Sunk costs: related pages

Anything that makes it difficult for a new entrant to break into a market.

The allocation of the cost of an asset to the profit and lost account by allocating part of the cost to each year of its estimated useful life.

Amortisation is the equivalent of depreciation for intangible assets.

An asset value based on the actual purchase cost, or the accounting principle that requires this.

How much money a company could pay shareholders out of profits without expanding, but without running down its existing operations either.