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  1. user cost

    • n.
      the cost incurred from using a fixed capital asset such as machinery or raw materials, equivalent to the loss in the asset's value due to its use
    • noun: user cost, plural noun: user costs

    • 釋義

    名詞

    • 1. the cost incurred from using a fixed capital asset such as machinery or raw materials, equivalent to the loss in the asset's value due to its use if user cost is not deducted in calculating income, then income will be overstated