Encyclopedia > Historical cost

Article Content

Historical cost

The term historical cost describes the original cost of an asset at the time of purchase or payment as opposed to its saleable value, replacement value or value in present or alternative use.

All Wikipedia text is available under the terms of the GNU Free Documentation License

Search Encyclopedia

Search over one million articles, find something about almost anything!

Featured Article

Canadian Music Hall of Fame

... 1979 Hank Snow 1980 Paul Anka 1981 Joni Mitchell 1982 Neil Young 1983 Glenn Gould 1986 Gordon Lightfoot 1987 The Guess Who[?] 1989 The Band 1990 Maureen ...