current replacement cost


current replacement cost
The cost of replacing an asset, or the services provided by the asset, estimated at the balance-sheet date. Current replacement costs may be difficult to establish if, for example, the asset cannot be replaced as a result of obsolescence.

Accounting dictionary. 2014.

Look at other dictionaries:

  • Current Replacement Cost — ⇡ Wiederbeschaffungskosten; ⇡ Conceptual Framework …   Lexikon der Economics

  • Стоимость замещения текущая (CURRENT REPLACEMENT COST)  — Сумма, требуемая в данный момент на приобретение (а) идентичного существующему актива (т.е. имеющего тот же возраст, находящийся в таком же состоянии и обладающий такими же возможностями), или (б) другого актива (обычно более совершенного),… …   Словарь терминов по управленческому учету

  • replacement cost accounting — An accounting method that includes as part of depreciation the difference between the original purchase price of an asset and the current replacement cost. Bloomberg Financial Dictionary …   Financial and business terms

  • Replacement cost — Cost to replace a firm s assets. The New York Times Financial Glossary * * * replacement cost replacement cost ➔ cost1 * * *    The cost in current terms of replacing a fixed asset already in use with a new asset. * * * replacement cost UK US… …   Financial and business terms

  • replacement cost — cost to replace a firm s assets. Bloomberg Financial Dictionary * * * replacement cost replacement cost ➔ cost1 * * *    The cost in current terms of replacing a fixed asset already in use with a new asset. * * * replacement cost UK US noun [C] ( …   Financial and business terms

  • replacement cost — The cost of replacing an asset, either in its present physical form or as the cost of obtaining equivalent services. If the latter is lower in amount than the former, the conclusion is that the assets currently used by the company are not those… …   Accounting dictionary

  • replacement cost — The cost of replacing an asset, either in its present physical form or as the cost of obtaining equivalent services. If the latter is lower in amount than the former, the conclusion is that the assets currently used by the company are not those… …   Big dictionary of business and management

  • replacement cost — noun current cost of replacing a fixed asset with a new one of equal effectiveness • Hypernyms: ↑cost * * * noun : the current cost of replacing a fixed asset with a new one of equal effectiveness …   Useful english dictionary

  • replacement cost accounting — /rɪˌpleɪsmənt kɒst ə kaυntɪŋ/ noun a method of accounting in which assets are valued at the amount it would cost to replace them, rather than at the original cost. Also called current cost accounting. Compare historical cost accounting …   Dictionary of banking and finance

  • replacement cost — See *current cost …   Auditor's dictionary