Accountancy Features accounting and finance-related resources including articles, news, reference library, discussion boards, events, newsletters, weekly polls. For both professionals and students. 
Historical cost
Assets. stock. raw materials etc. can be valued at what they originally cost (which is what the term ´historical cost´ means) or what they would cost to replace at today´s prices.
Head-end Business
Property transportation in the form of mail, express, baggage, milk, etc., directly behind the locomotive of a passenger train.
