Cost Value definition

Cost Value of investment properties means the sum of (a) the original cost of investment properties, (b) the additional costs recorded in respect of subsequent expenditures eligible for capitalization under GAAP, and (c) less the original and additional costs of parts of such investment properties disposed or otherwise derecognized, for investment properties included on the consolidated balance sheet; all determined on a consolidated basis in accordance with GAAP. For greater certainty, for purposes of this definition, the cost of investment properties includes initial direct leasing costs that are added to investment properties under GAAP.
Cost Value. (akaBook Value”) means the original cost of the investment, plus accrued interest and amortization or accretion of any premium or discount.
Cost Value means the cost of each item of Merchandise, as reflected in the Merchant’s books, records, and files provided to Agent during due diligence.

Examples of Cost Value in a sentence

  • For an RCBAP, include the number of units and Replacement Cost Value (RCV) of the building.

  • Your building coverage is at least 80 percent of the full replacement cost of the building, or is the maximum available for the property under the NFIP.Actual Cash Value (ACV)Actual Cash Value (ACV) is Replacement Cost Value at the time of loss, less the value of its physical depreciation.Some building items such as carpeting are always adjusted on an ACV basis.

  • Matasar, The Viability of the Law Degree: Cost, Value, and Intrinsic Worth, 96 IOWA L.

  • Cost Value Changes – Once the schedule has been approved by the COTR, the value of each activity shall not be modified without prior approval.

  • Replacement Cost Value means the cost to replace property with the same kind of material and construction without deduction for depreciation.


More Definitions of Cost Value

Cost Value means, with reference to Eligible Inventory, the applicable Borrowing Base Party’s cost of such Eligible Inventory calculated on a first-in, first-out basis determined in accordance with GAAP.
Cost Value means the value the Merchant and Agent agree upon for such item during the Inventory Taking. With respect to Transfer Goods received in the Stores after the Non-Adjustment Receipt Deadline, "Cost Value" shall mean the Unadjusted Cost Value multiplied by the inverse of the prevailing discount in effect on the date such Transfer Goods is received in the Stores. Merchant and Agent agree that the Cost File does not account for any volume discounts, advertising co-op discounts, rebates or discounts associated with expedited payment terms offered by any vendor (collectively, the "Buying Discounts"), and further that the Cost Value of any item of Merchandise shall not be adjusted for any such amounts.
Cost Value means (i) with respect to each item of Domestic Merchandise, the weighted average cost for the remaining items of the same UPC/SKU, as reflected on Merchant’s inventory item master cost file (the “Cost File”), which amount reflects invoice cost, plus any applicable printing costs for silk screen service, and royalties, but does not include freight or any additional vendor credits; and (ii) with respect to Overseas Merchandise, the cost as reflected in the Cost File, which amount reflects the weighted average cost for the remaining items of the same UPC/SKU plus inbound ocean freight, duties, storage and royalties and other costs directly associated with landing the product in the Distribution Centers. Items of Distribution Center Merchandise and On-Order Merchandise received in the Closing Stores on or prior to the date that is ( )days after the Sale Commencement Date (excluding the Sale Commencement Date for purposes of such calculation) (the “Interim Receipt Deadline”), but before the Store Receipt Deadline, will be included in Merchandise at the applicable Cost Value for Domestic Merchandise or Overseas Merchandise, as applicable (the “Applicable Cost Value”), for each such item; provided, however, that items of Distribution Center Merchandise, Transferred Goods and/or On-Order Merchandise received at the Closing Stores after the Interim Receipt Deadline but prior to the Store Receipt Deadline shall be included in Merchandise at the Applicable Cost Value for each such item multiplied by the inverse of the prevailing discount on similar items of Merchandise as of the date of receipt in the Closing Stores; provided further, that items of Distribution Center Merchandise, Transferred Goods and/or On-Order Merchandise received in the Closing Stores after the Store Receipt Deadline shall not constitute Merchandise, shall be excluded from Merchandise, and shall, at Merchant’s option either be sold by Agent as Merchant Consignment Goods pursuant to Section 5.4 hereof, or excluded from the Sale and removed by Merchant from the Closing Stores. The Cost File does not account for any advertising co-op allowances or discounts associated with expedited payment terms offered by any vendor, and, further, the Applicable Cost Value of any item of Merchandise shall not be adjusted for any such amounts.
Cost Value means, in respect of a Non-New Zealand Portfolio Security, the acquisition cost of that Non-New Zealand Portfolio Security (including capitalised acquisition costs);13 [Clause 1.1 of the Infratil Ventures Management Agreement:
Cost Value means with respect to each item of Merchandise in a SKU, the lower of (i) the SKU-level unit cost for such item of Merchandise as reflected in the File and (ii) the Retail Price; provided, however, that notwithstanding the foregoing, with respect to each item of Defective Merchandise for which the parties are able to agree upon a “Cost Value”, the “Cost Value” shall be such agreed upon amount.
Cost Value means the invoice cost paid by the applicable Restricted Party to the manufacturer or supplier of Eligible Inventory, net of Taxes, less any deposits received by a Restricted Party from any purchaser of such Eligible Inventory (for greater certainty, not including deposits received with respect to work in process inventory) and less any rebates from the manufacturer or supplier.