Sorry, you need to enable JavaScript to visit this website.

Title: Section 441.292 - Replacement cost

441.292 Replacement cost. (a) The cost of an acquired asset or asset part, capitalizable if the cost of its retired counterpart is removed from the asset account.

(b) The cost at current prices, in a particular locality or market area, of replacing an item or property or a group of assets.
 

Volume

VOLUME C (Title 10)

up