CIF Definition

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CIF (COST, INSURANCE AND FREIGHT) is a shipment where all shipping costs are paid by the exporter, including insurance.

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BACKDOOR LISTING is a technique used by a company which failed to get listed on an exchange, whereby the company acquires and merges with a company already listed on that exchange.

COST ELEMENT, in cost accounting, is the lowest level component of a resource activity, or cost object.

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