HISTORICAL COST - Initially, the amount of cash (or its equivalent) paid to acquire an asset; subsequent to acquisition, the historical amount may be adjusted for amortization.
Historical adjustment is a benefit that helps when acquiring assets. 
mnli hypothesis: Historical adjustment is a benefit that helps when acquiring assets.  premise: HISTORICAL COST - Initially, the amount of cash (or its equivalent) paid to acquire an asset; subsequent to acquisition, the historical amount may be adjusted for amortization.