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For exceptional accountant and accounting services in Malta, give our office a call at +356 2703 7012, email us at [email protected], or fill in our contact form. Looking for reliable accountant and accounting services in Malta? Trust our expertise at .A historical cost is a measure of value that's used in accounting. The value of an asset on the balance sheet is recorded at its original cost when it's acquired by the company. The historical cost method is used for fixed assets in the United States under generally accepted accounting principles(GAAP). See more