book cost definition

book cost means the total amount paid to purchase a security, including any transaction charges related to the purchase, adjusted for reinvested distributions, returns of capital and corporate reorganizations;
book cost means the amount at which property is recorded in these accounts without deduction of related provisions for accrued depreciation, amortization, or for other purposes.
book cost means the amount at which property is recorded in the applicable account without deduction of related provisions for accrued depreciation, amortization, or for other purposes.

Examples of book cost in a sentence

  • Wash Sale Tax Gross Outstanding at Unrealized 9/30/2005 Book Cost Tax Cost Appreciation ---------------- ----------------- --------------- ------------- UltraShort Municipal .............

  • The Insured shall not change its current methodology or practices with respect to its LeMans system as it relates to the determination of Initial Adjusted Capitalized Cost, Amortized Value, Book Cost or depreciation.

  • Accumulated Net Book Cost amortization value December 31, 2003 Technology rights to filament winding $ 2,057,500 $ 521,233 $ 1,536,267 August 31, 2003 Technology rights to filament winding $ 2,057,500 $ 411,500 $ 1,646,000 In January 2003, the Company completed a transaction with Canzeal Enterprises Ltd.

  • CAPITAL ASSETS 2002 Accumulated Depreciation, Net Depletion and Book Cost Amortization Value $ 2,421 $ 1,021 $ 1,400 Included in capital assets is interest capitalized during 2002 of nil (2001 – $1-million; 2000 – $20-million).

  • Accumulated Net Book Net Book Cost Amortization Value Value Building $ 3,853,127 $ 172,729 $ 3,680,398 $ 1,597,625 Construction in progress 310,776 - 310,776 4,435,561 Machinery and equipment 5,605,992 472,900 5,133,092 2,316,359 Motor vehicle 119,147 22,732 96,415 37,558 Office equipment and furniture 89,657 26,491 63,166 45,181 Leasehold improvement 19,899 18,240 1,659 6,632 Total Fixed Assets $ 9,998,598 $ 713,092 $ 9,285,506 $ 8,438,916 6SPUR VENTURES INC.


More Definitions of book cost

book cost means the total amount paid for a security, including any transaction charge related to purchasing the security, adjusted for reinvested distributions, returns of capital, and corporate reorganizations;
book cost means the amount at which assets are recorded in the ac- counts without deduction of related provisions for accrued depreciation, amortization, or for other purposes.
book cost means the amount at which property is recorded in these ac- counts without deduction of related provisions for accrued depreciation, de- pletion, amortization, or for other pur- poses.
book cost means the amount at which assets are recorded in the ac- counts without deduction of related provisions for accrued depreciation, amortization, or for other purposes. 18 CFR Ch. I (4–1–20 Edition)
book cost means the amount at which a retirement unit is included in a plant account, including all components of labor and installation costs without deduction of related provisions for accrued depreciation. This cost should be determined from the utility’s records and if this cannot be done, it should be estimated.
book cost means the amount at which property is recorded in these accounts without deduction of related reserves or other accounts. As applied to utility plant, “book cost” means the amount at which property is included in Account 100-6 or in Accounts 100-1 to 100-4.
book cost means: (i) In the case of a long security position, the total amount paid for the security, including any transaction charges related to the purchase, adjusted for reinvested distributions, returns of capital and corporate actions; or (ii) In the case of a short security position, the total amount received for the security, net of any transaction charges related to the sale, adjusted for any distributions (other than dividends), returns of capital and corporate actions.