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.
DEFINITION of 'Historical Cost'. A measure of value used in accounting in which the price of an asset on the balance sheet is based on its nominal or original cost when acquired by the company. The historical-cost method is used for assets in the U.S. under generally accepted accounting principals (GAAP).Next Up. measure of value used in accounting in which the price of an asset on the balance sheet is based on its nominal or original cost when acquired by the company. The historical-cost method is used for assets in the U.S. under generally accepted accounting principals (GAAP). Next Up.