(finance, economics) The cost of the marginal unit of capital that a firm could raise.

Alternative spelling of cost-benefit analysis

(finance, economics) A methodology to help appraise or assess the case for a project or proposal, by estimating the net cost or benefit of the project of proposal. / Any comparison of costs and benefits.

The phenomenon where somebody justifies an increased investment of money or other resources based on the cumulative prior investment (the sunk costs), despite new evidence suggesting that the cost of continuing now outweighs the expected benefit.

(Incoterm) Goods, transportation to the port of destination, and marine insurance (as paid for by a seller).

(law) An award granted by a court in a legal proceeding to one party requiring another party to pay an amount of the first party's legal costs, excluding lawyer fees.

(travel) an airline selling very cheap tickets but which does not provide (or charges for) typical services like meals or the carriage of baggage.

(accounting) The expense of acquiring the inventory that is sold during a given accounting period.

(economics) Inflation caused by substantial increases in the cost of goods or services where no suitable alternative is available.

(finance) An investment strategy in which the same amount of money is invested each period.