There is also a mixture of market valuation and depreciated cost
, depending on what the purpose is behind getting a valuation done.
Prior to FMV legislation, utilities were often limited to including only the original depreciated cost
into their rate base, which became a regulatory barrier to a sale.
Therefore, the depreciated cost
of the base structure is $17.
and international accounting standards boards to adopt reporting of lease obligations on financial statements at fair (or market) value, rather than based on depreciated cost
If your house is blown away, you don't want to be given depreciated cost
," said Sen.
Actual cash value (ACV) is the current depreciated cost
If the MCO recovers FRV, the MCO will then pay the member the difference between the depreciated cost
already paid and the FRV cost.
Insurers may prefer use of a mixed model for measuring value that could include amortized cost, historical cost and depreciated cost
as well as fair value, rather than a pure fair value model, Close says.
I laving done this for all estimate items, the depreciated cost
is added up, and then overhead and profit based on this lower, total figure is added on.
Under IAS rules an entity may choose either fair value (with no depreciation charge) or depreciated cost
as the basis for measuring investment property in the balance sheet.