valued at cost

USAGE SUMMARY

'valued at cost' is a correct and usable phrase in written English.
This phrase can be used in a variety of ways in a sentence, such as when describing an item's worth compared to its cost. For example, "This antique vase is valued at cost, so it's a great opportunity to get a bargain."

✓ Grammatically correct

News & Media

Science

Human-verified examples from authoritative sources

Exact Expressions

4 human-written examples

Public expenditures are valued at cost when measuring gross domestic product, yet arguably the quality of Greek public services, per dollar spent, is less than that of many wealthy countries.

The New York Times

Foreign direct investment has been climbing dramatically in the United States: last year it reached $329 billion, exceeding total American investment abroad for the first time since World War I (but be careful with these figures, since investments are valued at cost and this substantially understates the worth of older investments).

Harvard Business Review

Unreleased films were valued at cost, so they were no problem.

Forbes

Primary care investigations will be valued at cost; the Department of Health tariff will be used for A&E visits, out-patient visits and investigations, and inpatient stays; and the British National Formulary will be used to cost prescribed medication.

BMC Health Services Research

Human-verified similar examples from authoritative sources

Similar Expressions

56 human-written examples

Accountants usually prefer to value assets at market prices; the traditional German practice of valuing at cost often conceals hidden reserves worth more than they appear.

The Economist

Under the more conventional "FIFO" (First In, First Out) system, inventory is valued at the cost (purchase price) of the latest purchases.

Britannica

Cost valuation followed the economic (opportunity) costs approach (Gold et al. 1996; Drummond et al. 2005), whereby all resources are valued at the cost of their best alternative use.

Health Policy and Planning

"Free" services are counted, the study says; they're valued at the cost that firms pay for Internet ads.

The Washington Post

Assets are traditionally valued at historic cost (what they were bought for), but this makes little sense for financial instruments that swing wildly in value from day to day.

The Economist

Loans, and simple debt securities that are similar to loans, would be valued at their cost, provided banks can show they are being held for the long term as most banks will try to.

The Economist

They were valued at direct cost.

Insights into Imaging

Expert writing Tips

Best practice

When using "valued at cost", ensure you clarify the specific cost being referenced, such as purchase price, production cost, or replacement cost.

Common error

Avoid using "valued at cost" without considering depreciation or market fluctuations, especially for assets with a long lifespan. State clearly if the valuation does not account for these factors.

Linguistic Context

The phrase "valued at cost" functions as an adjectival modifier, describing how an asset, expenditure, or service is being assessed or recorded. It specifies that the valuation is based on the original cost rather than, for instance, market value or replacement cost, as illustrated in the Ludwig examples.

Expression frequency: Rare

Frequent in

News & Media

33%

Science

33%

Academia

16%

Less common in

Encyclopedias

8%

Formal & Business

8%

Reference

0%

Ludwig's WRAP-UP

In summary, the phrase "valued at cost" serves as an adjectival modifier indicating that something is assessed based on its original cost. Ludwig AI confirms that the phrase is grammatically correct and usable, though relatively rare in general usage. Predominantly found in contexts such as News & Media and Science, it maintains a professional or neutral register. When employing this phrase, clarity is key; specify the nature of the cost being referenced and consider factors like depreciation. For alternatives, consider options like "assessed at acquisition price" or "carried at historical cost" to convey similar meanings.

More alternative expressions

Phrases that express similar concepts, ordered by semantic similarity:

carried at historical cost

A more formal accounting term for valuing assets at their original purchase price.

accounted for at cost

Focuses on the accounting treatment of the asset, valuing it at its original cost.

assessed at acquisition price

Focuses on the price at which something was initially acquired, emphasizing the historical cost.

recorded at purchase price

Emphasizes the act of recording the asset's value at its original purchase price in accounting records.

calculated using original expenditure

Highlights the method of calculation, basing the value on the initial spending.

priced according to initial outlay

Emphasizes the pricing strategy related to the original investment.

estimated based on initial investment

Specifies that the estimation relies on the amount initially invested.

stated at original value

Highlights the declaration of the asset's value as it was when initially acquired.

worth the initial expenditure

Highlights the worth or value being equivalent to the original amount spent.

reflected at book value

Connects the valuation to the book value, which often reflects the original cost minus depreciation.

FAQs

How do you use "valued at cost" in a sentence?

You can use "valued at cost" to describe how an asset is recorded or assessed, for example: "The inventory was "valued at cost" to minimize tax implications."

What's the difference between "valued at cost" and "valued at market value"?

"Valued at cost" refers to the original purchase price, while "valued at market value" reflects the current price in the market. Market value provides a more up-to-date assessment, whereas cost offers a historical perspective.

Which is more conservative, valuing assets at cost or at market value?

Valuing assets "valued at cost" is generally more conservative because it does not inflate asset values based on market speculation. It reflects the actual amount spent.

What are some alternatives to the phrase "valued at cost"?

Alternatives include "carried at historical cost", "recorded at purchase price", or "assessed at acquisition price", depending on the context and level of formality.