historical cost convention
noun
An accounting convention under which assets are recorded at their historical cost and are not subsequently revalued.
Origin
1930s.
- intradermal
- intradermally
- intrados
- in train
- intramolecular
- intramolecularly
- intramural
- intramurally
- intramuscular
- intramuscularly
- intranet
- intranidal
- intransigence
- intransigency
- intransigent
- intransigently
- intransitive
- intransitively
- intransitivity
- intraoperative
- intrapersonal
- intrapreneur
- intraspecific
- intrathecal
- intrathecally