Example sentences of "[vb pp] at [art] [adj -er] [prep] " in BNC.
Next page| No | Sentence |
|---|---|
| 1 | The investments are reported at the lower of cost and net current value , the latter based on the enterprises ' most recent accounts . |
| 2 | It requires that such transfers should be made at the lower of cost and net realisable value at the date of transfer . |
| 3 | Current asset investments are valued at the lower of cost and net realisable value , although for transferable securities held as current assets the higher of cost and market value may be adopted . |
| 4 | Stocks are valued at the lower of cost and net realisable value . |
| 5 | Stocks are valued at the lower of cost and net realisable value . |
| 6 | Stocks are valued at the lower of cost and net realisable value . |
| 7 | In order to conform with SSAP9 , companies must include a note in their accounts to the effect that : ’ Stocks are valued at the lower of cost or net realisable value . |
| 8 | In order to conform with SSAP9 , most companies include a note in their annual accounts to the effect that : ’ The individual parcels of freehold land held for development are valued at the lower of cost or estimated net realisable value . |
| 9 | Alternatively an even briefer statement is sometimes included , such as : ’ Stocks and land , including development costs and construction thereon , are valued at the lower of cost and net realisable value . ’ |
| 10 | Stocks held by the UK Group Companies are to be valued at the lower of cost ( including all relevant overhead expenditure and external sub-contractor costs of processing stock ) and net realisable value [ excluding freight costs ] after making due allowance for obsolete items , slow moving items , unusable items , unsaleable items and nonstandard items . |
| 11 | Stocks held by the UK Group Companies are to be valued at the lower of cost ( calculated as direct materials and labour and an appropriate allocation of manufacturing overhead ) and net realisable value [ excluding freight costs and disposal costs ] . |
| 12 | Other precious metal stocks owned by the group , which are unhedged , are valued at the lower of cost and net realisable value . |
| 13 | These are valued at the lower of cost , including attributable overheads , and net realisable value . |
| 14 | Stocks and work in progress are valued at the lower of cost , including appropriate manufacturing overheads , and net realisable value . |
| 15 | The properties were previously shown at the lower of cost and net realisable value , as required by the Companies Act . |
| 16 | In a simple constant frequency system , however , the clock must be set at the lower of the two rates to ensure reliable starting and stopping . |
| 17 | Investments held as current assets are stated at the lower of cost and market value . |
| 18 | In the financial accounts , of course , land will usually be stated at the lower of cost or net realisable value . |
| 19 | Stocks are stated at the lower of cost and net realisable value . |
| 20 | Investments included in current assets are stated at the lower of cost and net realisable value . |
| 21 | Stocks are stated at the lower of cost and net realisable value . |
| 22 | Investments held as current assets are stated at the lower of cost and market value . |