... which assetsare valued at the amount it would cost toreplace them, rather than at the originalcost. Also calledcurrent cost ac-counting. Compare historical costaccountingreplacement cost ... but are charging rates of between 60 and 71 per cent on loans’[Business in Africa]rateable value /retəb(ə)l vlju/noun a value of a property as a basis forcalculating local taxesrate of ... theregulations of the Department of Trade, with a trustee, a management company and a stock of units’ [Investors Chronicle]‘…fear of audit regulation, as much as financialpressures, is a major factor...