Calcium and Dairy. Foods classified by the USDA as dairy products supply calcium to the diet. Calcium is stored in your bones, which makes them dense. Too little calcium in your diet can increase your risk of developing low bone density and fractures.
For example, say that your traditional IRA has a cost basis of $30,000 and is worth $100,000 when you take a $10,000 withdrawal. That means 30 percent of the withdrawal comes out of your cost basis and is tax-free; 70 percent comes from the remainder of the account and is taxable.
The investorâs average cost basis is thus $13.33 (i.e. $50,000/3,750 shares). Suppose the investor then sells 1,000 shares of the fund at $19. The capital gain/loss computed under two different methods stack up as follows:1  Gain/loss using average cost basis = ($19 - $13.33) x 1,000 shares = $5,667.he average cost is then compared with the price at which the fund shares were sold to determine gains or losses. The average cost basis is one of three methods that the IRS allows investors to use to arrive at the cost of their mutual fund holdings acquired before Jan. 1, 2012. Next Up.