1. The outlay of money, for example, by depositing it in a bank or buying stock in a company, with the object of making a profit. 2. An amount of money invested in something for the purpose of making a profit. 3. Something such as a company, endeavor, or object that money is invested in with the goal of making a profit. 4. A contribution of something such as time, energy, or effort to an activity, project, or undertaking, in the expectation of a benefit. 5. A purchase, especially something that somebody should be able to use for a relatively long time (informal.) 6. The outlay of money that a company’s existing buildings, equipment, and materials are equivalent to.
1. A past outlay or loss that cannot be altered by current or future actions. 2. A cost that has already been incurred and cannot be recovered. Differs from future costs, such as decisions about inventory purchase costs or product pricing. they are excluded from future decisions because the cost will be the same regardless of the outcome of a decision.