The financial encyclopedia uses cookies to improve your user experience. Find out more here!



 

 


Select topic from the list on the left. Should you not find what you are looking for, please feel free to send us a message and we will try to find it for you.

Historical cost

 

Historical cost

The original cost of an asset as opposed to its saleable value, replacement value or value in present or alternative use.

Reference: The Penguin Business Dictionary, 3rd edt.