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 ?
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.
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).
Cost records documenting development of the in-process research and development, including:
Clients often resist keeping detailed job cost records.
It is essential that detailed time slips and cost records make sense, as you can only recover actual time and costs from an opponent.
Maintain complete housing cost records for improvements and additions to establish basis at the time of sale.
As noted, most design engineers are reluctant to trust their products and reputations to a material for which demonstrated engineering data is not available or is incomplete, especially when conventional materials have existing performance histories and cost records.
Open-Book, Real-Time Cost Records to Its Large Refinery,
sugar, cement, vegetable ghee and cooking oil which are already complying with statutory requirements of maintaining and auditing cost records.
This can cause a loss of profitability in firms because failing to record all chargeable time distorts the cost records for particular clients.
ETOS applications track and manage a multi-profile workforce, process attendance parameters, allocate actual cost records, optimize resource utilization and measure labor productivity throughout the enterprise.