Which of the following is NOT typically a retailer cost?

• A. Property
• B. Marketing
• C. Building/leasehold improvement
• D. Delivery costs

Answer: (B)

The key idea is distinguishing costs tied to running and fitting out a store from promotional or selling expenses. Property costs (rent or ownership) and building/leasehold improvements are direct store-related expenses that a retailer must incur to have a physical location and present the space to customers. Delivery costs cover getting stock into the store, another fundamental retail expense tied to stocking and inventory flow.

Marketing, while important for driving demand, is typically treated as a separate selling or promotional expense rather than a core store operating cost. It’s often allocated differently (and may involve cooperative promotions with suppliers) and isn’t a direct cost of occupying the premises or receiving goods.

So the option that isn’t typically a retailer cost in the sense of store operation and stocking is marketing.