oncostn.adj.

Brit.

/ˈɒnkɒst/, U.S.

/ɔnˈkɔst/,

/ɑnˈkɑst/

Forms: 1800s– oncost; Scottish pre-1700 oncast, pre-1700 oncoist, pre-1700 oncostt, pre-1700 1700s oncoast, pre-1700 1700s– oncost, 1800s oncast (irregular).

Origin: Probably a variant or alteration of another lexical item. Etymon: uncost n.²

Etymology: Probably a variant of uncost n.² (compare un- prefix¹), perhaps reinforced by association either with on adv. or with Middle Dutch oncost (plural oncosten ), Dutch onkosten , plural (see uncost n.²).

A. n.

1. Scottish.

a. Incidental or additional costs, charges, or expense; (Mining) the costs involved in the development and maintenance of a coal mine, including charges for labour other than that done in the ordinary course of extracting the coal. Now rare.

ΘΚΠ

society > trade and finance > management of money > expenditure > [noun] > expenses > incidental or additional

oncost1429

uncostc1480

charges1514

by-charge1525

pretereas?a1527

extraordinary1660

incident1737

1429 in J. Stuart & G. Burnett Exchequer Rolls Scotl. (1880) IV. 467 Et pro le oncostis dicte lane, x s.

1438 in J. Stuart & G. Burnett Exchequer Rolls Scotl. (1882) V. 25 Pro expensis que dicuntur oncostis, factis..super lana, pellibus, et coriis domini nostri regis.

1495 A. Halyburton Ledger (1867) 14 Sald tham [240 skins] for ii li. x s. g. the c., the od skynis to bat. Item paid for fraucht and oncostis of tham 16 s. 6 g. som fre syluer of thir skynis is 4 li. 3 s. 6.

1532–3 Perth Guildry 22 Jan. in Dict. Older Sc. Tongue (1983) V. 73/1 It cumis to viij noblis the li gr[et]is fre without ony oncostis.

1561 in W. Mackay & H. C. Boyd Rec. Inverness (1911) I. 56 To mac pricis on thair schone..the oncosts and expensis quhilk man be made on the leddyr to be deducit.

1597 in G. P. McNeill Exchequer Rolls Scotl. (1908) XXIII. 206 In emptis, cariage, outliverais, ordiner and extraordiner oncoist.

1646 Accts. Tulliallan Coal Wks. (Edinb. Reg. House) f. 240^v Oncostt within the heuch..for ane tren cuting in the gating 00, 08, 04..for making off ane spout and water holl..00, 16, 08.

1679 Torry Coal & Salt Wks. (Edinb. Reg. House) f. 2^v Oncoast at salt panns.

1746 Bryan Pit Acct. Bk. MS 12 James Thomson 18 loads at oncost.

1795 J. F. Erskine Agric. Clackmannan 401 [This] yields but a very small return to the coal-master, on account of the overpowering contingent expenses known in collieries by the name of Oncost.

1811 Contract 11 Mar. in P. McNeill Tranent & its Surroundings (1883) xii. 167–8 The coalier is to have no allowance or payment for orking either stormy coal, or stages, or small hitches, or suchlike oncost below ground.

1841 Trans. Highl. Soc. 326 The term on-cost..is sometimes applied to what is paid to a collier for crossing a hitch, or removing any difficulty which occurs different from the regular working..[etc.].

1999 A. Findlay Shale Voices 65 Then I work on what they termed the oncost. That was doing jobs, lining up cuddies, laying roads, laying crossings and all these things.

†b. Mining. A worker in a coal mine who, esp. as a maintenance worker or engineer, is paid according to the time worked (rather than at a piecework rate). Obsolete.

