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Reply To: Cost per call


Cost per call must be calculated in accordance with the company’s overall accounting practices, which define how to amortize development costs and capital expenses, what is the company’s standard burden rate, how to factor in certain expenses (e.g. whether IT maintenance costs are extra), how to treat opportunity costs (e.g. NOT renting space or using space for other purpose) etc. There cannot be one formula that fits all, which results in significant discrepancies in “average” costs reported by various companies (see, for example,