Intangible costs include all of the following except
A) quality of prospective employees.
B) quality of education.
C) availability of public transportation.
D) availability of health care.
E) entry-level training for new employees.

Question

Quizplus · Accepted Answer

Intangible costs are those that are not easily quantified or directly associated with a monetary value. Choices A, B, C, and D (quality of prospective employees, quality of education, availability of public transportation, and availability of health care) are all examples of intangible factors that might indirectly affect the costs of doing business or living in a certain area but are not direct costs themselves. Choice E, entry-level training for new employees, represents a tangible cost because it is a direct expense that a company can quantify and account for financially.

Intangible Costs Include All of the Following Except