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replacement cost

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cost

Overview page. Subjects: Business and Management.

1. An expenditure, usually of money, for the purchase of goods or services.

2. An expenditure, usually of money, incurred in achieving a goal, e.g....

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cost convention

Overview page. Subjects: Accounting.

The custom used as a basis for recording the costs to be charged against the profit for an accounting period. The cost convention used may be based on historical cost, current cost, or...

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current-cost accounting

Overview page. Subjects: Accounting.

A form of accounting in which the approach to capital maintenance is based on maintaining the operating capability of a business. Assets are valued at their deprival value, which is the...

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entry value

Overview page. Subjects: Accounting.

The current replacement cost of an asset. This value may be used in current-value accounting. Compare exit value.

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multicolumn reporting

Overview page. Subjects: Accounting.

The presentation of financial information prepared on different bases (e.g. historical-cost convention, modified historical-cost convention, replacement cost, etc.) in column form, each...

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next-in-first-out cost

Overview page. Subjects: Accounting.

A method of valuing units of raw material or finished goods issued from stock by using the next unit price at which a consignment will be received for pricing the issues. It is effectively...

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Q ratio

Overview page. Subjects: Financial Institutions and Services — Accounting.

A ratio devised by the economic analyst James Tobin of Yale University to measure the impact of intangible assets on business value. It is the ratio of the market value of a business to the...

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recoverable amount

Overview page. Subjects: Financial Institutions and Services.

The value of an asset treated as the greater of its net realizable value and its net present value. The value of an asset to a business can be regarded as the lower of the recoverable...

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two–way margining

Overview page. Subjects: Economics.

A system of collateralizing positions at a clearing house or with a counterparty where both sides agree to add margin to the position if the marked-to-market value should move against ...

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value to the business

Overview page. Subjects: Financial Institutions and Services — Accounting.

The replacement cost of an asset. See book value; replacement cost.

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