Which of the following would NOT be considered in calculating a firm's cost of capital?

Name: Which of the following would NOT be considered in calculating a firm's cost of capital?
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Question

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Accounts payable is a liability and not a source of financing for the firm, therefore it would not be included in the calculation of the cost of capital. The cost of capital typically includes the cost of all sources of financing such as bonds, preferred stock, and common stock.

Which of the Following Would NOT Be Considered in Calculating