original cost

The cost of an item at the time of purchase or creation. This applies particularly to fixed assets in which depreciation by the straight-line method uses the original cost as a basis for the calculation. See also historical cost

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  • Original Cost — The total costs associated with the purchase of an asset. The original cost of an asset takes into consideration all of the costs that can be attributed to its purchase and to putting the asset to use. These costs can include such factors as the… …   Investment dictionary

  • original cost — The cost of an item at the time of purchase or creation. This applies particularly to fixed assets in which depreciation by the straight line method uses the original cost as a basis for the calculation. See also: historical cost …   Accounting dictionary

  • original cost — noun 1. : historical cost 2 2. in public utility practice : the cost of a property to that owner who first devoted it to public service 3. in real estate practice : the cost of a property to a present owner regardless of cost to a prior owner …   Useful english dictionary

  • original cost — The amount expended in construction of a building or plant, as distinguished from present value or cost of reproduction. National Waterworks Co. v Kansas City (CA8 Mo) 62 F 853 …   Ballentine's law dictionary

  • Original cost —   The initial amount of money spent to acquire an asset. It is equal to the price paid, or present value of the liability incurred, or fair value of stock issued, plus normal incidental costs necessary to put the asset into its initial use.   U.S …   Energy terms

  • original cost theory — A theory of valuation of public utility property for rate making purposes, based upon the idea that the utility is entitled to a return only on the actual sacrifice of funds made in creating the plant for service to the public. 43 Am J1st Pub… …   Ballentine's law dictionary

  • Первоначальная стоимость (ORIGINAL COST)  — См. Стоимость приобретения (Acquisition Cost) и Историческая стоимость ( Historical Cost) …   Словарь терминов по управленческому учету

  • Cost Accounting Standards — (popularly known as CAS) are a set of 19 standards and rules promulgated by the United States Government for use in determining costs on negotiated procurements. CAS differs from the Federal Acquisition Regulation (FAR) in that FAR applies to… …   Wikipedia

  • cost — The opposite of revenue. An expense that reflects the price of purchasing goods, services and financial instruments. A cash cost means that cash is given up today to the purchase. Also, the purchase price of an investment, which is compared to… …   Financial and business terms

  • Cost-Effectiveness Analysis Registry — The Cost Effectiveness Analysis Registry was developed by the Center for the Evaluation of Value and Risk in Health at the Institute for Clinical Research and Health Policy Studies, Tufts Medical Center, Boston, MA. The Registry contains detailed …   Wikipedia

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