Salary Outlook. Hygienists make comfortable salaries, especially considering that more than half of them work part time. In 2013, their median salary was $71,110. The best-paid earned about $96,690, and the bottom 10 percent earned $47,880.Many of the top-paid hygienists work in dental offices, but ambulatory health care services also pay well.n 2013, their median salary was $71,110. The best-paid earned about $96,690, and the bottom 10 percent earned $47,880. Many of the top-paid hygienists work in dental offices, but ambulatory health care services also pay well.
Historical Cost. Definition. Historical Cost is the original cost incurred in the past to acquire an asset. Historical Cost Convention requires assets to be recognized at their historical cost. Explanation. Assets need to be assigned some value in the accounting books.
Using FIFO, you calculate the cost of goods sold expense as follows: In short, you use the first three units to calculate cost of goods sold expense. The cost of the ending inventory asset, then, is $106, which is the cost of the most recent acquisition.The $412 total cost of the four units is divided between $306 cost of goods sold expense for the three units sold and the $106 cost of the one unit in ending inventory.The total cost has been accounted for; nothing has fallen between the cracks.he $412 total cost of the four units is divided between $306 cost of goods sold expense for the three units sold and the $106 cost of the one unit in ending inventory. The total cost has been accounted for; nothing has fallen between the cracks.