replacement cost
The cost of a substitute asset that is equivalent to an asset currently held. • The new asset has the same utility but may or may not be identical to the one replaced.
replacement cost
重置成本
重置成本 英语：replacement cost 法语：coût de remplacement 德语：Wiederbeschaffungspreis 意大利语：costo di rimpiazzo, costo di sostituzione 西班牙语：coste de sustitución