historical cost Definition

historical cost

Definition

An accounting principle requiring all financial statement items to be based on original cost.

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Related Terms

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Related Terms on BusinessDictionary

statistical cost estimating
will cost
incremental budget
cost principle
current dollar [or any other currency]
current purchasing power (CPP)

current value accounting
lower of cost or market value
statistical cost
cost saving
dividend yield

Popular 'Accounting' Terms

current ratio
equity
working capital
asset
EBITDA

revenue
net income
negotiable
net profit
net worth

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historical cost is ...

... part of the Accounting subject.

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