| Subject | English | German |
| tech., construct. | Cost classification by elements | Elementkostengliederung |
| tech. | cost element | Kostenanteil |
| econ. | costs element | Bestandteil der Selbstkosten |
| fin., tax. | element of cost | Kostenbestandteil |
| busin. | element of costs | Kostenbestandteil |
| comp., MS | second element cost | Sekundärkosten für Güter (The capital expenditure on an asset that is incurred after an organization starts to hold it, such as cost of improving the assets in the pool) |
| law | settlement cost element | Abrechnungskostenart |