replacement cost
The amount needed to replace an asset such as inventory, equipment, buildings, etc. Because of the cost principle, replacement cost is not acceptable in the financial statements distributed by a company.
Replacement cost
The use of replacement cost for valuing stock eliminates the effect of profits or losses made by carrying stocks. Supplies are valued at current cost, which is usually the average price over the period.
Replacement cost
Cost to replace a firm's assets.
Similar financial terms
Stock replacement strategy ...
replacement cost accounting
valuing assets and liabilities, at their cost to replace. It is a departure from historical cost accounting. The effect of inflationary changes on items bought and sold is considered.
GUARANTEED REPLACEMENT COST COVERAGE INSURANCE - A policy that covers the full cost of replacing damage...
GUARANTEED STUDENT LOAN - a loan made by a savings an loan association, bank, credit union or college t...
replacement cost
an amount that a firm would pay to replace an asset or buy a new one that performs the same functions as an asset currently held
Replacement cost ...
Replacement Cost - The cost to replace damaged personal property without a deduction for depreciation.
Replacement cost is a basic metric of credit exposure due to pre-settlement risk. It is the cost that an institution would incur if a counterparty completely defaulted on its obligations.
Replacement Cost
The cost to build or replace something that is similar to the original but is constructed with modern materials and according to current standards, design and layout and having equal utility.
Replacement Costs / Loss of Inventory
Regardless of which inventory method you use, you must take a physical inventory at reasonable intervals and the book figure for inventory must be adjusted to agree with the actual inventory.
Replacement cost accounting
An accounting method that includes as part of depreciation the difference between the original purchase price of an asset and the current replacement cost.
Replacement cost insurance ...
Replacement Cost. The cost of replacing a property with one having similar amenities and functionality, but not identical improvements.
Replacement Cost - The dollar amount needed to replace damaged personal property or dwelling property without deducting for depreciation but limited by the maximum dollar amount shown on the declarations page of the policy.
REPLACEMENT COST - The amount of cash or other consideration that would be required today to obtain the same asset or its equivalent.
Replacement Cost
The amount or cost to rebuild and refurnish with materials and items of similar value. For example, replacement costs are used for insurance purposes in the event of theft or fire when replacing lost items.
Replacement cost accounting - The valuing assets and liabilities, at their cost to replace.
Replacement investment - The amount of investment that is needed to maintain the existing capital stock intact.
[edit] Replacement Cost approach
This approach measures the cost of replacing an employee.
Replacement cost
Cost to replace a firm's assets.
Private placement
The sale of a bond or other security directly to a limited number of investors.
Replacement cost basis
Net Present Value
The dividend valuation methods will not be discussed here as they apply almost exclusively to public companies.
Replacement Cost Coverage
This form of insurance provides coverage on the basis of full replacement cost without deduction for depreciation on any loss sustained, subject to terms of the co-insurance clause.
Replacement cost is the cost to reproduce or replace a given asset, usually a supplier’s price.
Replacement system of amortization ...
Replacement Cost Accounting (in accounting)
Book Value Per Share (in accounting)
Accounting Measurement (in accounting) ...
replacement cost The amount it would cost to replace an asset at current prices. If the cost... replacement cost accounting An accounting method which allows for additional depreciation on some part of...
replacement cost insurance Most property insurance policies replace property at the depreciated value. Replacement cost insurance replaces a loss at current market prices.
cable replacement costs upon sudden failure
copyright development costs
credit card, membership fees
display cases, remodeling costs
drainage costs
electric wiring, costs (new wiring, replacement, and rearrangement) ...
The q is the ratio between the market value of an asset and its replacement cost.
replacement cost : a balance sheet concept for a ceiling for valuation of a company; equal to the replacement cost of its assets minus its liabilities.
TOBIN'S Q: A financial measure of a firm's returns, calculated by dividing the market value of the firm (that is, the market value of its outstanding stock and debt) by the replacement costs of the firm's assets.
Replacement cost depreciation is the actual cost to currently replace the asset. Depreciable cost is the difference between the original cost and salvage value of the asset.
Actual cash value is the replacement cost minus depreciation of a specific item of personal property. It's essentially the value for which the item could be sold, which is often less than what it would cost to replace it.
Work with your insurance agent to calculate the replacement cost of your home, including current cost of labor and materials.
The amount equal to the replacement cost minus depreciation of a damaged or stolen property at the time of the loss. It is the actual value for which the property could be sold, which is always less than what it would cost to replace it.
The extent a company will go to in order to retain employees depends not only on employee replacement costs, but also on overall company performance.
Accounting does not normally use market prices, either selling prices or replacement costs, for fixed assets.
The reason is this: occasionally "replacement cost" for an inventory item could be very high (e.g., a supply of slide rules at an office supply store) even though there is virtually no market for the item and it is unlikely to produce much net value ...
FUNDED DEPRECIATION ACCOUNT - a reserve setup to cover the replacement cost of those capital assets cov...
FUNDED LIABILITY - A source of funds that a firm must take overt action to arrange and that carries an ...
The main issue with depreciation is that the charges in the income statement seldom cover the replacement cost of the new asset, as inflation dictates that by the time the equipment needs renewal in several years after it's acquisition, ...
A method used by an appraiser to estimate replacement cost of improvements less depreciation.
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Current Exposure - The current replacement cost of financial instrument transactions - that is, their market value.
Ordinarily, "cost" is the purchase price of the asset and "market" refers to its current replacement cost. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) requires that certain assets (e.g., INVENTORIES) be carried at the lower of cost or market.
asset's minimum assessable value the lower of the figures for the recoverable amount and the replacement cost of an asset.
Related definitions of "deprival value"
Also called value to the business ...
Method 1: Recognition of Gross Revenue
Method 2: Recognition of Net Revenue
Method 3: Replacement cost method
Category 2: ...
A mortgage where throughout the term, regular payments (usually monthly) are made partly to repay interest on the capital and partly to repa...(Read more)
Replacement Cost
The current terms cost of replacing one fixed asset with another....
(Tobin's Q Ratio) - A ratio devised by James Tobin of Yale University, Nobel laureate in economics, who hypothesized that the combined market value of all the companies on the stock market should be about equal to their replacement costs.
Cost approach - The process of estimating the value of a property by adding to the estimated land value the appraiser's estimate of the reproduction or replacement cost of the building, less depreciation.
Cash Flow Return on Investment (CFROI): The profit from continuing operations less cash taxes and depreciation divided by "cash investment" which is the replacement cost of capital employed.
Guaranteed Investment Contract - GIC
Guaranteed Mortgage Certificates
Guaranteed renewable policy insurance
Guaranteed replacement cost coverage insurance
Guaranteed Stock
Guaranteeing/ Avalising Bank ...
Because of these hazards, actuaries are careful to avoid insuring any property for more than it is worth, or even for its replacement cost, and almost always require that there be a deductible, ...
So a firm that is managing to cover all its bills and its maintenance / replacement costs out of sales with, say, ...
 See also: Expense, Acquisitions, Mergers, Values, Banks
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