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lets talk about the fixed asset list that comes with QuickBooks first if you are using one of the basic versions keep in mind that this feature may not be installed you do have the ability to use an add-on component or remember you can upgrade to one of the additional versions of QuickBooks I am going to go to accountant and then down to my fixed asset item list here youll notice that I have a list of all of my items what my cost is and what my accumulated depreciation is youll notice that there are two cost columns one simply says cost and one says cost / basis in some instances when we buy an item we have to put in a great deal of money to get that item up to par lets say for instance i buy a piece of machinery and it requires a five-thousand-dollar overhaul to get it functional that $5,000 would be added to the purchase price to come up with my new basis now when were looking at this list we can actually revise any of these columns and adjust them for instance Ill move the col