historic cost

historic cost
historic cost historic cost cost1

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historic cost UK US noun [C] (also historical cost) ACCOUNTING
the cost or value of something at the time it was bought: »

The important thing to note about the balance sheet is that the fixed assets continue to be shown at their historic cost.

Financial and business terms. 2012.

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Look at other dictionaries:

  • historic cost — or historical cost noun (accounting) The actual price paid (cf ↑current cost) • • • Main Entry: ↑history …   Useful english dictionary

  • historic cost accounting — UK US noun [U] (also historical cost accounting) ACCOUNTING ► a method of accounting that uses the original cost of something, with no changes made for inflation …   Financial and business terms

  • historic cost — /hɪˌstɒrɪk kɒst/, historical cost /hɪˌstɒrɪk(ə)l kɒst/ noun the actual cost of purchasing something which was bought some time ago …   Dictionary of banking and finance

  • historic costs accounting — The carrying of assets in the balance sheet at their original (or historic) cost. Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010 …   Law dictionary

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