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. (aka “Book 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

• Any IO Fund Core Portfolio Securities so acquired (or reallocated) shall become VCF Portfolio Securities with the Cost Value thereof being the acquisition cost (including capitalised acquisition costs) or, as the case may be, the VCF Fair Market Value as at the date of becoming VCF Portfolio Securities.

• In this clause, "X" shall be the number of complete months that any VCF Portfolio Securities issued by a VCF Portfolio Entity that are included in the VCF Portfolio Value calculation that have a Cost Value higher than the aggregate of their VCF Fair Market Value as at such date plus all VCF Distributions in respect thereof have been held.

• The Cost Approach shall combine the estimated worth of the land (Cost Value) assigned to the Contract with the reproduction Cost Value of new improvements thereon less depreciation and obsolescence.

• If the Company so determines, the VCF Incentive Fees for that VCF Incentive Fee Period shall be recalculated and the provisions of clause 6.5 and clause 6.6 shall apply accordingly and the VCF Fair Market Values so adopted shall be deemed to be the Cost Value of such VCF Portfolio Securities and such VCF Review Date shall be deemed to be the date of acquisition when calculating the VCF Incentive Fees for the subsequent VCF Incentive Fee Period until adjusted in accordance with this clause.

• The Cost Value amount of the Premises to be used as the basis for adjustment of the Annual Facility Rent shall be determined by the Authority based on appraisal made by two (2) commercial real estate appraisers who are members of The Appraisal Institute, with the MAI designation.

More Definitions of Cost Value

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, in respect of a VCF Portfolio Security, the acquisition cost of that VCF Portfolio Security (including capitalised acquisition costs);]

Cost Value means, with respect to inventory (the “Inventory”) physically located at the Debtor’s retail stores set forth on Exhibit A attached hereto (the “Stores”) or the Debtors distribution center that is salable in the ordinary course, the cost previously represented to TWEC by Debtor in the cost file submitted by item, except for damaged, defective, display, or rental Inventory where TWEC shall mutually agree upon Cost Value. Prior to the date on which the transactions contemplated hereby are consummated (the “Closing Date”), a physical inventory (the “Physical Inventory”) shall be taken by an independent inventory service jointly designated by the Debtor and TWEC, and the costs of the Physical Inventory shall be paid equally by the Debtor and TWEC; provided, however, that in no event shall Debtor be required to pay in excess of $7,500 in respect of the Physical Inventory. If, in the course of taking the Physical Inventory, any items of Inventory are determined to be non-saleable, such items will be assigned no Cost Value for purposes of calculating the aggregate dollar value of the Inventory. In addition, to the extent that Debtor and TWEC are unable to agree on a Cost Value for damaged, defective, display, or rental Inventory, the Cost Value of such shall be zero. To the extent that the Debtor, with the prior Agreement of TWEC, receives additional Inventory on or before ten days after the Closing Date, such additional Inventory shall be valued in the same manner as the Inventory that was in the Debtor’s possession as of the Closing Date. In addition, TWEC shall post an irrevocable letter of credit in the face amount equal to $139,900.00. In the event that TWEC does not pay amounts due under a Lease as specified herein, Debtor shall be entitled to draw upon such letter of credit to satisfy Debtor’s obligations under such Lease. Upon payment by TWEC of all amounts due under the Leases as provided herein, Debtor shall cooperate with TWEC in order to terminate the letter of credit required to be posted under this paragraph.

Cost Value means the cost value of the Inventory at any time, determined by: (a) deducting from the Retail Book Inventory the included retail value of all consigned merchandise, and designated Special Items; (b) adjusting from retail value to cost as specified in Exhibit D; and (c) adding the cost value of the designated Special Items.

Cost Value means, with respect to each item of Transferred Inventory on the Closing Date, the average standard cost (determined by applicable merchant accounting unit for such item of Transferred Inventory as reflected in Seller’s master cost file as represented in the Seller’s financial stock ledger as of the Closing Date), which average standard cost is inclusive of freight and shipping charges.

Cost Value means the unit cost set forth in the following file, or any updated files: Current Inventory & Trends - 1.18. For purposes of clarity, the Base Fee together with the Incentive Fees may equal, but will not exceed, two percent (2%) of Gross Proceeds of Merchandise.

Cost Value means, with respect to each item of Merchandise, other than the Additional Agent Merchandise, the lower of (i)(x) the lower of the Merchant’s actual cost of such item and (y) the cost of such item as reflected in the SKU for such item of Merchandise as reflected on (1) Merchant’s inventory cost file attributable to the Merchandise (other than the Direct Business Merchandise) identified on Exhibit 5.3(a)(1) to the Agency Agreement; and (2) Merchant’s inventory cost file attributable to the Direct Business Merchandise identified on Exhibit 5.3(a)(2); to the Agency Agreement and (ii) the Retail Price.