For purposes of computing the amount to be depreciated, you would not consider?

	For most assets, basis equals the purchase price of the asset increased by the amount of any liabilities to which the asset is subject, but not including the portion of nonrecourse liabilities that exceed the fair market value of the property.
	A like-kind exchange or an involuntary conversion generates an exchanged basis because the taxpayer's basis in the newly acquired property is determined in whole or in part by reference to the adjusted basis of the property surrendered in the exchange or lost in the conversion.
	For a property to which MACRS applies (i.e., depreciable property placed in service after 1986), the allowable depreciation deduction for any year is computed by using the applicable depreciation method, the applicable recovery period, the applicable convention, and the salvage value
	Property received as a corporate dividend has a basis equal to the fair market value on the date of receipt