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.
Vegetable Ghee and Cooking Oil Companies (Cost Accounting Records) Order required that the companies in this sector maintain cost records.
This easy-to-navigate interactive database lets you explore key academic, enrollment and cost records on all of Texas' institutions of higher learning.
This latter point is so often overlooked and reminds me of a very senior lawyer who spends most of Friday afternoon going through the time and cost records of the team and billing the clients.
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).
Bob was a leader in developing strong budgets and cost records, something that seemed a challenge to many others in the engineering field.
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).
Although the IRS does not prescribe one specific methodology, the IRS's Cost Segregation Audit Technique Guide enumerates several methods and considers the detailed engineering approach from actual cost records as "the most methodical and accurate approach.
Cost records documenting development of the in-process research and development, including:
Schneider is known for its meticulous cost records and reliable data.
Clients often resist keeping detailed job cost records.