non profit organizations new york 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. In just three days, the yield on the 30-year Treasury bond jumped 16 basis points, the biggest gain since December 2008. The two-year - 30-year spread widened at the fastest rate since last year's U.S. election. This week the yield curve flattens out. Is it a short adjustment or a bear market start?