Basis may refer to:

Finance and accounting

Adjusted basis In tax accounting, adjusted basis is the net cost of an asset after adjusting for various tax-related items. Adjusted Basis or Adjusted Tax Basis refers to the original cost or other basis of property, reduced by depreciation deductions and increas ...

, the net cost of an asset after adjusting for various tax-related items * Basis point, 0.01%, often used in the context of interest rates * Basis trading, a trading strategy consisting of the purchase of a security and the sale of a similar security ** Basis of futures, the value differential between a future and the spot price **

Basis (options) Basis trading is a financial trading strategy which consists of the purchase of a particular financial instrument or commodity and the sale of its related derivative (for example the purchase of a particular bond and the sale of a related futures ...

, the value differential between a call option and a put option **

Basis swap A basis swap is an interest rate swap which involves the exchange of two floating rate financial instruments. A basis swap functions as a floating-floating interest rate swap under which the floating rate payments are referenced to different bases. ...

, an interest rate swap *

Cost basis Basis (or cost basis), as used in United States tax law, is the original cost of property, adjusted for factors such as depreciation. When property is sold, the taxpayer pays/(saves) taxes on a capital gain/(loss) that equals the amount realized ...

, in income tax law, the original cost of property adjusted for factors such as depreciation *

Tax basis Under U.S. federal tax law, the tax basis of an asset is generally its cost basis. Determining such cost may require allocations where multiple assets are acquired together. Tax basis may be reduced by allowances for depreciation. Such reduced ba ...

, cost of an asset

and technology

* Basis function *

Basis (linear algebra) In mathematics, a set of vectors in a vector space is called a basis if every element of may be written in a unique way as a finite linear combination of elements of . The coefficients of this linear combination are referred to as component ...

Dual basis In linear algebra, given a vector space ''V'' with a basis ''B'' of vectors indexed by an index set ''I'' (the cardinality of ''I'' is the dimension of ''V''), the dual set of ''B'' is a set ''B''∗ of vectors in the dual space ''V''∗ with the ...

** Orthonormal basis ** Schauder basis * Basis (universal algebra) *

Basis of a matroid In mathematics, a basis of a matroid is a maximal independent set of the matroid—that is, an independent set that is not contained in any other independent set. Examples As an example, consider the matroid over the ground-set R2 (the vectors i ...

*Generating set of an ideal: **

Gröbner basis In mathematics, and more specifically in computer algebra, computational algebraic geometry, and computational commutative algebra, a Gröbner basis is a particular kind of generating set of an ideal in a polynomial ring over a field . A Gröbn ...

** Hilbert's basis theorem *

Generating set of a group In abstract algebra, a generating set of a group is a subset of the group set such that every element of the group can be expressed as a combination (under the group operation) of finitely many elements of the subset and their inverses. In oth ...

* Base (topology) *

Change of basis In mathematics, an ordered basis of a vector space of finite dimension allows representing uniquely any element of the vector space by a coordinate vector, which is a sequence of scalars called coordinates. If two different bases are consider ...

* Greedoid * Normal basis *

Polynomial basis In mathematics the monomial basis of a polynomial ring is its basis (as a vector space or free module over the field or ring of coefficients) that consists of all monomials. The monomials form a basis because every polynomial may be uniquely wr ...

Radial basis function A radial basis function (RBF) is a real-valued function \varphi whose value depends only on the distance between the input and some fixed point, either the origin, so that \varphi(\mathbf) = \hat\varphi(\left\, \mathbf\right\, ), or some other fixed ...

* Standard basis * Transcendence basis of a field extension *

Basis database Basis database or OpenText Collections Server is an Extended Relational Database Management System (RDBMS) produced by OpenText. BASIS was originally developed by the Battelle Institute, and was spun off into Information Dimensions, a private comp ...

Chemistry

Basis (crystal structure) In crystallography, crystal structure is a description of the ordered arrangement of atoms, ions or molecules in a crystalline material. Ordered structures occur from the intrinsic nature of the constituent particles to form symmetric patterns t ...

, the positions of the atoms inside the unit cell * Basis set (chemistry) *

Dry basis Dry basis is an expression of the calculation in chemistry, chemical engineering and related subjects, in which the presence of water (and/or other solvents) is neglected for the purposes of the calculation. Water (and/or other solvents) is neglect ...

, an expression of a calculation in which the presence of water is ignored

Organizations

* Bangladesh Association of Software and Information Services * Basis Educational Group * Basis Schools, a group of schools in Arizona, Washington, D.C., and Texas * Basis Technology Corp., a text analytics company

People

* Dimitris Basis, Greek singer *

Liron Basis Liron Basis is a former Israeli footballer. Honours *Israel State Cup (1): ** 1996–97 *Israeli Premier League The Israeli Premier League ( he, ליגת העל, ''Ligat Ha`Al'', ), is a professional association football league which operates ...

(born 1974), Israeli footballer

Finance and accounting

and technology

Chemistry

Organizations

People

See also