Cost records

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.
References in periodicals archive ?
Tenders are invited for Preparation of Cost Records for FY.
And construction contractors will want their job cost records to be as complete and as accurate as practical.
Vegetable Ghee and Cooking Oil Companies (Cost Accounting Records) Order required that the companies in this sector maintain cost records. These records were further required to be audited under the provisions of the 1984 Companies Ordinance.
producing process hence the cost records and audits did not add
This easy-to-navigate interactive database lets you explore key academic, enrollment and cost records on all of Texas' institutions of higher learning.
Some methods which the IRS deems reasonable are the use of industry averages, construction costs for comparable properties, cost records, statistical sampling, or any combination of these methods.
Further, the cost records in Table 5 show the specific features of the costing for financial accounting purposes made in the trading account.
In order to bring uniformity to the cost records and cost audit reports, the SECP has developed the draft order in consultation with the Institute of Cost and Management Accountants of Pakistan (ICMAP).
Bob was a leader in developing strong budgets and cost records, something that seemed a challenge to many others in the engineering field.
Project's initial considerations DESIGN AND MANUFACTURE OF FENDER DAVITS Order: 4 pairs of davits for gas extraction platform Customer: Leading Norwegian multinational company Deliver: One year from order's acceptance Price: 1.300.000 [euro] (22% of turnover) Estimated cost: 800,000 [euro] (38% profit) Delay records: 30-day average delay Cost records: 15% increase from-initial budget Tab.
Each of these departments maintained cost records on the property that it provided.
The IRS lists six costing methods used in preparing cost-segregation studies in its Audit Techniques Guide; however, only two methods will be discussed here, as they are the most accurate and common (a detailed engineering approach from actual cost records and a detailed engineering cost-estimate approach).