06 June 2016
As per AS 10 - Accounting for fixed assets, the historic cost includes purchase price including import duties , non-refundable taxes and all the cost directly incurred to bring the asset to its working condition.
If the replacement cost is only available, you can try to ascertain the original cost by referring to the books of accounts as to how the replacement cost was arrived at. The calculation can give some insight regarding the historical cost
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