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Original cost

The total costs associated with the 

Purchase

 of an 

Asset

, for 

Accounting

 purposes.



Related Terms: 5

Account

,

Accounting

,

Asset

,

Purchase

,

Total cost


Other Related Pages:

Category: Accounting


Starting With: O


Semi Related Terms: 391  CLICK HERE TO VIEW

Accelerated Cost Recovery System

,

Account

,

Accounting

,

Accounting equation

,

Account statement

,

Accrual basis accounting

,

Acquisition cost

,

Active asset

,

Allowance for depreciation

,

Asset

,

Asset/equity ratio

,

Average accounting return

,

Account aggregation

,

Account balance

,

Active account

,

Alternate account

,

Asset management account

,

Accrual of discount

,

Amortization of premium

,

Asset-backed security

,

Asset swap

,

At par

,

Account executive

,

All or any part

,

Associate member

,

At best

,

At call

,

At risk

,

Asset acquisition

,

Asset class

,

Asset financing

,

Abstract of title

,

Action to quiet title

,

As is

,

Assignment to creditors

,

Attorney in fact

,

Asset-based finance

,

Asset-based lending

,

Asset conversion loan

,

Assignment of mortgage

,

A shares

,

Asset allocation fund

,

Asset turnover

,

At the money

,

Across the board

,

Additional paid-in capital

,

Against the box

,

At the bell

,

At the close

,

At the figure

,

At the full

,

At the market

,

At the opening order

,

Away from the market

,

Below the line

,

Books of final entry

,

Books of original entry

,

Banking Act of 1933

,

Bid-to-cover ratio

,

Bureau of Public Debt

,

Brought over the wall

,

Buy the book

,

Balance of payments

,

Board of Governors

,

Breaking the syndicate

,

Bill of exchange

,

Bill of sale

,

Breach of trust

,

By the book

,

B shares

,

Breadth-of-market theory

,

Beat the gun

,

Capital asset

,

Capitalized cost

,

Cash asset ratio

,

Contra account

,

Cost Accounting

,

Cost Of Goods Sold

,

Cost of sales

,

Central assets account

,

Checking account

,

Custodial account

,

Certificate of Participation

,

Cash account

,

Code of procedure

,

Capitalization of income

,

Capital account

,

Cost of Living Adjustment

,

Cost-of-living index

,

Council of Economic Advisers

,

Current account

,

Chasing the market

,

Cheapest to deliver

,

Chicago Board of Trade

,

Cost basis

,

Cost-of-living rider

,

Certificate of stock

,

Cost of carry

,

Certificate of title

,

Contract for deed

,

Cancellation of debt

,

Certificate of Claim

,

Cost of debt capital

,

Cost of funds

,

C shares

,

Class of options

,

Close to the money

,

Certificate of Occupancy

,

Cash or Deferred Arrangement

,

Capital Asset Pricing Model

,

Class A Shares

,

Class B Shares

,

Crash of 1929

,

Crash of 1987

,

Coefficient of determination

,

Certificate of delivery

,

Close a position

,

Closing purchase

,

Cornering the market

,

Curbs in

,

Depreciated cost

,

Deposit in transit

,

Drawing account

,

Date of issue

,

Date of payment

,

Discretionary account

,

Division of Enforcement

,

Division of Investment Management

,

Division of Market Regulation

,

Date of record

,

Dividend in arrears

,

Desk (the)

