Imputed cost is also known as "implied cost" or "opportunity cost".
For example, businesses that were created decades ago may own very valuable real estate in the downtown core. The imputed cost for such businesses is equal to the interest that the business would earn if those funds were invested. Another example of an imputed cost is that of a worker's decision to go back to school. The imputed cost in this case is the loss of wages.
Investment dictionary. Academic. 2012.
Look at other dictionaries:
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… … Accounting dictionary
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… … Big dictionary of business and management
imputed cost — expense which is added to an account in spite of the fact that it is not directly connected … English contemporary dictionary
Вмененная стоимость (IMPUTED COST) — Затраты, отнесенные на объект их учета, несмотря на отсутствие фактической операции основания, отражаемой в бухгалтерском учете. Используются в управленческом учете для получения более качественной информации для целей управления соответствующим… … Словарь терминов по управленческому учету
cost — Expense; price. The sum or equivalent expended, paid or charged for something. See also actual cost costs net cost rate costing cost bond … Black's law dictionary
Imputed income — is wealth created or acquired internally, or from non cash sources. An example of imputed income is a farmer who builds a table instead of buying one. The market value of the table minus any cost from wood and nails is the farmer’s imputed income … Wikipedia
Imputed costs — Expenses not incurred directly, but actually borne. For example, a person who owns a home debt free has an imputed rent expense equal to the amount of interest that could be earned on the proceeds from the sale of the home if the home were… … Wikipedia
Imputed Value — The value of an item for which actual values are not available. Imputed values are a logical or implicit value for an item, or time set, wherein a true value has yet to be ascertained. It would be a best guess estimate, in order to accurately… … Investment dictionary
imputed value — Refers to the value of an asset, service, or company that is not physically recorded in any accounts but is implicit in the product, e.g., the opportunity cost ( opportunity costs) of cash remaining in a savings account and not invested.… … Financial and business terms
imputed value — noun : the value of a thing determined from its utility rather than by adding the cost of its constituent elements … Useful english dictionary