Hi dsv,
Here are your answers :
Historical cost - It describes the original cost of an asset at the time of purchase or payment as opposed to its market value (saleable value, replacement value or value in present or alternative use).
Opportunity costs - It is the cost of something in terms of an opportunity foregone (and the benefits that could be received from that opportunity), or the most valuable foregone alternative.
For ex. - If you've opened a hotel in a building that you own , then opportunity cost is that which you might have got if you would have opened a school or a hostel
Replacement costs - The amount it would cost to replace an asset at current prices. The current cost of producing a similar building or piece of equipment equal in utility and quality to the building or equipment already existing.
hope you got them...
dips