Original Cost
Barron's Finance & Investment Dictionary:
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Original Cost
1. in accounting, all costs associated with the acquisition of an asset.
2. in public utilities accounting, the acquisition cost incurred by the entity that first devotes a property to public use; normally, the utility company’s cost for the property. It is used to establish the rate to be charged customers in order to provide the utility company with a Fair Rate of Return on capital.
| Organized Securities Exchange, Organization of Petroleum Exporting Countries (OPEC) | |
| Original Issue Discount (OID), Original Maturity |
Barron's Real Estate Dictionary:
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Original Cost
Cost to the present owner. Contrast with historic cost.
| Oriented Strand Board (OSB), Orientation | |
| Original Equity, Original Face Value |
Investopedia Financial Dictionary:
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Original Cost
All of the costs directly associated with acquiring an asset and putting it into use.
Investopedia Says:
The type of costs involved vary according to the type of asset. If this is machinery, original cost might include transport to your facility. If this is a security, the original cost may include commissions or related fees.
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Copyrights:
Barron's Finance & Investment Dictionary
Dictionary of Finance and Investment Terms. Copyright © 2010 by Barron's Educational Series, Inc. All rights reserved.
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Barron's Real Estate Dictionary
Dictionary of Real Estate Terms. Copyright © 2008 by Barron's Educational Series, Inc. All rights reserved.
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Mentioned in
Original Cost Less Depreciation
(insurance term)
Historical Cost
(finance term)
Depreciated Cost
(business term)
Purchase
(business term)
» More