这是我们的实际成交价格，同时也是我们的税基，GAAP“成本”在几个个案中不同，这是由于提高账面价值或减记帐面价值的不同要求。
This is our actual purchase price and also our tax basis; GAAP "cost" differs in a few cases because of write-ups or write-downs that have been required.
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。
The book value or undepreciated cost of an asset for income tax purposes.
其中的主要原因是，帐面价值是采用历史成本计量的结果。
The main cause of this is that the book value is the outcome of measuring by historical cost.
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