The outflow stands as the tangiblecost to Pimco from Mr. Gross's ill-timed bets earlier this year, when he wrongly wagered against a big rally in Treasury bonds.
Though it costs an investor real money to buy options on the open market, there is no tangiblecost for a company to create some options internally and then issue them to employees.
And there is Tobin's q, a ratio of the stockmarket value to the replacement cost of its tangible assets an attempt to measure what it would cost to recreate a company from scratch.
Studies show that street crime such as shooting deaths cost communities more than lives, Pollack said, citing emergency medical services and criminal investigation as tangible costs along with intangibles such as residents moving away to escape the threat.