{"@context":"https://schema.org","@type":"DefinedTerm","identifier":"bizfinance.historical-cost","name":"Historical cost","alternateName":["cost basis"],"description":"Measurement based primarily on the transaction price when an asset or liability arose.","disambiguatingDescription":"Here “Historical cost” means: Measurement based primarily on the transaction price when an asset or liability arose.","url":"https://pitch.dog/startupwords/terms/historical-cost/","inDefinedTermSet":"https://pitch.dog/startupwords/","edition_status":"research-preview","family_version":"0.18.0","machine_readable_notice":"Definitions are educational reference material. Context, jurisdiction and professional practice may change the correct interpretation."}