Inherent flaws in accounting earnings 3. The cost of accounting earnings is listed in historical cost. Due to the current accounting practice in the enterprise asset is measured at the historical cost in, with the cost nature is the historical cost has been derived from the law of the transfer, so as to determine the income is an important factor in the cost and the historical cost. 3. The cost of accounting earnings is listed in historical cost. Due to the current accounting practice in the enterprise asset is measured at the historical cost in, with the cost nature is the historical cost has been derived from the law of the transfer, so as to determine the income is an important factor in the cost and the historical cost. The British Glass entry features its three-year programme to facilitate collaboration between glass manufacturers and government to create a decarbonisation action plan – setting out the sectors’ priorities for energy efficiency and decarbonisation in areas such as research and development, technology implementation, energy infrastructure, recycling, skills and funding. In April of this year all ten of the UK’s large-scale glass manufacturers signed up to the voluntary action plan.