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| Subject | English | Portuguese |
| comp., MS, Braz. | cost basis | base de custo (The purchase price of an asset, including freight, tax, and other expenses, less any adjustments, such as Section 179 Expense Deduction and salvage value) |
| fin. | cost basis | base |
| market. | "cost plus" basis | base de "custo mais" |
| environ. | cost recovery basis | política de recuperação de custos |
| environ. | cost recovery basis A standard used to provide reimbursement to individuals or organizations for any incurred expense or provided service | política de recuperação de custos |