Cost - all expenses whether paid or payable incurred during the year including interest expenses and indirect taxes and other charges.
Valuation is usually at market price, net of discounts, rebates, returns and allowances.
Investments - amount of money or other resources measured in terms of money placed on activities or other forms of assets for the purpose of earning profits. Excludes consultants, home workers, workers receiving commissions and workers on indefinite leave. Included are total basic pay, overtime pay and other benefits.