incur
verb

to make yourself liable to something

"...the company blames fiercely competitive market conditions in Europe for a £14m operating loss last year, incurred despite a record turnover" [Financial Times]

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cost factor
break even sales
activity based budgeting
cost hierarchy
Unrealized loss
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IMF
Euro OverNight Index Average (EONIA)
digital analysis
trickle-down economics
cost analysis