Meanings
nounhistorical cost (plural historical costs)
plural historical costs
- accountingThe original nominal monetary value of an economic item; the value at which an item was acquired by a company and was entered in its books.
Synonyms: acquisition cost
Synonyms & antonyms
nounThe original nominal monetary value of an economic item; the value at which an item was acquired by a company and was entered in its books.
Similar
acquisition cost
Also see
Translations
Chinese Mandarin 原始成本
- 原始成本original value
Finnish alkuperäinen hankintameno
- alkuperäinen hankintamenooriginal value
French coût historique, coût d'acquisition
- coût historiqueoriginal value
- coût d'acquisitionoriginal value
- valeur d'acquisitionoriginal value
Cite this entry
APA
historical cost. (n.d.). In WatkinsX Dictionary. Retrieved November 4, 2026, from https://dictionary.watkinsx.com/word/historical%20cost
MLA
“historical cost.” WatkinsX Dictionary, https://dictionary.watkinsx.com/word/historical%20cost. Accessed November 4, 2026.
Chicago
WatkinsX Dictionary, s.v. “historical cost,” accessed November 4, 2026, https://dictionary.watkinsx.com/word/historical%20cost.
Source: historical cost on Wiktionary, CC BY-SA 4.0.