A net basis意思

"Net basis" is a term used in accounting, finance, and investing to refer to the net amount of an asset or investment after taking into account any costs or fees associated with its purchase or acquisition. Essentially, it is the value of the asset minus any associated costs or fees.

For example, if you buy a stock for $10 per share plus a commission of $10, the net basis would be the purchase price of the stock minus the commission. So if you bought 100 shares, your total cost would be $1,000 for the stock plus $10 in commission, for a total of $1,010. Your net basis per share would be $1010 divided by 100 shares, or $10.10 per share.

In the context of taxes, net basis is also used to determine the gain or loss on the sale of an asset. The capital gain or loss is calculated by subtracting the net basis of the asset from the sale price.