Text: (Kohler's Dictionary for Accountants) TOTAL COST METHOD - An accounting method that includes the actual acquisition cost of each item held plus the costs of any additions, improvements, alterations, rehabilitations, or replacements that extend the useful life of an asset.
Entailment: The total cost method includes the actual acquisition cost of each time, plus things like additions or improvements.
Contradiction: The total cost method includes the actual acquisition cost of each time, minus things like additions or improvements.