| 11. | From this year on, CSM will change to historical cost accounting from a replacement cost basis.
|
| 12. | But accounting rules allowed the mortgage loans and bonds to be reported at their historical cost.
|
| 13. | The Dutch legislation offers a choice between valuation at historical cost or valuation at replacement cost.
|
| 14. | On a historical cost basis, net profit would have risen 6.1 percent to 186.5 million guilders.
|
| 15. | They contend that the fees should include the historical costs of running the network over the years.
|
| 16. | They want a rate structure that includes the historical costs of running the network over the years.
|
| 17. | The rate of profit would be overestimated using lower historical cost for computing the value of capital invested.
|
| 18. | British Gas Plc reported a second-quarter historical cost loss because of higher costs for financing and improving infrastructure.
|
| 19. | Under current law, agencies are paid based on each agency's historical costs, plus some adjustment for geographic differences.
|
| 20. | The federal government paid for the losses that were hidden in the balance sheet under the historical cost label,
|
