/əˈdʒʌstɪd kɒst ˈbeɪsɪs/ – Phrase
Definition: Giá trị cơ sở điều chỉnh.
A more thorough explanation: concerning the change in the value of an asset after including any additions to capital and depreciation
Example: Under the new rules, Davenport, Inc will be required to report adjusted cost basis and gross proceeds to the tax authority.