ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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DEPRECIATED HISTORICAL COST Definition
DEPRECIATED HISTORICAL COST (DHC) is he method of valuation of certain assets at the actual cost of their acquisition and subsequent enhancement less a reduction for depreciation to date.
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STATUTORY is relating to or created by statutes.
COGAS is Cost Of Goods Available for Sale. See COST OF GOODS SOLD.