how do you get a non profit tax id number 3. The cost of accounting earnings is listed in historical cost. Due to the current accounting practice in the enterprise asset is measured at the historical cost in, with the cost nature is the historical cost has been derived from the law of the transfer, so as to determine the income is an important factor in the cost and the historical cost. Investment in securities is conducive to adjusting capital investment and improving the efficiency of capital use, thus guiding the rational flow of resources and realizing optimal allocation of resources. Announced on the UK economy in the international monetary fund annual health check results, published in the Treasury's speech, ms lagarde hit back at the recession after the referendum criticism at the upcoming future fund.