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
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Wikipedia
This example is from Wikipedia and may be reused under a CC BY-SA license.Historicalcostdoes not generally reflect current market valuation.
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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.
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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.
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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.
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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).
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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.
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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.
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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.
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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.