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TeachMeFinance.com - explain Original cost Original cost The term 'Original cost' as it applies to the area of energy can be defined as ' The initial amount of money spent to acquire an asset. It is equal to the price paid, or present value ofthe liability incurred, or fair value of stock issued, plus normal incidental costs necessary to put the asset into its initial use'. Previous 5 Terms: Orientation Exercise (Seminar) Orifice oriform ORIG origin Next 5 Terms: Original equipment manufacturer (OEM) Original equipment manufacturer vehicle Original ground (surface) Original Medicare Plan origination fee About the author Mark McCracken Author: Mark McCracken is a corporate trainer and author living in Higashi Osaka, Japan. He is the author of thousands of online articles as well as the Business English textbook, "25 Business Skills in English". Copyright © 2005-2011 by Mark McCracken, All Rights Reserved. TeachMeFinance.com is an informational website, and should not be used as a substitute for professional medical, legal or financial advice. Information presented at TeachMeFinance.com is provided on an "AS-IS" basis. Please read the disclaimer for details.