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Cost Records

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Cost records
The records maintained by an investor of the prices at which securities transactions are made, so that capital gains can be computed.

Cost Records
An investor's personal records of the prices at which he/she bought and sold securities. The investor keeps cost records in order to calculate capital gains.


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Cost records documenting development of the in-process research and development, including:
Based on my experience, this is the most commonly used method for current and past acquisitions of property, as well as past construction projects where actual cost records are not available.
Value could be substantiated by providing supporting pricing documents or by utilizing cost records and uplifting these by a common profit margin.
 
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