In general, the basis of a debt instrument is adjusted by the following debt-specific items: 1  Original issue discount (OID) included in income on a taxable debt instrument increases your basis in the debt instrument. Any acquisition premium on the debt instrument reduces the amount of OID you include in income.
A traditional conservatory at the Horniman Museum in London. A modern implementation, Adelaide's Bicentennial Conservatory. A conservatory is a building or room having glass or tarpaulin roofing and walls used as a greenhouse or a sunroom. If in a residence, it would typically be attached to the house on only one side.
For other uses, see Fountain (disambiguation). A fountain (from the Latin fons (genitive fontis), a source or spring) is a piece of architecture which pours water into a basin or jets it into the air to supply drinking water and/or for a decorative or dramatic effect.