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词汇 cost-base
释义 cost base
noun[ S ]
ukus
ACCOUNTING
all the costs, especially the fixed costs, that are involved in making a product, providing a service, etc.:
control/manage/reduce the cost baseIn the present difficult situation plans have been announced to reduce the company's cost base.
high/low/fixed cost baseWe have the lowest cost base in the business and a strong market position.

Examples of cost base


cost base
This allows the company to grow revenue over its fixed costbase (more sales out of the same store).
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This process is efficient and generally has a lower capital costbase.
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The amounts claimed as a deduction are subtracted from the costbase and reduced costbase of the building.
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Quite often the reduced costbase is the same as the plain costbase and this doesn't arise.
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Wikipedia

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The costbase of an asset is the amount paid for it, including associated costs such as agent's commissions.
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Newly created intangible assets like rights or options have a costbase of only what was actually spent in creating them (solicitor's fees for instance).
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This discount commenced in 1999, prior to that a costbase indexing and a stretching of marginal rates applied instead.
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At the time of disposal, the costbase of the property was $350,000.
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The taxpayer's date of acquisition and costbase for the holding are unchanged, only it's for the new number of shares.
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When rollover is available the new shareholding is treated as a continuation of the old, with the same costbase and date of acquisition.
From
Wikipedia

This example is from Wikipedia and may be reused under a CC BY-SA license.
These examples are from corpora and from sources on the web. Any opinions in the examples do not represent the opinion of the Cambridge Dictionary editors or of Cambridge University Press or its licensors.
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