There is no single, generally accepted definition of the term “incremental cost,” as it applies to a particular transaction, so arriving at a definition was challenging. The incremental cost of a particular transaction could be interpreted to be the same as the marginal cost of that transaction.
This approach of interpreting incremental cost would be impractical, in part because marginal cost cannot be identified from cost accounting data and can differ for each transaction. 6  EFTA § 920(a)(2), 12 USC § 1693o-2(a)(2). 7  EFTA § 920(a)(4)(A), 12 USC § 1693o-2(a)(4)(A). 8  EFTA § 920(a)(4)(B), 12 USC § 1693o-2(a)(4)(B). 9  EFTA § 920(a)(6), 12 USC § 1693o-2(a)(6).