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Add: ET unit-5 self

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<?xml version="1.0" encoding="utf-8" standalone="yes"?><rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom"><channel><title>Unit 5 on Freedoms4</title><link>https://freedoms4.org/uninotes/s1/et-dcm1107/unit5/</link><description>Recent content in Unit 5 on Freedoms4</description><generator>Hugo</generator><language>en-us</language><managingEditor>your-email@example.com (Freedoms4)</managingEditor><webMaster>your-email@example.com (Freedoms4)</webMaster><atom:link href="https://freedoms4.org/uninotes/s1/et-dcm1107/unit5/index.xml" rel="self" type="application/rss+xml"/><item><title>Unit 5</title><link>https://freedoms4.org/uninotes/s1/et-dcm1107/unit5/self/</link><pubDate>Mon, 01 Jan 0001 00:00:00 +0000</pubDate><author>your-email@example.com (Freedoms4)</author><guid>https://freedoms4.org/uninotes/s1/et-dcm1107/unit5/self/</guid><description>&lt;h3 class="heading" id="may-01-2026"&gt;
&lt;em&gt;&lt;strong&gt;May 01, 2026&lt;/strong&gt;&lt;/em&gt;&lt;span class="heading__anchor"&gt; &lt;a href="#may-01-2026"&gt;#&lt;/a&gt;&lt;/span&gt;
&lt;/h3&gt;&lt;h2 class="heading" id="explicit-cost"&gt;
Explicit Cost&lt;span class="heading__anchor"&gt; &lt;a href="#explicit-cost"&gt;#&lt;/a&gt;&lt;/span&gt;
&lt;/h2&gt;&lt;p&gt;Explicit costs are direct, out-of-pocket payments that a business or individual makes for the use of resources or services. These costs are tangible, measurable, and recorded in accounting books, including expenses like rent, utility bills, wages, raw materials, and interest on borrowed capital.&lt;/p&gt;
&lt;h2 class="heading" id="implicit-cost"&gt;
Implicit Cost&lt;span class="heading__anchor"&gt; &lt;a href="#implicit-cost"&gt;#&lt;/a&gt;&lt;/span&gt;
&lt;/h2&gt;&lt;p&gt;Implicit costs are not directly paid out or recorded in financial statements, but represent the opportunity costs of using resources owned by the firm or individual. Examples include the forgone salary if an entrepreneur works in their own business instead of being employed elsewhere, or the interest income sacrificed by investing personal funds in the business rather than elsewhere.&lt;/p&gt;</description></item></channel></rss>