Which factor is NOT typically included in the adjusted basis calculation?

The adjusted basis of a property is a crucial concept in real estate that reflects the property's value for the purpose of calculating tax implications, such as capital gains when the property is sold. The adjusted basis typically includes the original purchase price of the property, costs of improvements made to the property, and any depreciation taken on the property.

Operational profits are related to the income generated from the use of the property and do not influence the basis of the property itself. Since the adjusted basis is concerned with the cost and investment aspects rather than the income generated, including operational profits in this calculation would not be appropriate. Thus, operational profits are not included in the adjusted basis.