Weighted average cost means an inventory costing method under which an average unit cost is computed periodically by dividing the sum of the cost of beginning inventory plus the cost of acquisitions by the total number of units included in these two categories.
Weighted average cost means an in- ventory costing method under which an average unit cost is computed peri- odically by dividing the sum of the cost of beginning inventory plus the cost of acquisitions by the total number of units included in these two categories.(b) The following modifications of terms defined elsewhere in this chapter99 are applicable to this Standard: None.9904.411–40 Fundamental require- ment.
Weighted average cost of any Shares means (i) the weighted-average cost of all Shares owned by the New Valley Group and the BGL Group as of the date hereof, or acquired by the New Valley Group and the BGL Group hereafter prior to or at the time that the aggregate investment of the New Valley Group in Shares first exceeds the Target Investment (including in each case all brokerage fees and commissions incurred in the acquisition of such Shares and including an amount equivalent to simple interest on the cost of any Shares at the rate of 8-1/2% per annum from the date of payment for such Shares, but excluding any other interest, fees, premiums and other costs of any loans or borrowings incurred or maintained to acquire or carry such Shares), calculated in accordance with generally accepted accounting principles, reduced by (ii) the sum of (A) the amount of any cash dividends or distributions received in respect of such Shares and the Market Value (as of the date received) of any Other Securities received in respect of such Shares by way of any dividend or distribution, plus (B) an amount equivalent to simple interest on such amount and such Market Value at the rate of 8-1/2% per annum from such date received; provided, however, that any exchange of Shares for Other Securities or reclassification of Shares into Other Securities shall be treated for purposes of calculating the Weighted-Average Cost of the remaining Shares as a sale of the Shares so exchanged or reclassified at a price equal to their Weighted-Average Cost.
Examples of Weighted average cost in a sentence
Weighted average cost is used to determine the cost of ordinarily interchangeable items.
Weighted average cost basis includes RMBS principal and interest securities only.
Determination of Weighted average cost of capital (WACC) and Marginal cost of capital.
Weighted average cost is determined for the period of reference for each inventory code.
Weighted average cost includes any additional costs (such as sea freight, customers charges, insurance and lay or demurrage days in the purchase of fuel).
More Definitions of Weighted average cost
Weighted average cost means, for any Interest Period, the sum of (i) the amounts paid or payable by the Purchaser as interest or otherwise (by means of interest rate hedgxx xx otherwise) in respect of the Commercial Paper Notes (ii) the commissions of placement agents and dealers in respect of such Commercial Paper Notes, and (iii) other borrowings by the Purchaser (other than under any Liquidity Agreement), including to fund small or odd dollar amounts that are not easily accommodated in the commercial paper market.
Weighted average cost means, for each Collateral Obligation, the quotient of (a) the purchase price in dollars of such Collateral Obligation divided by (b) the par amount in dollars of such Collateral Obligation.
Weighted average cost means the method which values the stock in trade at the weighted average cost of similar items available for sale at the beginning of the period and purchased or produced during the period divided by the number of units available for sale to obtain a weighted average unit cost. The stock in trade at the end of the accounting period is then valued at this average unit cost.
Weighted average cost of any Other Securities received by the New Valley Group and the BGL Group means (i) in the case of any Other Securities received by way of any dividend or distribution, the Market Value of such Other Securities as of the date received, plus an amount equivalent to simple interest on such Market Value at the rate of 8-1/2% per annum from the date of receipt of such Other Securities, but excluding any other interest, fees, premiums and other costs of any loans or borrowings incurred or maintained to carry such Other Securities and (ii) in the case of any Other Securities received by the New Valley Group and the BGL Group by way of any exchange of Shares for Other Securities or reclassification of Shares into Other Securities, an amount equal to the Weighted-Average Cost of the Shares so exchanged or reclassified, plus an amount equivalent to simple interest on such amount at the rate of 8-1/2% per annum from the date of receipt of such Other Securities, but excluding any other interest, fees, premiums and other costs of any loans or borrowings incurred or maintained to carry such Other Securities; provided, however, that the Weighted-Average Cost of any Other Securities shall be reduced by the sum of (A) the amount of any cash dividends or distributions received by the New Valley Group and the BGL Group in respect of such Other Securities and the Market Value (as of the date received) of any securities or assets (other than cash) received by the New Valley Group and the BGL Group in respect of such Other Securities by way of any dividend or distribution plus (B) an amount equivalent to simple interest on the amount of such cash or the Market Value of such securities or other assets at the rate of 8-1/2% per annum from the date received.
Weighted average cost of any Shares means (i) the weighted-average cost of all Shares (including all brokerage fees and commissions incurred in the acquisition of such Shares and including an amount equivalent to simple interest on the cost of any Shares at the rate of 8 1/2% per annum from the date of payment for such Shares, but excluding any other interest, fees, premiums and other costs of any loans or borrowings incurred or maintained to acquire or carry such Shares), calculated in accordance with generally accepted accounting principles, reduced by (ii) the sum of (A) the amount of any cash dividends or distributions received in respect of such Shares and the Market Value (as of the date received) of any Other Securities received in respect of such Shares by way of any dividend or distribution, plus (B) an amount equivalent to simple interest on such amount and such Market Value at the rate of 8 1/2% per annum from such date received; provided, however, that any exchange of Shares into Other Securities shall be treated for purposes of calculating the Weighted-Average Cost of the remaining Shares as a sale of the Shares so exchanged or reclassified at a price equal to their Weighted-Average Cost.
Weighted average cost of any Other Securities means (i) in the case of any Other Securities received by way of any dividend or distribution, the Market Value of such Other Securities as of the date received, plus an amount equivalent to simple interest on such Market Value at the rate of 8 1/2% per annum from the date of receipt of such Other Securities, but excluding any other interest, fees, premiums and other costs of any loans or borrowings incurred or maintained to carry such Other Securities and (ii) in the case of any Other Securities received by the Companies by way of any exchange of Shares for Other Securities or reclassification of Shares into Other Securities, an amount equal to the Weighted-Average Cost of the Shares so exchanged or reclassified, plus an amount equivalent to simple interest on such amount at the rate of 8 1/2% per annum from the date of receipt of such Other Securities, but excluding any JEFFERIES & COMPANY, INC. December 28, 1995 other interest, fees, premiums and other costs of any loans or borrowings incurred or maintained to carry such Other Securities; provided, however, that the Weighted-Average Cost of any Other Securities shall be reduced by the sum of (A) the amount of any cash dividends or distributions received by the Companies in respect of such Other Securities and the Market Value (as of the date received) of any securities or assets (other than cash) received by the Companies in respect of such Other Securities by way of any dividend or distribution plus (B) an amount equivalent to simple interest on the amount of such cash or the Market Value of such securities or other assets at the rate of 8 1/2% per annum from the date received.
Weighted average cost means the weighted average Rack Price for the fuel in the ground at the applicable GPM Consignment Location as of the previous business day, as determined each morning.