... 4 500 4 500Current cost reserve account 2 045 1 170 ––––––– –––––––6 545 5 670 Original loan 4 500 4 500Additional loan 295 4 79 5 1 170 5 670 –––––– ––––––– –––––– –––––––£11 340 £11 340––––––– ... Example 21.3.18Op. cit., Para. 7. 25.19Op. cit., Para. 7. 44.Chapter 20 · Current cost acounting 6 57 concept, which may be ‘operating capital maintenance’ or financial capital maintenance’.We ... Chambers, Accounting, Evaluation and Economic Behaviour, Prentice-Hall, Englewood Cliffs, N.J., 1966;R.J. Chambers, ‘Second Thoughts on Continuously Contemporary Accounting , Abacus, September 1 970 ;...