Engångskostnad

Engångskostnad, often translated as one-time cost or initial cost, refers to an expenditure that is incurred only once or infrequently. These costs are typically associated with the acquisition, setup, or implementation of an asset, service, or project. Unlike recurring costs, which happen regularly over time, engångskostnader are a distinct outlay at a specific point.

Examples of engångskostnader include the purchase price of a piece of machinery, the initial investment in software development, the cost of setting up a new office space, or the fee for a professional service that is needed for a single task. In business, these costs are crucial for understanding the total investment required to start or expand operations. They are often capitalized on a balance sheet as assets rather than expensed immediately in the profit and loss statement.

When planning for a project or investment, it is essential to accurately identify and estimate all engångskostnader to ensure adequate budgeting and financial planning. Failing to account for these initial outlays can lead to budget overruns and project delays. The concept helps in distinguishing between the upfront capital required and the ongoing operational expenses that will follow.