stepped cost


Accounting dictionary. 2014.

Look at other dictionaries:

  • stepped-up basis — An increased basis (value that is used to determine taxable profit or loss when property is sold) given to inherited property that went up in value after the deceased person acquired it but before the new owner inherited it. The basis of the new… …   Law dictionary

  • Stepped-up basis — basis is the term used to describe the basis of property that a taxpayer receives from a decedent under the Internal Revenue Code § 1014(a). General rule Under IRC § 1014(a) the general rule applied to property a beneficiary receives from a… …   Wikipedia

  • cost basis — see basis 3 Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. cost basis n. The amount …   Law dictionary

  • Cost basis — Part of a series on Taxation Taxation in the United States …   Wikipedia

  • stepped costs — See semi variable cost …   Big dictionary of business and management

  • semi-fixed cost — stepped cost An item of expenditure that increases in total as activity rises but in a stepped, rather than a linear, function (see linear cost function). For example, the costs of one supervisor may be required for a particular range of activity …   Accounting dictionary

  • semi-fixed cost — stepped cost An item of expenditure that increases in total as activity rises but in a stepped, rather than a linear, function (see linear cost function). For example, the costs of one supervisor may be required for a particular range of activity …   Big dictionary of business and management

  • step-function cost — An item of expenditure that when plotted on a graph against activity levels gives a stepped function; i.e. increments of cost are incurred as activity rises. See also: semi fixed cost, linear cost function …   Accounting dictionary

  • United States — a republic in the N Western Hemisphere comprising 48 conterminous states, the District of Columbia, and Alaska in North America, and Hawaii in the N Pacific. 267,954,767; conterminous United States, 3,022,387 sq. mi. (7,827,982 sq. km); with… …   Universalium

  • Economic Affairs — ▪ 2006 Introduction In 2005 rising U.S. deficits, tight monetary policies, and higher oil prices triggered by hurricane damage in the Gulf of Mexico were moderating influences on the world economy and on U.S. stock markets, but some other… …   Universalium

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