Basis n. : The foundation of anything; that on which a thing rests.

Basis n. : The pedestal of a column, pillar, or statue.

Basis n. : The ground work the first or fundamental principle; that which supports.

Basis n. : The principal component part of a thing.

Example:
What is the difference between cash Basis and accural Basis accounting?

Taxonomy
free encyclopedia, differential, search, free dictionary, income tax law, original cost, adjusted, factors, depreciation, spot price, call option, put option, calculation, capital gains, positions, atoms, unit cell, software company.

Defination from the web:
basis, in income tax law, the original cost of property adjusted for factors such as depreciation. Basis future, the value differential between a future and the spot price. Basis (options), the value differential between a call option and a put option ...