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.
In the UK the legal definition of a conservatory is a building that has at least 50% of its side wall area glazed and at least 75% of its roof glazed with translucent materials, either polycarbonate sheeting or glass.