You fill up your mug, jump in your car and head onto the dreaded commute of the day. Once you get to work chaos and more chaos surround you. Those half-an-hour breaks really don't cut it anymore. By the time you get home late into the evening you really don't have much time for anything but eating and sleeping which seems to keep adding to your waistline like your boss adds to your in box.

The historical cost principle stipulates that the price actually paid for assets and operating expenses must be brought into account in the accounting process. The price of an item is the amount asked or paid for it.