For Historical cost we have terms and definitions in 6 topics. The topics are Accounting, Accounting Terms, Finance, Fundraising, Natural Gas and Real Estate.

Historical Cost (Accounting)

Original cost of an asset to an entity.

Historical Cost (Accounting Terms)

Original cost of an asset to an entity.

Historical Cost (Finance)

Describes the accounting cost carried in the books for a current cost of the item.

Historical Cost (Fundraising)

An accounting principle requiring all financial statement items to be based on original cost.

Historical Cost (Natural Gas)

The actual cost of land, buildings, pipelines and other plant items to the company, when used in ratemaking it assumes the company's acquisition costs are prudent. The difference with original cost is the acquisition adjustment. See ORIGINAL COST.

Historical Cost (Real Estate)

The cost of a building when first constructed.

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