In this rule, cost refers to historical cost and market refers to the current replacement cost by purchase or production.
( ( In ( this rule ) ) ( , ( cost ( ( ( refers ( to ( historical ( cost ( and ( market refers ) ) ) ) ) ) ( to ( ( the ( current ( replacement cost ) ) ) ( by ( ( purchase or ) production ) ) ) ) ) . ) ) ) )
(ROOT (S (PP (IN In) (NP (DT this) (NN rule))) (, ,) (NP (NN cost)) (VP (VBZ refers) (PP (TO to) (NP (JJ historical) (NN cost) (CC and) (NN market) (NNS refers))) (PP (TO to) (NP (NP (DT the) (JJ current) (NN replacement) (NN cost)) (PP (IN by) (NP (NN purchase) (CC or) (NN production)))))) (. .)))
The future cost is used.
( ( The ( future cost ) ) ( ( is used ) . ) )
(ROOT (S (NP (DT The) (JJ future) (NN cost)) (VP (VBZ is) (VP (VBN used))) (. .)))