Retail operators know the full sticker cost that goes into running their businesses. Beyond simple wholesale-to-retail markup, retail businesses likely have the largest volume of transactions and associated costs, which need careful attention. Even "simple" single-location retail locations must consider the recognition of costs associated with credit card processing, sales tax collection & reporting, as well as point-of-sale system management, not to mention accounting for off price sales and returns that cross fiscal quarters and years.

For those with large scale businesses, ECOMM operations, and in house brands, there are further complexities to consider: Inventory asset handling, varied payroll/compensation structures, and multistate employer taxes all come into play.