historical cost

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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.
Copyright © 2012, Campbell R. Harvey. All Rights Reserved.

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.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved

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.
Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott. Copyright © 2003 by Houghton Mifflin Company. Published by Houghton Mifflin Company. All rights reserved. All rights reserved.
References in periodicals archive ?
While the beta can be a useful tool in assessing risk of a stock, keep in mind that the indicator is based on historical price movement.
According to the OIG, this dominant market position prevented contracting officers from relying on historical price analysis or competition to ensure price reasonableness because the price of some parts "appeared to be" excessive at the time the part was first sold to the government, and because other competitors had to buy their parts from TransDigm before re-selling to the government.
The rating also reflects the CONRAC's adequate rate-making flexibility evidenced by low historical price elasticity, which partially mitigates the narrowness of the customer facility charge (CFC) revenue stream.
Al Ramz measures liquidity via three "Liquidity Metrics": average bid/ ask spread, average daily turnover and annualised historical price volatility of share price.
It noted that Bank of the Philippine Islands is trading below the ten year average of its ratio while East West Bank is trading right at the bottom of its entire historical price to book value range.
At present the scrip is being traded at a heavy discount to its 3 year historical price. While the likely positive is further hike in international oil price, the dry wells in Balochistan or a decline in global oil prices could pose risks to the profitability of the company.
The 14-day RSI momentum indicator is presently at 74.4, above the 70.0 level, notifying that the market has reached overbought conditions relative to the historical price action norms (efficient market advocates would argue that these indicators are right until they're wrong).
Support is the historical price level that buyers have been willing to buy at, and resistance is the area at which buyers have walked away.
The report includes price forecasts to 2030 for more than 45 commodities and also provides historical price data and supply, demand, and trade balances for most commodities.
Whilst in Q3 2015 feedstock prices were in quite sharp decline, the situation in Q3 2016 is probably more typical of historical price trends at this time of the year, with prices on the increase.
The sale at $240 per square foot represents a historical price record for the sale of a warehouse in East New York.
Using historical price and turnover data for the 73 inversions, the authors estimate returns for the average, median, 10th percentile and worst-off shareholder.

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