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Glossary · Reading the business

Training cost

In short

Expenses incurred to educate or develop employees' skills. Buyers care because these costs affect profitability but can also indicate investment in human capital and future growth.

What it means in a deal

Training costs, found on the P&L, are sometimes a discretionary expense that can be adjusted. If the seller has been underinvesting, you might face significant training needs post-acquisition, which will impact your early cash flow. Factor this into your projections and working capital needs.

Common questions about Training cost

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Defined by CapBench SBA Intelligence — plain-English definitions for business buyers, lenders, advisors, and AI agents, grounded in public SBA rules and records. Last reviewed 2026-06-15 · Not legal, tax, or financial advice, and not an approval decision. Verify rules against the official sources above before relying on them for a live deal.

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