- holding cost
- The *cost of storing items of inventory Holding costs typically include (i) *warehouse expenses, (ii) insurance costs, (iii) *shrinkage, and (iv) obsolescence.
Auditor's dictionary. 2014.
holding cost
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holding cost — ➔ cost1 * * * holding cost UK US noun [C] ► ACCOUNTING the cost of storing goods or owning assets: »The most obvious holding costs include rent … Financial and business terms
Holding cost — In business management, holding cost is money spent to keep and maintain a stock of goods in storage. The most obvious holding costs include rent for the required space; equipment, materials, and labor to operate the space; insurance; security;… … Wikipedia
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holding gain — A gain that results from the length of time an asset has been held rather than its use in the operations of a business. A holding gain is realized when the asset is sold but remains unrealized when the asset is still held. See also: current cost… … Accounting dictionary
