Detailed Instructions: In this task, you are given Wikipedia articles on a range of topics, we ask you to write a question based on the content of the articles that can be answered in a binary manner i.e. True or False.
Q: Historical cost -- In accounting under the traditional historical cost paradigm, historical cost is the original nominal monetary value of an economic item. Historical cost is based on the stable measuring unit assumption. In some circumstances, assets and liabilities may be shown at their historical cost, as if there had been no change in value since the date of acquisition. The balance sheet value of the item may therefore differ from the real value.
A:
historical cost is always a relevant measure of an asset