Yes, unadjusted basis is the cost without reducing it for depreciation. And to be clear, you would add all assets placed in service that are part of the building structure (original building, each capital improvement, such as roof, remodel, etc).
This information is used to determine if you are eligible for the small business de minimis safe harbor, however, anything you expense under this method does NOT add to the cost of the building.
Note: Appliances do not add to the cost of the building they are separate and identifiable for any future sale or remain on the asset list until they are disposed of through other means such as junked.
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