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original cost purchase value

См. также в других словарях:

  • 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

  • Cost basis — Part of a series on Taxation Taxation in the United States …   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

  • value — The utility of an object in satisfying, directly or indirectly, the needs or desires of human beings, called by economists value in use, or its worth consisting in the power of purchasing other objects, called value in exchange. Joint Highway… …   Black's law dictionary

  • Value added tax — Taxation An aspect of fiscal policy …   Wikipedia

  • Cost Basis — 1. The original value of an asset for tax purposes (usually the purchase price), adjusted for stock splits, dividends and return of capital distributions. This value is used to determine the capital gain, which is equal to the difference between… …   Investment dictionary

  • Cost approach — In real estate appraisal, the cost approach is one of three basic valuation methods.[1] The others are market, or sale comparison, and income. The fundamental premise of the cost approach is that a potential user of real estate won t, or shouldn… …   Wikipedia

  • Value-added reseller — A value added reseller (VAR) is a company that adds some feature(s) to an existing product(s), then resells it (usually to end users) as an integrated product or complete turn key solution. This practice is common in the electronics industry,… …   Wikipedia

  • Historical cost — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Book value — In accounting, book value or carrying value is the value of an asset or according to its balance sheet account balance. For assets, the value is based on the original cost of the asset less any depreciation, amortization or impairment costs made… …   Wikipedia

  • Lifetime Cost — A total of all other costs relating to a good over its expected lifetime in addition to the amount paid to acquire it. These extra expenses, which usually cover costs involved with maintaining the good, often when added together over time, can be …   Investment dictionary

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