,

Division of labor

,

Doing business as

,

Durable Power of Attorney

,

Date of maturity

,

Debtor in possession

,

Debtor-in-possession financing

,

Deed of Release

,

Deed of Trust

,

Discharge of bankruptcy

,

Discharge of lien

,

Dollar cost averaging

,

Dual-purpose fund

,

Deep in the money

,

Deep out of the money

,

Deed of Surrender

,

Department of Housing and Urban Development

,

Deferred account

,

Dogs of the Dow

,

Depth of market

,

Earning asset

,

Eurodollar certificate of deposit

,

Escrowed to maturity

,

Either-or order

,

Employer Cost Index

,

Employment Cost Index

,

E-mini

,

Exchange for futures

,

Exchange for physical

,

Exchange of spot

,

Employee Stock Purchase Plan

,

Employee Retirement Income Security Act of 1974

,

Financial Accounting Standards Board

,

Financial asset

,

First In First Out

,

Fixed asset

,

Fixed cost

,

Frozen account

,

Flight to quality

,

Flow of funds

,

Fill or kill

,

Flotation costs

,

Front-ending an order

,

Forward P/E

,

Factors of production

,

Favorable balance of trade

,

Fee-for-service

,

Form S-1

,

Family of funds

,

Fund of funds

,

Flexible spending account

,

Free right of exchange

,

Generally Accepted Accounting Principles

,

General account

,

G-7

,

General Accounting Office

,

G-8

,

Gather in the stops

,

Hidden asset

,

Historical cost

,

Hart-Scott-Rodino Act of 1976

,

Hit the bid

,

House account

,

House of issue

,

Holder in due course

,

Home equity line of credit

,

Hammering the market

,

Held at the opening

,

Holding the market

,

Inactive asset

,

Inflation accounting

,

Intangible asset

,

Inactive account

,

Insured account

,

In escrow

,

In-house

,

Investment Advisor Act of 1940

,

Investment Company Act of 1940

,

In line

,

Insider Trading sanctions Act of 1984

,

Internal Rate of Return

,

Indication of interest

,

In intestacy

,

In play

,

In-process research and development

,

I/O strip

,

In-service withdrawal

,

Imbalance of orders

,

In and out

,

In sympathy

,

In the tank

,

Joint account

,

Jumping the gun

,

Last In First Out

,

Lender of last resort

,

Law of one price

,

Lending at a rate

,

Law of demand

,

Law of supply

,

Letter of comment

,

Line of credit

,

Loan-to-cost

,

Loan-to-value

,

Lock-in

,

Lease-purchase agreement

,

Leading the market

,

Locked in

,

Long-term gain or loss

,

Level I quotes

,

Make a market

,

Managed account

,

Margin account

,

Mark-to-market

,

Medium of exchange

,

Marginal propensity to consume

,

Money at call

,

Mixed account

,

Noncurrent asset

,

Non-financial asset

,

Negotiable certificate of deposit

,

Negotiable Order of Withdrawal

,

Nostro account

,

Notice of Sale

,

National Association of Securities Dealers

,

National Association of Securities Dealers Automated Quotations system

,

Nominal asset

,

Net Asset Value

,

Nonperforming asset

,

Notice of Default

,

National Association of Real Estate Investment Trusts

,

Off the books

,

Operating costs

,

Original cost

,

Office of Thrift Supervision

,

Out-of-favor

,

Over-the-Counter

,

Option account

,

Or better

,

Omnibus account

,

Opinion of title

,

On account

,

On-the-spot loan

,

Out of the money

,

On the opening

,

Pooling of interests

,

Payment-in-kind security

,

Price Value of a Basis Point

,

Public purpose bond

,

Purchase

,

Payment for order flow

,

Purpose loan

,

P&L

,

Provision for income taxes

,

Power of Attorney

,

Prioritization of debt

,

Purchase-money mortgage

,

Purchase agreement

,

Plan asset

,

Paid-in capital

,

Paid-in surplus

,

Private Investment in Public Equity

,

Preservation of capital

,

Painting the tape

,

Real asset

,

Replacement cost

,

Return of capital

,

Return on Total Assets

,

Reading the tape

,

Regulation D

,

Regulation G

,

Regulation T

,

Regulation U

,

Restricted account

,

Round of funding

,

Rules of Fair Practice

,

Rate of exchange

,

Reciprocal of European terms

,

Replacement cost insurance

,

Regulation A

,

Right of first refusal

,

Right of rescission

,

Right to Know

,

Revolving line of credit

,

Right of recourse

,

Rule of 78

,

Right of redemption

,

Retirement Equity Act of 1984

,

Rate of return

,

Real rate of return

,

SG&A

,

Stranded asset

,

Savings account

,

Sight letter of credit

,

S&L

,

Segregation of securities

,

Sell the book

,

Sweep account

,

Standard of living

,

Second-to-die insurance

,

Separate account

,

Statute of Limitations

,

Satisfaction of debt

,

Staggered board of directors

,

Selling the spread

,

Savings Incentive Match Plan for Employees

,

Self-directed retirement account

,

Selling short against the box

,

Shorting against the box

,

Short purchase

,

S Corporation

,

Short-term gain or loss

,

Subchapter S Corporation

,

Schedule C

,

Securities Act of 1933

,

Securities Acts Amendments of 1975

,

Securities Exchange Act of 1934

,

Seek a market

,

S&P phenomenon

,

Tangible asset

,

Total assets

,

Total cost

,

T-Bill

,

Term to maturity

,

Take a position

,

Total return

,

Trailing P/E

,

Total asset turnover

,

Total return index

,

Tenancy by the entirety

,

TED spread

,

Truth in Lending

,

Tenancy at will

,

The Street

,

Timing the market

,

Taxpayer Relief Act of 1997

,

Tax Reform Act of 1986

,

Tax Reform Act of 1993

,

Take a bath

,

Trading costs

,

U.S. Government Agency Security

,

U.S. Savings Bond

,

U.S. Treasury

,

U.S. Treasury Bill

,

U.S. Treasury Bond

,

U.S. Treasury Note

,

U.S. Treasury Securities

,

Undermargined account

,

Unit of trade

,

Unit of trading

,

With interest

,

Wrap account

,

Waiver of premium

,

W-2 Form

,

W formation

,

When, as, and if issued

,

X or XD

,

Year-To-Date

,

Yield to call

,

Yield to maturity

,

Yield to worst


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