(film) The net expense to produce and shoot a film, excluding such expenditures as distribution and promotion.

singular of closing costs

(business, accounting) Expense which is related to the operation of a business.

(accounting) Something to which costs are assigned; anything for which a separate measurement of cost is required.

(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.

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

(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.