ACB

(redirected from Adjusted Cost Base)
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AcronymDefinition
ACBARC (Australian Research Council) Centre of Excellence in Bioinformatics
ACBAssassin's Creed Brotherhood (video game)
ACBAssociation for Clinical Biochemistry and Laboratory Medicine (UK)
ACBAmerican Council of the Blind
ACBAsia Commercial Bank
ACBAlliance for the Chesapeake Bay
ACBAssociation for Clinical Biochemistry (est. 1953)
ACBAfrican Centre for Biosafety (South Africa)
ACBAustralian Cricket Board
ACBActa Clinica Belgica (Internal Medicine and Clinical Biology; Belgium)
ACBAutomatic Call-Back
ACBAutomatic Callback
ACBAdobe Color Books
ACBAutomatic Circuit Breaker
ACBAutomatic Color Balance
ACBAnti Corruption Bureau (Malawi)
ACBAdjusted Cost Base
ACBAsean Centre for Biodiversity (Los Banos, Philippines)
ACBAnalisi Costi Benefici (Italian: Cost-Benefit Analysis)
ACBAmerica's Community Bankers
ACBAir Circuit Breaker (electric power distribution systems)
ACBAustralian Classification Board (est. 1970)
ACBAuckland Central Backpackers
ACBAssociation of Commercial Banks (various locations)
ACBAssociation of Clinical Biochemists
ACBAssociation de Culture Berbère (French: Berber Culture Association)
ACBAmphibious Construction Battalion (US Navy)
ACBAlberta Cancer Board
ACBAlbumin Cobalt Binding
ACBAsociación de Clubes de Baloncesto (Spanish basketball league)
ACBAdvanced Communicator - Bronze (Toastmasters)
ACBAmerican Chartered Bank (Chicago, IL)
ACBAdvertising Checking Bureau
ACBAlumni Corporation Board (Delta Sigma Phi)
ACBAssociation of Concert Bands (Corning, NY)
ACBAgricultural Credit Bank
ACBAssociation of Christian Broadcasters (various locations)
ACBAdvisory Council Board (various organizations)
ACBAcería Compacta de Bizkaia (Spain)
ACBAnalytical Chemistry Branch (US EPA)
ACBAtlantic Club of Bulgaria
ACBAs Cities Burn (band)
ACBAntigua Commercial Bank
ACBApplication Control Block
ACBAssurances et Crédits Béjanin (French insurance company; Grenoble, France)
ACBAnnoyance Call Bureau
ACBAdvanced Computing Building (various schools)
ACBAccess Control Block
ACBAdapter Control Block
ACBAnnular Confinement Beam (Star Trek)
ACBAthletic Club Bilbao (Spanish football team)
ACBAdvanced Capability Build (Aegis combat system; US Navy)
ACBAccepted Certification Body
ACBAutomated Clearing Bureau
ACBAmerican Church in Berlin (Berlin, Germany)
ACBArt Contemporain en Bretagne (French: Contemporary Art in Britain)
ACBantibody-coated bacteria
ACBAdvanced Call Blocker (mobile phone application)
ACBAssociazione Calcio Bellinzona (Soccer Association of Bellinzona, Switzerland)
ACBAlabama Council of the Blind
ACBAdvanced Community Banking (Rwanda)
ACBAlveolar-Capillary Block (syndrome)
ACBAustralian Corrugated Box Co. (manufacturer)
ACBArchitectural Control Board
ACBArrowhead Community Bank (various locations)
ACBAsphalt-Concrete Base
ACBAccess Barred Signal
ACBAshland City Band (Ashland, OR)
ACBArmy Classification Battery
ACBAgence Culturelle Bretonne (French: Breton Cultural Agency)
ACBAlberta Congress Board (Canada)
ACBAll City Band
ACBAtlanta Concert Band (Lawrenceville, GA)
ACBAlpharetta City Band
ACBAlumni Control Board
ACBAir Curtain Burner
ACBAngevine de Construction Bois (French wood construction company; Etriche, France)
ACBAsheville Community Band (Asheville, NC)
ACBAir-Operated Circuit Breaker
ACBAuburn Community Band (Auburn, ME)
ACBArmstrong Concert Band
ACBArlington Community Band (Arlington, TX)
ACBAnalysis Control Board
ACBAdvanced Communications Board
ACBAdvanced Concepts Base
ACBAlpine Community Band (Alpine, TX)
ACBAnalog Conditioning Board
ACBAir Contingency Bulletin
ACBAssociate of Certified Bookkeepers (UK)
ACBAsociación Cristiana de Beneficencia (Christian Welfare Association, Guatemala)
ACBAnti Chop Bolt (paintball guns)
ACBAir Crew Brief
ACBAdministrative Contract Brief
ACBAir Combat Brigade
ACBAirman Classification Battery
ACBAutomated Collection Branch
ACBAortic Coronary Bypass
ACBAircraft Certification Board
ACBAluminium Center Belgium (Belgian aluminum processor; Zellik, Belgium)
ACBAir Crew Bulletin
ACBAmerican Composite Breed (synonym for mutt or mongrel as in an unpedigreed dog)
ACBAssociation Canadien des Brasseurs (Brewers Association of Canada)
ACBAnarchist's Cook Book
ACBAlternate Control Center
ACBArticles pour le Commerce et le Bureau (French office supply company)
ACBAquarium Club de Beaucaire (French: Aquarium Club of Beaucaire; Beaucaire, France)
References in periodicals archive ?
In general, rollover provisions allow property to be disposed of for proceeds of disposition equal to the adjusted cost base of the property and acquired by the transferee for an amount equal to the proceeds of disposition (adjusted cost base).
Pursuant to section 43.1(2), when the owner of the life estate dies, that person is deemed to have disposed of the life estate immediately for proceeds equal to the cost base (presumably this would remain the fair market value of the life estate at the time it was initially retained), and the holder of the remainder interest, if the person did not deal at arm's length with the holder of the life estate, may add the cost base of the real property, the lesser of the cost base of the life estate in the property immediately before the death of the transferor, and the amount by which the fair market value of the real property exceeds the adjusted cost base of the remainder interest immediately before death."
Investors then remain partners in a portfolio of smaller Canadian resource companies, and their adjusted cost base will usually be low or nil.
It also ensures that various adjustments to the adjusted cost base of a partner's partnership interest are made.
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