In production, research, retail, and accounting, a cost is the value of money that has been used up to produce something, and hence is not available for use anymore. In business, the cost may be one of acquisition, in which case the amount of money expended to acquire it is counted as cost. In this case, money is the input that is gone in order to acquire the thing. This acquisition cost may be the sum of the cost of production as incurred by the original producer, and further costs of transaction as incurred by the acquirer over and above the price paid to the producer. Usually, the price also includes a mark-up for profit over the cost of production.

More generalized in the field of economics, cost is a metric that is totaling up as a result of a process or as a differential for the result of a decision. Hence cost is the metric used in the standard modeling paradigm applied to economic processes.

Costs (pl.) are often further described based on their timing or their applicability.

In accounting, costs are the monetary value of expenditures for supplies, services, labor, products, equipment and other items purchased for use by a business or other accounting entity. It is the amount denoted on invoices as the price and recorded in bookkeeping records as an expense or asset cost basis.

Jennifer Lynn Lopez (born July 24, 1969) is an American actress, businesswoman, dancer and recording artist. Often referred to as J.Lo, she is reportedly the highest earning actress of Latin descent. Born and raised in The Bronx, New York, she enrolled in singing and dancing classes as a child and grew up in a musically influenced household. She started her career as a fly girl on the television comedy program In Living Color and a back-up dancer for Janet Jackson. Lopez gained recognition in the action-thriller Money Train (1995). Her first leading role was in the biographical film Selena (1997), which was her breakthrough role, earning her an ALMA Award for Outstanding Actress and Golden Globe nomination. She earned her second ALMA Award for her performance in Out of Sight (1998), which made her the highest-paid Latin actress. She has since appeared in various films including The Cell (2000), The Wedding Planner (2001), Maid in Manhattan (2002), Shall We Dance? (2004), Monster-in-Law (2005), The Back-up Plan (2010) and What to Expect When You're Expecting (2012).

Ronnie Gene Dunn (born June 1, 1953) is an American country music singer-songwriter, known for being one half of the duo Brooks & Dunn. In 2011, Dunn began working as a solo artist following the breakup of Brooks & Dunn. He released his self-titled debut album for Arista Nashville on June 7, 2011, reaching top 10 with its lead-off single "Bleed Red".

Dunn was born in Coleman, Texas, and attended 13 schools in his first 12 years of school. He began school in New Mexico and finished his formal education at Abilene Christian University in 1975 as a psychology major. When Ronnie began playing bass guitar and singing with bands in clubs in the Abilene, Texas, area, the university gave him the choice of either quitting the band or the university. He chose to leave the university and moved to Tulsa, Oklahoma, for a chance at the country music scene. He lived there for many years while drawing much inspiration from local honky tonks such as Tulsa City Limits, which is prominently featured in the music video for Brooks & Dunn's hit "Boot Scootin' Boogie". While he was in college, he served as a music and youth minister at Avoca Baptist Church in Avoca, Texas.

Michael Gregory "Mike" Rowe ( /ˈroʊ/; born March 18, 1962) is an American media personality best known as the host of the Discovery Channel series Dirty Jobs. He can also be heard as narrator on a variety of series and has appeared in recurring commercials for Ford Motor Company.

Rowe was born in Baltimore, Maryland to parents John and Peggy Rowe. Rowe has said in commercials for Dirty Jobs that the show is a tribute to his father and grandfather. Rowe became an Eagle Scout on January 2, 1979 in Troop 16 in Baltimore. During his service project for Eagle Scout at the Maryland School for the Blind, he read aloud to students, and he cites this as one of the reasons he became interested in narrating and writing. On being an Eagle Scout he said "The Eagle Award is not really meant for people who need to be dragged across the finish line. It's meant for a select few... ."'

Rowe attended Kenwood Presbyterian Church in Baltimore when he was younger; his parents still regularly attend. Rowe attended Overlea High School, where he excelled in both theater and singing under the tutelage of choir director Freddie King, whom Rowe credits for first interesting him in performing. An early stutterer, Rowe was able to overcome the handicap while in school. After graduation from high school, he attended Essex Community College, and briefly sang with the Chorus of the Chesapeake, which at the time was directed by King. He later graduated from Towson University with a degree in Communication Studies.