3.1.7. Other costs

The costs that have been presented previously are directly attributable to the business of the company. But, just like with gains, there is a broader range of losses that the company may have:

• Inventory shrinkage, when the company realizes that it has less items in stock than in the inventory list: it occurs due to clerical error or goods being damaged, lost, or stolen.
• Impairment of assets.
• Losses in assets valued at fair value.
• Taxes.
• Discounts.
• Others.

As in the other gains, most of these costs do not result from the company’s operation.