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.
Most users of accounting data believe that accounting income is useful and that it constitutes a January 2007 â¢ ACCOUNTANTS TODAY 21 Historical Cost Versus Current Cost Accounting tion reflects the results of asset management decisions and the impact of the environment on the firm not reflected in transactions.