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historic cost

   Also found in: Wikipedia, Hutchinson 0.01 sec.
historic cost

The cost of a structure when it was first built.Contrast with original cost,which is the price paid by the current owner.



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Indeed, many would argue that the ability to evaluate the financial performance of a company is far easier when fair value, rather than historic cost principles, are applied.
IFRS: turning confusion to competitive advantage by Thomas, Alison / Financial Executive
Industry standards can then provide the historic cost of this land improvement.
Cost segregation: a genuine tax savings strategy by Lerman, Jerry L. / The Tax Adviser
Consider the example of one corporation ("Holding") that acquires the stock of another corporation ("Target") for less than (or more than) the historic cost of Target's assets.
Push-down accounting and alternatives: risks and opportunities in ... by Grossman, Alysse / Tax Executive
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