given market. [1] Although some consider this a form of collusion between the selling firms (it lowers the ability of buying firms to gain a competitive advantage by location or private transportation), it is common practice in the steel and automotive industries.
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