historical cost
noun[C]
ACCOUNTINGukus→historic cost
Examplesofhistorical cost
historical cost
The inventory value reported on the balance sheet is usually thehistoricalcostor fair market value, whichever is lower.
From
This example is from Wikipedia and may be reused under a CC BY-SA license.
Wikipedia
This example is from Wikipedia and may be reused under a CC BY-SA license.Historicalcostdoes not generally reflect current market valuation.
FromThis example is from Wikipedia and may be reused under a CC BY-SA license.
Wikipedia
This example is from Wikipedia and may be reused under a CC BY-SA license.Various corrections tohistoricalcostare used, many of which require the use of management judgment and may be difficult to verify.
FromThis example is from Wikipedia and may be reused under a CC BY-SA license.
Wikipedia
This example is from Wikipedia and may be reused under a CC BY-SA license.The lack of transparency by usinghistoricalcostaccounting may make matter worse.
FromThis example is from Wikipedia and may be reused under a CC BY-SA license.
Wikipedia
This example is from Wikipedia and may be reused under a CC BY-SA license.There is no empirical evidence that usinghistoricalcostaccounting will calm the investors.
FromThis example is from Wikipedia and may be reused under a CC BY-SA license.
Wikipedia
This example is from Wikipedia and may be reused under a CC BY-SA license.In some cases,historicalcostaccounting didn't apply because there was little trading cost, (e.g. an interest-rate swap contract).
FromThis example is from Wikipedia and may be reused under a CC BY-SA license.
Wikipedia
This example is from Wikipedia and may be reused under a CC BY-SA license.Net book value of an asset is basically the difference between thehistoricalcostof that asset and its associated depreciation.
FromThis example is from Wikipedia and may be reused under a CC BY-SA license.
Wikipedia
This example is from Wikipedia and may be reused under a CC BY-SA license.If bridge maintenance had instead been performed regularly, the total estimatedhistoricalcostwould have been about $81 million.
FromThis example is from Wikipedia and may be reused under a CC BY-SA license.
Wikipedia
This example is from Wikipedia and may be reused under a CC BY-SA license.Assets such as machinery can not be replaced at theirhistoricalcostbut must be purchased at the current market value.
FromThis example is from Wikipedia and may be reused under a CC BY-SA license.
Wikipedia
This example is from Wikipedia and may be reused under a CC BY-SA license.Two measurements of the value of capital exist: capital athistoricalcostand capital at market value.
FromThis example is from Wikipedia and may be reused under a CC BY-SA license.
Wikipedia
This example is from Wikipedia and may be reused under a CC BY-SA license.These examples are from corpora and from sources on the web. Any opinions in the examples do not represent the opinion of the Cambridge Dictionary editors or of Cambridge University Press or its licensors.
- grating
- gratiné
- gratis
- gratitude
- gratitude journal
- gratitude journal
- gratuitous
- gratuitously
- gratuitousness
- gratuity
- graupel
- gravadlax
- grave
- grave (accent)
- grave-accent
- grave breach
- grave concern
- grave consequence
- grave crisis
- grave damage
- grave danger
- grave difficulty
- gravedigger
- grave disappointment
- grave disease