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 historical cost is used in the rule.
( ( The ( historical cost ) ) ( ( is ( used ( in ( the rule ) ) ) ) . ) )
(ROOT (S (NP (DT The) (JJ historical) (NN cost)) (VP (VBZ is) (VP (VBN used) (PP (IN in) (NP (DT the) (NN rule))))) (. .)))