The book value or undepreciated cost of an asset for income tax purposes.

计税基准是计算所得税时使用的资产帐面价值或资产的未折旧成本。

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Factoring in taxes, upkeep and the opportunity cost of keeping money in a non-performing asset, an empty luxury home may be costing owners a lot just by sitting there.

算上税、维修保养费用和把钱放在不良资产中带来的机会成本，一座空荡荡的豪华住宅仅仅闲置在那里，也可能让房主花销不菲。

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They see it as a cost instead of an asset that costs something.

他们认为它是费用开销，而不是花费一些费用的资产。

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To the accountant, depreciation is the allocation of the cost of an asset over the expected useful life of the asset.

FORBES: Magazine Article

Mortgage payments are not an expense but the cost of supporting an asset.

FORBES: In Hard Times, Mortgage Debt Can Set You Free

Representatives Mike Pence (Republican--Ind.) and Eric Cantor (Republican--Va.) have introduced legislation that would tie the cost basis of an asset to the GDP deflator.

FORBES: Magazine Article