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historical cost |
Also found in: Wikipedia, Hutchinson | 0.04 sec. |
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Historical cost Describes the accounting cost carried in the books for a current cost of the item.
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? Mentioned in | ? References in periodicals archive | ||
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| And our ready production lines mean we can deliver an affordable product with Lockheed Martin's historical cost credibility. In the absence of historical cost records, estimate corporate effort to re-create the in-process research and development, including: Others, however, believe that historical cost provides a more useful measure because it more clearly represents the economics of business performance and because fair value estimates may not be reliable or verifiable. |
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