profit and loss statement for small business Canning's view 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. 3. The inseparability of shares, that is, shares are the most basic unit of the company's capital, and each share must not be divided; In New York, the U.S. energy information administration (EIA) released data showing U.S. crude inventories fell by 649.5 million barrels a day in the week ended Dec. 15, beating expectations. Gasoline stocks rose by 12.37 million barrels, but the increase was less than expected.