Basis

Basis is a term used in mathematics, finance, science, and other contexts to refer to foundational concepts, valuation measures, or organizational names; here, it may refer to:

== Finance and accounting == Adjusted basis, 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 swap, an interest rate swap Cost basis, in income tax law, the original cost of property adjusted for factors such as depreciation Tax basis, cost of an asset