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.
college. n. 1. (Education) an institution of higher education; part of a university. 2. (Education) a school or an institution providing specialized courses or teaching: a college of music. 3. (Education) the building or buildings in which a college is housed. 4. (Education) the staff and students of a college. 5.