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Cost, which does not involve cash outlay, is called: Options Historical cost Imputed cost Out of pocket cost.

User IceWhisper
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Cost, which does not involve cash outlay is called : Imputed Cost

Imputed cost another term for opportunity cost , which is the amount of cost that indirectly incurred to you as the result of a decision making. This type of cost usually does not directly affect the amount of your cash
User Bernd Buffen
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