1.   In the current cost version, capital is measured in terms of its current value, which in many cases is its replacement cost.

2.   Stocks are also most often shown at their replacement cost.

3.   This highly detailed yacht has been maintained to perfection and is for sale at less than half her replacement cost.

4.   In addition security and replacement costs restricted operations and new investment.

5.   Should they be recorded at the original historical cost, or should they be recorded at the current replacement cost?

6.   This is the balance sheet in which both inventories and long-term assets are valued at current replacement cost.

7.   In times of inflation the replacement cost of an asset may be much greater than its original cost.