11. From this year on, CSM will change to historical cost accounting from a replacement cost basis. 12. But accounting rules allowed the mortgage loans and bonds to be reported at their historical cost . 13. The Dutch legislation offers a choice between valuation at historical cost or valuation at replacement cost. 14. On a historical cost basis, net profit would have risen 6.1 percent to 186.5 million guilders. 15. They contend that the fees should include the historical costs of running the network over the years. 16. They want a rate structure that includes the historical costs of running the network over the years. 17. The rate of profit would be overestimated using lower historical cost for computing the value of capital invested. 18. British Gas Plc reported a second-quarter historical cost loss because of higher costs for financing and improving infrastructure. 19. Under current law, agencies are paid based on each agency's historical costs , plus some adjustment for geographic differences. 20. The federal government paid for the losses that were hidden in the balance sheet under the historical cost label,
