一个关于explicit cost 和implicit cost的问题

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use the following information to calculator explicit cost and implicit cost.

a Moffat and Spieder put $70,000 of their own money into the form.

b they bought equipment for 40,000

c they hired one employee to help them for an unusual wage of $18,000

d Moffat gave up her previous job, at which she earned $22,000,and spent all her time working for MSCF.

e Spieder kept his old job, which paid $20 hours of leisure each week (for 50 weeks) to work for MSCF.

f MSCF bought $5,000 of goods from other form.

g the market value of the equipment at the end of the year was $37,000.

the answer is

Explicit costs are $23,000. Explicit costs are all the costs for which there is a payment. Explicit costs are the sum the wages paid ($18,000) and the goods and services bought from other firms ($5,000). [2 marks]

Implicit costs are the sum of the costs that do not involve a payment. Implicit costs are the sum of the interest forgone on the $70,000 put into the firm; the $22,000 income forgone by Moffat not working at her previous job; $20,000, which is the value of 1,000 hours of Spieder's leisure (20 hours a week for 50 weeks); and the economic depreciation of $3,000 ($40,000 minus $37,000). [3 marks]

但是我不明白为什么b不算explicit cost 呢

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关键词：implicit explicit Cost ICI CIT Cost explicit implicit

The answer to the question is very bizarre. The depreciation of the equipment should be considered as part of the explict cost not the implicit cost and the cost of the equipment sure is one of the explict costs. Hope it helps.

First,you should know the defination of explicit costs and implicit costs.
Explicit:Payments to non-owners of a firm for their resources.
Implicit:The opportunity costs of using resources owned by a firm.俺感觉equipment是要算在显性成本里面的。

从会计学的角度来算，是不是设备账面价值算作固定资产，而不是成本吧……

Economic depreciation is an implicit cost, which equals the market value at the end of the year minus the market value at the beginning of the year.