Enter the adjusted basis ($), the selling expenses ($), and the recaptured depreciation ($) into the Installment Sales Basis Calculator. The calculator will evaluate and display the Installment Sales Basis.

## Installment Sales Basis Formula

The following formula is used to calculate the Installment Sales Basis.

ISB = AB + SE + RD

- Where ISB is the Installment Sales Basis ($)
- AB is the adjusted basis ($)
- SE is the selling expenses ($)
- RD is the recaptured depreciation ($)

## How to Calculate Installment Sales Basis?

The following example problems outline how to calculate Installment Sales Basis.

**Example Problem #1**

- First, determine the adjusted basis ($).
- The adjusted basis ($) is given as 60.

- Next, determine the selling expenses ($).
- The selling expenses ($) is calculated as: 70.

- Next, determine the recaptured depreciation ($).
- The recaptured depreciation ($) is found to be: 80.

- Finally, calculate the Installment Sales Basis using the formula above:

ISB = AB + SE + RD

Inserting the values from above yields:

ISB = 60 + 70 + 80 = 210.00 ($)

**Example Problem #2**

The variables needed for this problem are provided below:

adjusted basis ($) = 90

selling expenses ($) = 100

recaptured depreciation ($) = 110

This example problem is a test of your knowledge on the subject. Use the calculator above to check your answer.

ISB = AB + SE + RD =** **($)