Implicit costs can also be thought of as intangible costs that are not easily accounted for. For example, the time and effort that an owner puts into the maintenance of the company, rather than working on expansion, can be viewed as an implicit cost of running the business.
Android is a mobile operating system developed by Google, based on the Linux kernel and designed primarily for touchscreen mobile devices such as smartphones and tablets.
Android is a software platform for mobile devices. It's powered by a Linux kernel. Android was initially developed by Google and later by the Open Handset Alliance. The iPhone runs an operating system known as iOS (formerly iPhone OS).