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  3. the unadjusted basis immediately after acquisition

The unadjusted basis immediately after acquisition (UBIA) can be defined as: The cost of the...

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Accounting

The unadjusted basis immediately after acquisition (UBIA) can be defined as: The cost of the property minus any Section 179 deduction. The cost of the property minus any bonus depreciation. The cost of the property when placed in service minus depreciation taken. The cost of the property when placed in service.

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