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 capital cost is the cost that a business expends on carrying inventory. It is the largest component of the total costs of carrying inventory. A company will express the capital cost as a percentage of the dollar value of the total inventory it is holding.