extra cost

In cost accounting, additional costs are a cost category belonging to the imputed costs that are not based on any corresponding expenditure .

The additional costs include in particular the imputed rent , imputed interest on equity or the imputed entrepreneur's wages . According to Section 255 of the German Commercial Code (HGB), additional costs may not be included in the valuation of fixed and current assets under commercial law .

In contrast to the additional costs, there are other costs .