Real Costs & Accounting Costs A company of electronic equipments has stock of components for equipment that is not more in use. In the accounting, these components are recorded by the historic value, but the true value is close of zero. Exceptionally a buyer appears [collector of antiquities], in this case the company can sell a piece for antiquity price; but this is not operational activity. If a company buys components in auction for the price below the market; in the accounting these compone.