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Microlesson · 5-min read

Costs of Availing Trade Credit

# Costs of Availing Trade Credit

Trade credit is often described as 'free' finance — but it actually carries several hidden costs.

## (i) Price (Loss of Cash Discount)

Suppliers usually offer a cash discount for immediate payment. By choosing to take credit, the buyer foregoes that discount. The foregone discount, when annualised, can translate into a very high implicit cost of credit.

## (ii) Loss of Goodwill

If the buyer oversteps the credit period, suppliers may discriminate against the delinquent customer when supplies become tight. The actual impact depends on the relative bargaining power of buyer and supplier.

## (iii) Cost of Managing

Management of creditors involves administrative and accounting costs — recording invoices, tracking due dates, processing payments — that would otherwise not be incurred.

## (iv) Conditions Imposed

Many suppliers insist on certain conditions to extend credit, such as a minimum order size or regular ordering. These conditions may force the buyer to alter procurement patterns.

## Key Takeaway

Trade credit is rarely truly free. The major cost is the opportunity cost of the cash discount foregone, with goodwill, administrative cost and supplier conditions as secondary costs.

Worked example

### Example 1

Illustration of implicit cost: Terms '2/10 net 30' — 2% discount if paid within 10 days, else full payment in 30 days. Cost of foregoing the discount = $\dfrac{2}{98} \times \dfrac{365}{30-10} = 37.24\%$ p.a. — far costlier than a bank loan.

⚠️ Common exam mistakes

  • Calling trade credit a 'cost-free' source — examiners specifically test that students know it has implicit costs.
  • Ignoring non-financial costs like loss of goodwill and supplier-imposed conditions.
  • Forgetting that the cash-discount cost should be expressed on an annualised basis to compare with other sources.
Reference:
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