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The term replacement cost or replacement value refers to the amount that an entity would have to pay to replace an asset at the present time, according to its current worth. [1] In the insurance industry, "replacement cost" or "replacement cost value" is one of several methods of determining the value of an insured item. Replacement cost is the ...
measuring profit on sale of inventory by reference to its replacement cost. If inventory with a historical cost of $100 is sold for $115 when it costs $110 to replace it, the profit recorded would be $5 only based on replacement cost, not $15; charging economic rent for assets, particularly property. If a business uses a 20-year-old property ...
Deprival value is a concept used in accounting theory to determine the appropriate measurement basis for assets. It is an alternative to historical cost and fair value or mark to market accounting. Some writers prefer terms such as 'value to the owner' or 'value to the firm'.
Universal grammar (UG), in modern linguistics, is the theory of the innate biological component of the language faculty, usually credited to Noam Chomsky. The basic postulate of UG is that there are innate constraints on what the grammar of a possible human language could be.
Inflation accounting is not fair value accounting. Inflation accounting, also called price level accounting, is similar to converting financial statements into another currency using an exchange rate. Under some (not all) inflation accounting models, historical costs are converted to price-level adjusted costs using general or specific price ...
Standard Costing is a technique of Cost Accounting to compare the actual costs with standard costs (that are pre-defined) with the help of Variance Analysis. It is used to understand the variations of product costs in manufacturing. [6] Standard costing allocates fixed costs incurred in an accounting period to the goods produced during that period.
This pattern is consistent with two grammars. In one grammar, a long vowel bears stress if it is the last segment in the word. This is a rule based on absolute finality. In the other grammar, a long vowel bears stress only if it is the last vowel in the word (i.e., even if it is not the last segment of the word).
Noam Chomsky's theory of a universal grammar (UG) aims to describe the grammatical constraints common across naturally arising human language. One constraint is the projection principle —that lexical features are preserved at every syntactic level.