historical cost in English

price actually paid over the course of an action (Accounting)

Use "historical cost" in a sentence

Below are sample sentences containing the word "historical cost" from the English Dictionary. We can refer to these sentence patterns for sentences in case of finding sample sentences with the word "historical cost", or refer to the context using the word "historical cost" in the English Dictionary.

1. Tangible capital assets – Tangible capital assets are recorded at historical cost less accumulated amortization.

2. Intangible assets are carried at historical cost, less accumulated amortization and accumulated impairment loss.

3. Intangible assets are stated at historical cost less accumulated amortization and any impairment losses.

4. 14.4.1 Intangible assets are stated at historical cost less accumulated amortization and any impairment losses.

5. Property, plant and equipment are stated at historical cost less accumulated depreciation and any impairment losses.

6. Historical cost includes expenditure that is directly attributable to the acquisition or construction of the asset.

7. All property, plant and equipment are stated at historical cost less accumulated depreciation and impairment losses.

8. All property, plant and equipment are stated at historical cost, less accumulated depreciation and accumulated impairment losses.

9. (CICA 1000.46) Amortization: the allocation of the historical cost of a capital asset over its useful life.

10. Generally accepted accounting principles require the use of historical cost as the basis of reporting in financial statements.

11. MoInf valued its loss by reference to the historical cost of the items, less an adjustment for depreciation.

12. Example: At the account-level, you include purchases that have a historical cost per action (CPA) of $100 in the "Conversions" column.

13. The above discussion has set out the main adjustments required to historical cost accounts in order to derive current cost information using OCM and FCM.

14. In a balance sheet , fixed assets - property , plant and equipment - are valued at their purchase prices ( historical cost ) , which may be significantly understated compared to the assets " present day market values .

15. While our sample did include asset records outside the National Archive retention period, some form of support documentation should have been available to substantiate the historical cost of these assets in ABACUS.

16. Under FCM, the revenue requirement would be the sum of operating costs, historical cost depreciation, supplementary depreciation and a return on net assets less holding gains/losses plus the adjustment to shareholders' funds.

17. Further steps took place in # when the CFC published another resolution (replacing the one it published in # ) defining seven basic accounting principles, namely: legal entity, going-concern, historical cost, prudence, accrual basis, objectivity and monetary adjustment