[Verse 1] Two accountants stare at factory machines One records the purchase price pristine Historical cost stays frozen in time While depreciation carves its decline The other dreams of current market worth Revaluing treasures since their birth [Chorus] Cost or fair, which path to take? Historical truth or current stake? Cost stays steady, ratios predictable Revaluation makes assets flexible Remember this accounting choice Balance sheets will change their voice [Verse 2] Cost model keeps it simple and clean Original price minus wear unseen Accumulated depreciation grows While carrying value steadily flows No surprises, no volatile swings Just methodical accounting things [Chorus] Cost or fair, which path to take? Historical truth or current stake? Cost stays steady, ratios predictable Revaluation makes assets flexible Remember this accounting choice Balance sheets will change their voice [Verse 3] Revaluation brings the market in Fair value lifts what time wore thin Surplus bypasses the income dance Straight to equity's second chance But when assets fall below their cost Through profit-loss that decline is tossed [Bridge] Debt-to-equity shrinks when values climb Return on assets shifts through time Cost model's ratios stay more stable Revaluation's less comparable Choose your method, stick with it long Consistency keeps the numbers strong [Chorus] Cost or fair, which path to take? Historical truth or current stake? Cost stays steady, ratios predictable Revaluation makes assets flexible Remember this accounting choice Balance sheets will change their voice [Outro] Two models, one decision to make Watch how your financial ratios shake
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