Phrases with «historical cost»

Sentences with «historical cost»

  • The Dutch legislation offers a choice between valuation at historical cost or valuation at replacement cost. (en.wikipedia.org)
  • That is, since balance sheets are based on historical cost accounting, they may bear little resemblance to current market values. (amgfunds.com)
  • The term book value derives from the accounting practice of recording asset value at the original historical cost in the books. (investopedia.com)
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