expired costs

expired costs

costs, the benefits of which have been consumed and used up within the current accounting period and which do not therefore get carried forward into the next account period in the form of closing stock or a prepayment.
Collins Dictionary of Business, 3rd ed. © 2002, 2005 C Pass, B Lowes, A Pendleton, L Chadwick, D O’Reilly and M Afferson
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