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 the applicable account 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 accounts without deduction of related provisions for accrued depreciation, amortization, or for other purposes.
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 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: (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.
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 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)