| English | Russian |
| at historical cost net of accumulated depreciation | по исторической стоимости за вычетом накопленной амортизации (Under U.S. GAAP, property, plant, and equipment are reported at historical cost net of accumulated depreciation. Alexander Demidov) |
| average historical cost method | способ средней первоначальной стоимости (ABelonogov) |
| historical cost | оценка по исторической стоимости (The system of accounting in which assets are valued and depreciation allowances are calculated for firms using the prices paid for assets when they were first bought or built. The great merit of this system is that it uses prices based on actual market transactions; any other method of accounting for assets involves using valuations not based on market transactions. During a period of stable prices historical cost accounting is quite sensible, but in a period of sustained inflation it systematically undervalues assets, and calculates depreciation allowances well below the replacement costs of capital goods, so that profits are systematically overestimated. OE Alexander Demidov) |
| historical cost principle | принцип исторической стоимости (In accounting, historical costs is the original monetary value of an economic item. ... While historical cost is criticised for its inaccuracy (deviation from "true" value), it remains in use in most accounting systems. Various corrections to historical cost are used, many of which require the use of management judgment and may be difficult to implement or verify. The trend in most accounting standards is a move to more accurate reflection of the fair or market value, although the historical cost principle remains in use, particularly for assets of little importance. WK Alexander Demidov) |
| historical cost principle | принцип оценки по исторической стоимости (Alexander Demidov) |
| historical cost system | система учёта по фактической стоимости приобретения (Lavrov) |
| sliding average historical cost method | способ скользящей средней первоначальной стоимости (ABelonogov) |
| valuation method based on average historical cost | способ оценки по средней первоначальной стоимости (ABelonogov) |
