historical cost

(redirected from Historical Prices)
Also found in: Wikipedia.

Historical cost

Describes the accounting cost carried in the books and reflecting the cost of the item at the time it was purchased, rather than its current value.

Historical Cost

In the Generally Accepted Accounting Principles, the original cost of an asset on a balance sheet. Many assets, particularly illiquid assets, are recorded on a balance sheet according to their historical cost. A notable exception to this rule is the recording of marketable securities, which are recorded according to their market value. The historical cost usually bears little or no relationship to the market value after an asset has been held for several years.

historical cost

The amount of money that was originally used to pay for an asset. A company records assets on a balance sheet at historical cost, which often bears little relation to the market value of the assets after they have been owned several years. Also called original cost.
References in periodicals archive ?
Each plan includes a baseline number of current and historical prices, along with a portfolio analysis and early warning monitoring.
However, there is also a danger it will institutionalise low prices if the processors intend to offer fixed contract prices below recent historical prices.
For proof of historical prices, get back issues of Auto Express and Autocar from 2000, where you will find plenty of advertised import prices.
understand the potential electrical market in your geographic area - Characteristics that affect the pricing of electricity include season weather patterns, the size of the electric generating capacity reserve margin, historical prices and the attitude of the regulatory bodies;
App streamlines backtesting and risk assessment of illiquid OTC derivatives and To-Be-Issued structures, allowing risk managers, structurers, and investors to generate mark-to-model historical prices for calculating VaR (Value at Risk), and CVA (Counterparty Credit Adjustments), and zeroing in on optimal structures for OTC instruments orders of magnitude faster than current products
28, 2015 /PRNewswire/ -- Platts, a leading global energy and commodity information provider and premier source of benchmark price references, has launched a new data-delivery service that makes Platts price assessments, historical prices and other reference data available in a matter of seconds.
Pink Sheets centralized information network is a source of competitive market maker quotations, historical prices and corporate information about OTC issues and issuers.
Just in time for the tax season, investors, accountants and financial advisors can now within seconds obtain historical prices for municipal bonds.
upstream natural gas market (titled 'Return to Historical Prices or Temporary Lull'), Fitch's updated oil and natural gas price deck, and updates on downstream markets (titled 'Downstream Update - Crack Spreads Fall Back to Earth'), and the oilfield services sector (titled 'Record Storage Levels Begin to Put the Brakes on Drilling Activity').
It contains accurate historical prices - dating back to January 1996 - of options and their associated underlying instruments, correctly calculated implied volatilities, and option sensitivities.
Further, the Mihaylo offer, while higher than current market prices, is low relative to the company's historical prices.
This kept top-line sales revenue lower that what it could have been had sheathing prices been at or above average historical prices.

Full browser ?