One strategy is to consider the minimum amount of income you require on an annual basis and then see if there's a low-cost annuity that promises to pay at least that amount for life.

一个策略是，想想你每年所需的最低收入是多少，然后看看有没有低成本的年金，可以承诺终生支付至少这个数目。

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At present American dialysis clinics are paid on a "cost-plus" basis for the drugs they use.

目前，美国透析诊所需要支付他们所用药物的成本加价。

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A cost estimate at a given stage of project development represents a prediction provided by the cost engineer or estimator on the basis of available data.

在项目开发过程中的某一特定阶段的成本估算就是造价工程师在现有数据基础上对未来成本的预测。

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Any shares distributed are valued at the average cost basis of the stock.

FORBES: Tap Into Employer Stock Without Paying Taxes (For Now)

You may be elderly and your heirs will get a step-up in cost basis at your death.

FORBES: Capital Gains Tax is an Economic Monkey Wrench (2012)

The wiki goes on to show examples of how it works when you invest a single sum, covers topics such as using a loss from one tax lot to offset the capital gains from another, donating low basis shares to a charity, and how the stepped-up cost basis works at death.

FORBES: Exploring the Bogleheads? Wiki Tax-Loss Harvesting