UBIA (unadjusted basis of qualified business property immediatly after acquisition) is the cost of business property before depreciation, but only include it for the first ten years from when it was put into service for the business, or until it is fully depreciated, whichever is later. You can learn more here: UBIA
Your mortgage would not affect the UBIA, as it is just a loan on your house, not property. As an example, if you purchased equipment that cost $10,000 in year one of the business, and that was all the property the business owned, the UBIA would be $10,000 in every year of the business for the first ten years.
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