Example sentences of "[noun pl] are [verb] at [art] low " in BNC.
Next page| No | Sentence |
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| 1 | The investments are reported at the lower of cost and net current value , the latter based on the enterprises ' most recent accounts . |
| 2 | 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 . |
| 3 | Would this lead to the principle of differentiation being accepted but used for different purposes , so that the goals of interest groups , rather than social welfare , dictate which commodities are taxed at a lower rate ? |
| 4 | Stocks are stated at the lower of cost and net realisable value . |
| 5 | Stocks are stated at the lower of cost and net realisable value . |
| 6 | Stocks are valued at the lower of cost and net realisable value . |
| 7 | Stocks are valued at the lower of cost and net realisable value . |
| 8 | Stocks are valued at the lower of cost and net realisable value . |
| 9 | 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 . |
| 10 | It is to avoid that boxy look that skirts are rounded at the lower edge , especially if the skirt is formed of panels . |
| 11 | The arrangement of goods should be such that heavy items and liquids are kept at the lowest levels to avoid unnecessary lifting and to reduce the effect of spillage or container fracture . |
| 12 | Investments held as current assets are stated at the lower of cost and market value . |
| 13 | Investments included in current assets are stated at the lower of cost and net realisable value . |
| 14 | Investments held as current assets are stated at the lower of cost and market value . |
| 15 | Because capital grants are fixed at a low proportion of costs , and with the emphasis on cheap loans , the responsibility to ensure that the planned project is viable is more squarely the farmer 's ( as it will now be in the UK ) . |
| 16 | In the French LFAs , subsidised loans are the more common incentive for capital developments ; capital grants are fixed at a lower level than in the UK and are related to the degree of handicap . |