<Li> Historical cost accounts do not record gains until they are realized </Li> <Li> Historical cost accounts are still used in most accounting systems </Li> <Ul> <Li> Historical cost accounts give no indication of current values of the assets of a business </Li> <Li> Historical cost accounts do not record the opportunity costs of the use of older assets, particularly property which may be recorded at a value based on costs incurred many years ago </Li> <Li> Historical cost accounts do not report / account the loss of real value of nominal monetary items as a result of inflation or the gain in real value in nominal monetary items during deflation . </Li> </Ul> <Li> Historical cost accounts give no indication of current values of the assets of a business </Li>

What is a reason that a company would depart from the historical cost principle