interest expenses incurred (or interest revenue foregone) between the time the goods are shipped to the first unaffiliated customer. DOC calculates these costs by applying the firm's annual short-term borrowing rate in the currency of the country where the merchandise is held, prorated by the number of days between leaving the production line and shipment to the customer, to the unit cost or price.

Those costs wholly due to carrying a given amount of stock, including: storage charges, interest on capital invested in stocks, insurance, taxes, shrinkage and opportunity costs

The costs associated with storing and maintaining inventory.