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.
For example, ABC International buys a machine for $100,000, which it records in the Machinery fixed asset account. ABC estimates that the machine has a useful life of 10 years and will have no salvage value, so it charges $10,000 to depreciation expense per year for 10 years.he original cost of the asset is known as its gross cost, while the original cost of the asset, less the amount of accumulated depreciation and any impairment, is known as its net cost or carrying amount.