The net sum of costs required in order to obtain a property, equipment, or client.

When used in reference to a property or equipment these costs include incentives, discounts, and closing costs but excludes sales tax. In terms of obtaining a new client this term refers to promotion costs such as list rental fees, design and production of a direct-mail package, and postage for the package and reply. In the case of insurance these costs consist of an agent's commissions, underwriting expenses, medical and credit report fees, and marketing support services.