holding cost
noun

the cost of keeping items of stock including warehousing and handling costs, insurance, losses through deterioration, wastage, theft, etc. and the cost of capital used to acquire the stock measured in terms of the interest lost on the money which was spent on purchasing the stock in the first place or the interest paid on the loans which were needed to finance the purchase of the stock

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Statements of Standard Accounting Practice
internalization
differential
capital project
mini ISA