... 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 ... 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 ... against an-otherć What is today’s rate or the cur-rent rate for the dollar?˽ to calculatecosts on a fixed exchange rate to cal-culate costs on an exchange rate whichdoes not change4. an amount,...