generally adjusted basis ( for gain computation of real-estate or physical assets) is acqusition basis + cost of any changes/improvements less any allowable depreciation ).
For financial assets ( bank accounts ) -- it is really not applicable except for extreme cases like devaluation.
For other assets ( stocks bonds etc. ) again unlikely except for cases when shares / bonds are devalued -- such as negative split etc.
That is all I can think of -- normally does not apply
