CURRENT COST is the cost which would be incurred for replacement of an asset.
MONETARY ASSETS are measured at their collectible amounts, while nonmonetary assets are measured at historical costs.
DELTA, in securities trading, is the relationship between an option price and the underlying futures contract or stock price. In general usage, it is the difference between two empirical data points, e.g. the delta between 4 and 6 is 2.
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