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.

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.

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.
References in periodicals archive ?
In an interview on the sidelines of the briefing, Maybank ATR president Lorenzo Lichauco said the local stock market was already 'fairly valued' in terms of historical price to earnings (P/E) ratio.
Singtel TV will be adding three new channels to its line-up on 23 February, as well as a TV app that allows customers to track live securities prices, follow historical price movements and customise a watch-list for easy future access.
Sheep Guru's historical price charting component makes it fun to see and analyze past pricing trends across multiple merchants and the best overall price.
These features include: market statistics in real time, securities trades in real time, historical price graphs, QE and companies news.
The broker expects that RCCL will be back to historical price levels in the next six to 12 months, which implies a share price target much above the present one, the analyst said.
Users can also see a market snapshot of each community with average house prices, and historical price trends.
In the Introduction McCusker looks at the theory and practice behind the construction of historical price indices, including their uses and limitations and, as is undoubtedly necessary for most users of this book, gives step-by-step instructions with examples on how to make conversions from past prices to today's values.
The Yearbook is the industry's most comprehensive source of historical price and market information.
In addition, users can get stock performance information, including volume and per cent price changes, as well as intra-day and historical price charts for all listed equities.
A real plus is current and historical price quotes along with market news and analysis from industry experts.
A custom screening tool enables the formulation of portfolio strategies using Market Dynamix indicators and their validation through simulation of historical price movements.

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