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.
Assets. With regards to assets, revenue expenditures are those that simply maintain an asset for regular use in company operations. For example, maintenance and repairs are expenses that show immediately on the income statement. Even if you hire someone to do an extensive repair, the cost is considered an expense.ecause of the purpose, size and cost of capital expenditures, you do not record them on the income statement as an expense. Instead, you record them on the balance sheet as an asset with any offsetting liability -- for example, the loan used to acquire the asset.