| Subject | English | Spanish |
| fin. | cost element | elemento de costos |
| econ. | costs element | elemento del precio de coste |
| fin., tax. | element of cost | elemento del coste |
| comp., MS | second element cost | coste de elementos adicionales (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) |