Русско-англо-русский юридический словарь

if you sell something at cost, you sell it for the same amount that you spent when you made it or bought it (Macmillan Dictionary)

Long-lived assets are acquired at cost, amortized as they are used in the operation of a business, and eventually disposed of. The disposal can take one of three forms: retirement, sale, or trade-in. (Financial Accounting: In an Economic Context by Jamie Pratt)