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.
( studios plural ) 1 n-count A studio is a room where a painter, photographer, or designer works. She was in her studio again, painting onto a large canvas. 2 n-count A studio is a room where radio or television programmes are recorded, CDs are produced, or films are made. She's much happier performing live than in a recording studio.