In accounting, gross basis is a type of treatment whereby an entity accounts for, and recognizes/ presents, its financial statement items/ elements (such as assets, liabilities) in their respective category (assets among assets and liabilities among liabilities), without netting off, clubbing the same on a line-by-line basis  (line items) within or with respective items/ elements.

The purpose of such a practice is to show a better or complete picture about a transaction or event that involve different items on both sides of a financial statement.