Long-term liabilities are measured in accordance with historical cost principle.

长期负债按照历史成本原则计量。

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Employment arrangements for secondees from Party B shall be made in accordance with Contract for Cost Reimbursement for Alcoa Secondees and Service Providers.

乙方调派人员的聘用应根据美铝调派人员和服务提供人员费用补偿合同予以安排。

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It is mutually agreed by that these parts shall be manufactured by the Buyer at his own cost strictly in accordance with design provided by the Seller.

双方同意，这些构件由买方严格按照卖方提供的设计图纸自费制作。

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The Plaza Group claims in bankruptcy filings that it was undone by recent accounting rules that force private equity partnerships to write down the value of their investments in accordance with market valuations, as opposed to holding them at cost.

FORBES: Private Equity