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current-cost accounting

noun
  1. a method of accounting that values assets at their current replacement cost rather than their original costCompare historical-cost accounting
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Collins English Dictionary - Complete & Unabridged 2012 Digital Edition © William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins Publishers 1998, 2000, 2003, 2005, 2006, 2007, 2009, 2012