Cost Basis: How It Works, How to Calculate and Examples Cost basis is the original purchase price of an asset. Tracking cost basis is key to tax-efficient investing.

Competitive pricing is the process of selecting strategic price points to best take advantage of a product or service based market relative to competition.

Overhead is an ongoing business expense not directly attributed to creating a product or service.

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George Eads, Marc Nerlove, William Raduchel, A Long-Run Cost Function for the Local Service Airline Industry: An Experiment in Non-Linear Estimation, The Review of Economics and Statistics, Vol. 51, ...