All of the following are components of carrying costs except:

A) insurance.
B) storage costs.
C) deterioration.
D) set-up costs.

Carrying Costs

Carrying costs are the total expenses associated with holding or storing inventories over a certain period.

Set-Up Costs

Initial expenses incurred during the establishment of a new business or production line, including equipment and installation fees.

Storage Costs

Expenses associated with keeping goods in a warehouse or storage facility until they are sold or used.