Copyright © Philip M. Parker, INSEAD. Terms of Use.

HISTORICAL COST

Specialty Definition: HISTORICAL COST

DomainDefinition

Business

The total cost of acquisition of an asset comprising purchase price and expenses of acquisition ; the original cost incurred at date of acquisition of an asset or service to the owner. Cost could also be the value of an identical item received through exchange value plus or minus any payment made or such payment received as part of the exchange. Source: European Union. (references)
 The unit cost calculated from the actual costs incurred. Source: European Union. (references)
 The original cost incurred at date of acquisition of an asset or service to the owner. Source: European Union. (references)

Source: compiled by the editor from various references; see credits.

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Specialty Definition: Historical cost

(From Wikipedia, the free Encyclopedia)

The term historical cost describes the original cost of an asset at the time of purchase or payment as opposed to its saleable value, replacement value or value in present or alternative use.

Source: adapted by the editor from Wikipedia, the free encyclopedia under a copyleft GNU Free Documentation License (GFDL) from the article "Historical cost."

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Non-Fiction Usage: HISTORICAL COST

SubjectTopicQuote

Economic History

Hong Kong

Note 1: The U.S. Department of Commerce estimates the total U.S. direct investment position in Hong Kong at historical cost (the book value of U.S. direct investors' equity in, and net outstanding loans to, their foreign affiliates). (references)

Hong Kong

According to preliminary U.S. Government statistics, U.S. direct investment in Hong Kong totaled almost US$24 billion at year-end 2000 (based on historical cost), making the United States one of Hong Kong's largest investors, along with the United Kingdom, China and Japan. (references)

Source: compiled by the editor from ICON Group International, Inc.; see credits.

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Frequency of Internet Keywords: HISTORICAL COST

The following statistics estimate the number of searches per day across the major English-language search engines as identified by various trade publications. Hyperlinks lead to commercial use of the expression at Amazon.com.
 
ExpressionFrequency
per Day

historical cost accounting

5
Source: compiled by the editor from various references; see credits.

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Modern Translation: HISTORICAL COST

Language Translations for "HISTORICAL COST"; alternative meanings/domain in parentheses.

Danish

  

samlet anskaffelsesvaerdi (cost of acquisition, initial costs), oprindelige priser, oprindelige anskaffelsespriser, efterkalkulation. (various references)

   

Dutch

  

historische kostprijs (cost of acquisition, initial costs), historische kosten, kosten van verkrijging (cost of acquisition, initial costs), aanschafkosten (cost of acquisition, initial costs), aanschaffingskosten (cost of acquisition, initial costs), aanlegkosten (cost of acquisition, initial costs). (various references)

   

Finnish

  

hankintameno (cost of acquisition, initial costs), jälkilaskelman mukainen kustannus. (various references)

   

French

  

valeur d'origine, prix de revient réel, prix de revient historique, frais historiques, coût d'acquisition, coût l'origine. (various references)

   

German

  

Originalpreise, nachkalkulierte Kosten, Beschaffungskosten (cost of acquisition, initial costs), Anschaffungskosten (aboriginal cost, acquisition cost, asset cost, prime cost), Anlagekosten (initial cost). (various references)

   

Greek 

  

κόστος απόκτησης (cost of acquisition, initial costs), ιστορικό κόστος, ιστορική τιμή κόστους, ιστορικί κόστοσ, αρχική αξία. (various references)

   

Italian

  

costo storico (cost of acquisition, initial costs), costo effettivo (actual cost, real cost), costo di acquisto (cost of acquisition, initial costs). (various references)

   

Pig Latin

  

istoricalhay ostcay

   

Portuguese

  

custo real,custo posteriori, custo de aquisição (cost of acquisition, initial costs). (various references)

   

Swedish

  

startkostnad (cost of acquisition, initial costs), efterkalkylerad kostnad, anskaffningskostnad (acquisition). (various references)

Source: compiled by the editor from various translation references.

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Anagrams: HISTORICAL COST

Scrabble® Enable2K-Verified Anagrams

Words within the letters "a-c-c-h-i-i-l-o-o-r-s-s-t-t"

-3 letters: scholiastic.

-4 letters: catholicoi, catholicos, coloristic, historical, isocaloric, ochlocrats, scholastic, shirttails, solicitors, stochastic.

-5 letters: acroliths, acrostics, ahistoric, catholics, chartists, chiliasts, chloritic, chlorosis, chlorotic, coistrils, colorists, cortisols, halitosis, isolators, isostatic, isotactic, lotharios, ochlocrat, orthotics, otolithic, scholiast, scoliotic, shirttail, shortlist, socialist, solicitor, tristichs, trochaics.

Source: compiled by the editor from various references; see credits.

SCRABBLE® is a registered trademark. All intellectual property rights in and to the game are owned in the U.S.A and Canada by Hasbro Inc., and throughout the rest of the world by J.W. Spear & Sons Limited of Maidenhead, Berkshire, England, a subsidiary of Mattel Inc. Mattel and Spear are not affiliated with Hasbro.

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Alternative Orthography: HISTORICAL COST


Hexadecimal (or equivalents, 770AD-1900s) (references)

48 49 53 54 4F 52 49 43 41 4C      43 4F 53 54

Leonardo da Vinci (1452-1519; backwards) (references)

    

Binary Code (1918-1938, probably earlier) (references)

01001000 01001001 01010011 01010100 01001111 01010010 01001001 01000011 01000001 01001100 00100000 01000011 01001111 01010011 01010100

HTML Code (1990) (references)

&#72 &#73 &#83 &#84 &#79 &#82 &#73 &#67 &#65 &#76 &#32 &#67 &#79 &#83 &#84

ISO 10646 (1991-1993) (references)

0048 0049 0053 0054 004F 0052 0049 0043 0041 004C      0043 004F 0053 0054

Encryption (beginner's substitution cypher): (references)

42435354495243373546237495354

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INDEX

1. Quotations: Non-fiction
2. Expressions: Internet
3. Translations: Modern
4. Anagrams
5. Orthography
6. Bibliography


  

Copyright © Philip M. Parker, INSEAD. Terms of Use.