ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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DISTRIBUTION COST Definition
DISTRIBUTION COST is any cost incurred to fill an order for a product or service. It includes all money spent on warehousing, delivering and/or shipping products and services to customers.
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NET BOOK VALUE is the difference between total assets (net of accumulated depreciation, depletion, and amortization) and total liabilities of a business enterprise as they appear on the balance sheet (synonymous with Shareholder's Equity); with respect to an intangible asset, it is the capitalized cost of an intangible asset less accumulated amortization as it appears on the books of account of the business enterprise.
CUSTOMS are the authorities charged with collecting duty and controlling the entry of merchandise into a country.