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Implicit costs are those cost which are indirect by nature and even though they have financial implications still they are not recorded in expenses.

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Final answer:

Implicit costs are the non-explicit financial impacts of using resources a company owns, such as the lost opportunity of working without a salary or the depreciation of assets. They also include personal sacrifices like lost leisure time when operating a business.

Step-by-step explanation:

Implicit costs are a type of expense that differs from traditional out-of-pocket or explicit costs. Implicit costs represent the opportunity cost associated with a firm's use of resources it already owns. These are not directly recorded as expenses but have significant economic implications. For instance, if a business owner contributes their own time to run a business without drawing a salary, or uses part of their home for business purposes, these are considered implicit costs. This concept also includes the depreciation of assets used in the operations of a company. Furthermore, if an individual like Fred considers starting their own firm, the value he puts on the leisure time he will lose by working more hours than at a corporate firm represents an implicit cost as well. This lost leisure time could also subtract from the overall economic profits of the venture.

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