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Which of the following is not a component in determining the cost of debt?
Flotation Costs
The costs incurred by a company when issuing new securities, including fees such as underwriting fees, legal fees, and registration fees.
Pre-Tax Cost
The cost of a service or product before taxes are taken into account.
Debt-Equity Ratio
A company's financial risk measure calculated by dividing all debts by the equity held by shareholders.
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