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When prices are rising, the money outlay required today to buy a new machine identical to an old one will exceed the amount originally paid for the old machine. The cost of buying the new identical asset today is called:

AHistorical cost
BImplicit cost
COpportunity cost
DReplacement cost
Answer & Solution
Correct answer: D. Replacement cost
1. Historical cost is what was actually paid in the past to acquire the asset. 2. Replacement cost is the money expenditure needed now to replace that asset. 3. Rising prices make replacement cost higher than historical cost, which matches the cost of buying it today. 4. Opportunity cost (C) and implicit cost (B) concern foregone alternatives, not the current purchase outlay. Hence replacement cost. _Source: ICAI BoS CA Foundation Paper 4 Business Economics, Ch 3 Unit II "Theory of Cost", p.2_
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