---
urn: urn:us-la:rs:47:141
citation: "R.S. 47:141"
status: active
breadcrumb: "Title 47 › Subtitle II › Chapter 1 › Part II › Subpart B"
acts_citations:
---

# Unadjusted basis; inventories

If the property should have been included in the last inventory, the basis shall be the last inventory value thereof.