Infrastructure Costs refer to the expenses incurred for the development, maintenance, and operation of foundational facilities and systems, such as transportation, utilities, and communication networks, essential for the functioning of an organization or economy. These costs are crucial for long-term asset management and are typically capitalized on the balance sheet. Infrastructure costs play a significant role in strategic planning and budgeting.
Get Your FREE Exam Secrets Cheat Sheet!
Plus a 3-Part CMA Video Course
82,000+ accounting and finance pros got their free CMA cheat sheet.
Get yours too, today!