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| German | English |
| akkumulierte Kosten | accumulated cost (The costs of inventory, overhead, materials, labor, and services that aggregate into one total cost) |
| aktuelle Kosten | current cost (The most recent price of a product or service) |
| antizipierte Kosten | accrued cost (A transaction that is recorded in a profit and loss account by an expense transaction) |
| aufgelaufene Kosten | accrued costs |
| immaterielle Kosten | intangible cost (A cost that cannot be physically measured, such as the cost of poor quality) |
| indirekte Kosten | indirect cost (A cost that is not directly attributed to the production of an item or the performance of a service) |
| Istkosten, tatsächliche Kosten, Ist-Kosten | actual cost (The definite cost incurred in the performance of an activity) |
| mit Kosten | costed (Pertaining to something for which an estimate or cost has been provided) |
| variable Kosten | variable cost (A cost that varies based on production or sales volume) |
| vorkalkulierte Kosten | estimated cost (The approximate cost incurred in the performance of an activity) |
| zugesagte Kosten | committed cost (A commitment made by a legal entity to incur a cost when a future obligation comes due) |