- 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.
Auditor's dictionary. 2014.
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
cost — The opposite of revenue. An expense that reflects the price of purchasing goods, services and financial instruments. A cash cost means that cash is given up today to the purchase. Also, the purchase price of an investment, which is compared to… … Financial and business terms
Holding gains — ( losses ) are generally defined as increases ( decreases ) in the replacement costs of the assets held during a given period. Fact|date=February 2007 Holding gains and losses accrue to the owners of assets and liabilities purely as a result of… … Wikipedia
Cost price — In retail systems, the cost price represents the specific value that represents unit price purchased. This value is used as a key factor in determining profitability and in some stock market theories it is used in establishing the value of stock… … Wikipedia
Cost of carry — This article is about the financial term. For the marketing term, see Carrying cost. The cost of carry is the cost of carrying or holding a position. If long, the cost of carry is the cost of interest paid on a margin account. Conversely, if… … Wikipedia
cost of carry — (or carry) For physical commodities such as grains and metals, the cost of storage space, insurance, and finance charges incurred by holding a physical commodity. In interest rate futures markets, it refers to the differential between the yield… … Financial and business terms
Cost curve — In economics, a cost curve is a graph of the costs of production as a function of total quantity produced. In a free market economy, productively efficient firms use these curves to find the optimal point of production (minimising cost), and… … Wikipedia
Holding Costs — The associated price of storing inventory or assets that remain unsold. Holding costs are a major component of supply chain management, since businesses must determine how much of a product to keep in stock. This represents an opportunity cost,… … Investment dictionary
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