Business and Personal Finance Dictionary

# A B C D E F G H I J K L M N O P Q R S T U V W X Y Z 

• COST OF PREFERRED STOCK (CAPITAL) - The required rate of return on investment of the preferred sharehol...
  
  
• COST OF REVENUE - the expenses generated by the core operations of a company.
  
  
• COST OF SALES - see COST OF GOODS SOLD.
  
  
• COST OF SALES (COS) - Commonly arrived at via the formula: opening stock + stock purchased - closing st...
  
  
• COST PER THOUSAND (CPM) - is advertising terminology used in buying media. CPM refers to the cost it ta...
  
  
• COST PRINCIPLE - is the principle where a company is obliged to record its fixed assets at their actual...
  
  
• COST RECORDS - The records maintained by an investor of the prices at which securities transactions are...
  
  
• COST RECOVERY - An Internal Revenue Service term for depreciation.
  
  
• COST RECOVERY METHOD - METHOD OF REVENUE RECOGNITION which recognizes profits after costs are completel...
  
  
• COST RECOVERY PERIOD - The number of years it takes to fully depreciate a capital asset. This time peri...