أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
Cost or revalued amonut.
fixed assets are presented on the book value of an asset after deducting depreciation if any
It recorded on books by Historical value , But represented in balance sheet subtracted from the related accumulated depreciation
Historical cost .Cost of bringing the assets to the present state and conditions.