"historical cost" meaning in English

{
  "forms": [
    {
      "form": "historical costs",
      "tags": [
        "plural"
      ]
    }
  ],
  "head_templates": [
    {
      "args": {},
      "expansion": "historical cost (plural historical costs)",
      "name": "en-noun"
    }
  ],
  "lang": "English",
  "lang_code": "en",
  "pos": "noun",
  "senses": [
    {
      "categories": [
        {
          "kind": "other",
          "name": "English entries with incorrect language header",
          "parents": [
            "Entries with incorrect language header",
            "Entry maintenance"
          ],
          "source": "w"
        },
        {
          "kind": "other",
          "name": "Entries with translation boxes",
          "parents": [],
          "source": "w"
        },
        {
          "kind": "other",
          "name": "Pages with 1 entry",
          "parents": [],
          "source": "w"
        },
        {
          "kind": "other",
          "name": "Pages with entries",
          "parents": [],
          "source": "w"
        },
        {
          "kind": "other",
          "name": "Terms with Finnish translations",
          "parents": [],
          "source": "w"
        },
        {
          "kind": "other",
          "name": "Terms with French translations",
          "parents": [],
          "source": "w"
        },
        {
          "kind": "other",
          "name": "Terms with Mandarin translations",
          "parents": [],
          "source": "w"
        },
        {
          "kind": "topical",
          "langcode": "en",
          "name": "Accounting",
          "orig": "en:Accounting",
          "parents": [
            "Finance",
            "Business",
            "Economics",
            "Society",
            "Social sciences",
            "All topics",
            "Sciences",
            "Fundamental"
          ],
          "source": "w"
        }
      ],
      "examples": [
        {
          "text": "Coordinate term: fair value"
        }
      ],
      "glosses": [
        "The original nominal monetary value of an economic item; the value at which an item was acquired by a company and was entered in its books."
      ],
      "id": "en-historical_cost-en-noun-3V9kVE9e",
      "links": [
        [
          "accounting",
          "accounting#Noun"
        ]
      ],
      "raw_glosses": [
        "(accounting) The original nominal monetary value of an economic item; the value at which an item was acquired by a company and was entered in its books."
      ],
      "synonyms": [
        {
          "word": "acquisition cost"
        }
      ],
      "topics": [
        "accounting",
        "business",
        "finance"
      ],
      "translations": [
        {
          "code": "cmn",
          "lang": "Chinese Mandarin",
          "sense": "original value",
          "word": "原始成本"
        },
        {
          "code": "fi",
          "lang": "Finnish",
          "sense": "original value",
          "word": "alkuperäinen hankintameno"
        },
        {
          "code": "fr",
          "lang": "French",
          "sense": "original value",
          "tags": [
            "masculine"
          ],
          "word": "coût historique"
        },
        {
          "code": "fr",
          "lang": "French",
          "sense": "original value",
          "tags": [
            "masculine"
          ],
          "word": "coût d’acquisition"
        },
        {
          "code": "fr",
          "lang": "French",
          "sense": "original value",
          "tags": [
            "feminine"
          ],
          "word": "valeur d’acquisition"
        }
      ],
      "wikipedia": [
        "historical cost"
      ]
    }
  ],
  "word": "historical cost"
}

{
  "forms": [
    {
      "form": "historical costs",
      "tags": [
        "plural"
      ]
    }
  ],
  "head_templates": [
    {
      "args": {},
      "expansion": "historical cost (plural historical costs)",
      "name": "en-noun"
    }
  ],
  "lang": "English",
  "lang_code": "en",
  "pos": "noun",
  "senses": [
    {
      "categories": [
        "English countable nouns",
        "English entries with incorrect language header",
        "English lemmas",
        "English multiword terms",
        "English nouns",
        "Entries with translation boxes",
        "Pages with 1 entry",
        "Pages with entries",
        "Terms with Finnish translations",
        "Terms with French translations",
        "Terms with Mandarin translations",
        "en:Accounting"
      ],
      "examples": [
        {
          "text": "Coordinate term: fair value"
        }
      ],
      "glosses": [
        "The original nominal monetary value of an economic item; the value at which an item was acquired by a company and was entered in its books."
      ],
      "links": [
        [
          "accounting",
          "accounting#Noun"
        ]
      ],
      "raw_glosses": [
        "(accounting) The original nominal monetary value of an economic item; the value at which an item was acquired by a company and was entered in its books."
      ],
      "synonyms": [
        {
          "word": "acquisition cost"
        }
      ],
      "topics": [
        "accounting",
        "business",
        "finance"
      ],
      "wikipedia": [
        "historical cost"
      ]
    }
  ],
  "translations": [
    {
      "code": "cmn",
      "lang": "Chinese Mandarin",
      "sense": "original value",
      "word": "原始成本"
    },
    {
      "code": "fi",
      "lang": "Finnish",
      "sense": "original value",
      "word": "alkuperäinen hankintameno"
    },
    {
      "code": "fr",
      "lang": "French",
      "sense": "original value",
      "tags": [
        "masculine"
      ],
      "word": "coût historique"
    },
    {
      "code": "fr",
      "lang": "French",
      "sense": "original value",
      "tags": [
        "masculine"
      ],
      "word": "coût d’acquisition"
    },
    {
      "code": "fr",
      "lang": "French",
      "sense": "original value",
      "tags": [
        "feminine"
      ],
      "word": "valeur d’acquisition"
    }
  ],
  "word": "historical cost"
}