The term 'BOOT' has distinct meanings in both computing and taxation. In computing, it refers to the process of starting a computer. In taxation, it refers to additional property or money included to balance the values in a tax-deferred exchange.
A cold boot, also known as a cold start, refers to the process of starting a computer or any electronic device from a completely powered-off state. This involves turning on the machine's hardware and initiating the boot sequence that loads the operating system.
