Английская Википедия:Explicit cost

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An explicit cost is a direct payment made to others in the course of running a business, such as wage, rent and materials,[1] as opposed to implicit costs, where no actual payment is made.[2] It is possible still to underestimate these costs, however: for example, pension contributions and other "perks" must be taken into account when considering the cost of labour.[2]

Explicit costs are taken into account along with implicit ones when considering economic profit. Accounting profit only takes explicit costs into account.[1]

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