(economics) The total amount of money or goods expended in an endeavour. It is money paid out at some time in the past and recorded in journal entries and ledgers.

(UK, accounting, management) Alternative form of cost center

(accounting, management) A division or project of an organization to which costs can be specifically allocated.

(economics) The cost of an opportunity forgone (and the loss of the benefits that could be received from that opportunity); the most valuable forgone alternative.

(law) Expenses other than attorney's fees associated with the prosecution or defense of a lawsuit for which, in some jurisdictions, the prevailing party may demand repayment.

(business) A process or program to design a product or service to an optimum cost to value ratio.

Synonym of carbon footprint

(economics) The increase in cost that accompanies a unit increase in output; the partial derivative of the cost function with respect to output.

Any mathematical relationship between an activity and its cost.

(accounting) The purpose for which costs are measured.