imputed cost

imputed cost A cost that is not actually incurred by an organization but is introduced into the management accounting records in order to ensure that the costs incurred by dissimilar operations are comparable. For example, if rent is not payable by an operation it will be introduced as an imputed cost so that the costs may be compared with an operation that does pay rent.

• Gaussian distribution
• gazump
• gazunder
• GDP
• GDP deflator
• GDSS
• gearing
• gearing adjustment
• gearing ratios
• geisha bond
• GE matrix
• gender segmentation
• General Agreement on Tariffs and Trade
• General Anti-Abuse Rule
• general arrangements to borrow
• general average
• General Commissioners
• general crossing
• general insurance
• generally accepted accounting practice
• generally accepted accounting principles
• generally accepted auditing standards
• general meeting
• general need description
• general obligation bond