Itâs important to note that married filing separately is not the same as filing as a single person. In most cases, it doesnât make sense to file separately because a married couple will usually end up paying more total tax with two returns.
Inventory costs are the costs related to storing and maintaining its inventory over a certain period of time. Typically, inventory costs are described as a percentage of the inventory value (annual average inventory, i.e. for a retailer the average of the goods bought to its suppliers during a year) on an annualized basis. They vary strongly depending on the business field, but they are always quite high.
The cost of carrying or holding inventory is the sum of the following costs: 1  Money tied up in inventory, such as the cost of capital or the opportunity cost of the money. 2  Physical space occupied by the inventory including rent, depreciation, utility costs, insurance, taxes, etc. 3  Cost of handling the items.  Cost of deterioration and obsolescence.