Average Cost Method financial definition of Average Cost Method. Average Cost Method finance term by the Free Online Dictionary.

Average-Cost Method

1. A method of determining the value of securities in a tax year. One calculates the average cost by taking the total cost of buying shares in a security and dividing by the number of shares one owns. The average-cost method is useful especially when the security has fluctuated significantly in price and when the investor has an automatic investment plan.

2. In inventory, a method to determine the value of one unit. It is calculated by dividing the total cost of buying the inventory by the units available for sale. See also: Inventory valuation.

average-cost method

1. A method of determining the value of an inventory by calculating unit cost, that is, the result obtained by dividing the total cost of goods available for sale by the number of units available for sale. See also inventory valuation.

2. A method of valuing the cost basis of securities that are sold in order to determine the gain or loss for tax purposes. Average cost is calculated as total cost of shares owned divided by the number of shares owned. The average-cost method is particularly useful for shares acquired at varying prices in a reinvestment plan.

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Average Cost	Effective at the end of the fourth quarter, the Company changed its method of accounting for inventory from last-in, first-out (LIFO) to the average cost method. Tractor Supply Company Reports Fourth Quarter and Full Year 2010 ... by PR Newswire The costs of other inventories would be assigned by using the first in first out or weighted average cost method. TEI comments on EU's common consolidated corporate tax base by Tax Executive The average cost method assigns per capita cost per employee (in other forms of fiscal impact analyses, the average costs can be assigned per resident or student). A financial analyst's toolkit: analyzing the fiscal impacts of ... by Harris, Paul R.; Berkebile, Ronald D. / Government Finance Review	Available Seat Miles Aval Aval bancario Avalista Avalizor Avantage Avantage comparative Avantages sociaux Average Average Accounting Return Average Adjuster Average Age of Accounts Receivable Average Age of Inventory Average Agreement Average Annual Growth Rate Average Annual Return Average Annual Yield Average Audience Rating Average Balance Average Basis Average Collected Balance Average Collection Period Average collection period, or days' receivables Average Cost Average Cost Flow Assumption Average Cost Method Average Cost of Capital Average Daily Balance Average Daily Float Average Daily Rate Average Daily Volume Average Days Payable Average Days' Inventory on Hand Average Directional Index Average discount rate Average Down average downtime Average Earnings Clause Average Equity Average Fixed Cost average free rent Average Frequency Average Hourly Earnings Average Indexed Monthly Earnings Average Inventory Average Irrespective of Percentage Average Life Average Maturity Average Monthly Earnings Average Net Cost Average Net Paid Circulation	Average Call Handling Time Average Call Holding Time Average Call Rate Average Capsule Fill Weight Average Carbonaceous Chondrites Average Case Analysis Average Case Performance Average Case Time Complexity Average Class Size Average Coherence Approximation Average Cold Ischemic Time Average Collected Balance Average Collected Balances average collection period average collection period Average collection period, or days' receivables Average Communication Overhead average concrete Average Consistent Busy Hour Average Contaminant Level Average Coset Weight Distribution average cost average cost average cost Average Cost Curve, U-Shaped Average Cost Flow Assumption Average Cost Inventory Method Average Cost Method Average cost of capital Average Cost of Funds Average Cost Per Minute Average Cost Per User Average Cost Per Visit Average Cost Rate Average costing Average costing Average costing Average Costs Average Costs Average Costs Average CPU Average Current Earnings Average Current Mode Average Current Mode Control Average Current-Mode Control average curvature Average Customer Wait Time Average Cycle Per Fragment Average Cycle Time Average Daily Attendance Average daily balance Average daily balance Average Daily Balance Method Average Daily Balances Average Daily Carcass Gain Average Daily Census Average Daily Census Average Daily Census

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Average Cost

Effective at the end of the fourth quarter, the Company changed its method of accounting for inventory from last-in, first-out (LIFO) to the average cost method.

Tractor Supply Company Reports Fourth Quarter and Full Year 2010 ... by PR Newswire

The costs of other inventories would be assigned by using the first in first out or weighted average cost method.

TEI comments on EU's common consolidated corporate tax base by Tax Executive

The average cost method assigns per capita cost per employee (in other forms of fiscal impact analyses, the average costs can be assigned per resident or student).

A financial analyst's toolkit: analyzing the fiscal impacts of ... by Harris, Paul R.; Berkebile, Ronald D. / Government Finance Review

Average Accounting Return

Average Adjuster