replacement cost valuation

См. также в других словарях:

• cost — n 1: the amount or equivalent paid or charged for something 2 pl: expenses incurred in litigation; esp: those given by the law or the court to the prevailing party against the losing party Merriam Webster’s Dictionary of Law. Merriam Webster.… …   Law dictionary

• Valuation (finance) — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

• Valuation Clause — A provision in certain insurance policies that specifies the amount of money that the policy holder will receive from the insurer if an insured event occurs. The valuation clause stipulates a fixed amount of money that will be paid for insured… …   Investment dictionary

• Intellectual property valuation — Valuation is considered as one of the most critical areas in finance; it plays a key role in many areas of finance such as buy/sell, solvency, merger and acquisition. Furthermore, intellectual property (IP) valuation is considered as one of the… …   Wikipedia

• Valuation Office Agency — The Valuation Office Agency is a government body in the United Kingdom. It is an executive agency of Her Majesty s Revenue and Customs. The Agency values properties for the purpose of Council Tax and for non domestic rates in England and Wales… …   Wikipedia

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

• next-in-first-out cost — NIFO cost 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 using replacement cost as a stock valuation… …   Accounting dictionary

• next-in-first-out cost — NIFO cost 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 using replacement cost as a stock valuation… …   Big dictionary of business and management

• Reproduction Cost — The costs involved with identically reproducing an asset or property with the same materials and specifications as an insured property based on current prices. Insurers use reproduction cost as a method of valuation to calculate the costs… …   Investment dictionary

• lower of cost or market — A basis for inventory valuation where the inventory value is set at the lower of acquisition cost or current replacement cost (market) …   Black's law dictionary

• lower of cost or market — A basis for inventory valuation where the inventory value is set at the lower of acquisition cost or current replacement cost (market) …   Black's law dictionary