ΘΚΠ

society > occupation and work > worker > workers according to type of work > manual or industrial worker > miner > [noun] > coal-miner > on piecework rate

oncost man1788

oncost1862

1862 D. Wingate Poems 180 The ‘oncost’ near the bottom sat.

1894 N. Brit. Daily Mail 15 Sept. 5 In Uddingston district only four oncosts worked.

2. Accounting. Overhead expenses or costs.

ΘΚΠ

society > trade and finance > management of money > expenditure > [noun] > expenses > overhead

overhead1907

oncost1912

1912 J. G. Williamson Counting-house & Factory Organisation 71 Establishment Charges or Oncost is every expense in the Profit and Loss Account other than the prime cost of Productive work.

1931 H. E. Colesworthy Pract. Directorship xii. 120 It is sometimes customary to divide oncost into two classes—‘works oncost’ and ‘office oncost’.

1970 Money Which? Mar. 25/2 Another method is to take the figure arrived at by the first method, but add to it what is known as manufacturing ‘on-cost’.

1993 Econ. Jrnl. 103 1205 Charges by a solicitor..are determined by first calculating the direct costs, usually at an hourly rate, and then applying a percentage on-cost to reflect the complexity of the case.

B. adj. (attributive).

1. Scottish. Mining. Designating or relating to work or a worker paid according to the time worked (rather than at a piecework rate). Frequently in oncost man. Now historical.

ΘΚΠ

society > occupation and work > worker > workers according to type of work > manual or industrial worker > miner > [noun] > coal-miner > on piecework rate

oncost man1788

oncost1862

1725 Hist. MSS Comm. X. I. 154 He [sc. the oversman] must judg of the different prices of the oncoast wadges.

1788 in Scots Mag. (1897) 19 153 To Da Richardson for ale and meat to the Coaliers..£1 1 0. To Do for Drink to the oncost men..£0 8 0.

1887 Scotsman 30 May 7/1 The oncost men, who receive fixed wages for various duties at the colliery.

1892 Labour Comm. Gloss. Oncost labour. Enginemen, labourers, and others working for a fixed rate of wages, per day, or per hour (such as foremen), &c., who must be paid although only half the furnaces may be working.

1975 Econ. Hist. Rev. 28 283 In the parlance of colliery accountancy the non-productive workers were termed oncost workers.

1987 Hist. Jrnl. 30 850 Longwall working..required a closer control over the workpace of oncost workers.

2. Accounting. Designating or relating to overhead expenses or costs.

ΘΚΠ

society > trade and finance > management of money > expenditure > [adjective] > types of cost or expenditure

incident1652

incidental1740

sunk1771

sumptuary1796

indirect1903

oncost1908

overhead1909

all-up1942

pass-through1952

internalized1971

1908 Econ. Jrnl. 18 244 When prices fall the output must be increased, and the on-cost charges diminished.

1931 Jrnl. Royal Statist. Soc. 94 462 Among the special aspects treated are..on-cost accounts, on-cost allotment, [etc.].

1972 Accountant 23 Mar. 383/1 The problem becomes even more obscure when we look at oncost loadings—obviously the administrative backing is an essential part of running any business.

1989 Pharmaceut. Jrnl. 16 Sept. 320/2 I have, in the past, suggested the elimination of the on-cost system whereby payments are related to the cost of drugs.

This entry has been updated (OED Third Edition, June 2004; most recently modified version published online March 2022).

单词	oncost
释义	oncostn.adj. Brit. /ˈɒnkɒst/, U.S. /ɔnˈkɔst/, /ɑnˈkɑst/ Forms: 1800s– oncost; Scottish pre-1700 oncast, pre-1700 oncoist, pre-1700 oncostt, pre-1700 1700s oncoast, pre-1700 1700s– oncost, 1800s oncast (irregular). Origin: Probably a variant or alteration of another lexical item. Etymon: uncost n.² Etymology: Probably a variant of uncost n.² (compare un- prefix¹), perhaps reinforced by association either with on adv. or with Middle Dutch oncost (plural oncosten ), Dutch onkosten , plural (see uncost n.²). A. n. 1. Scottish. a. Incidental or additional costs, charges, or expense; (Mining) the costs involved in the development and maintenance of a coal mine, including charges for labour other than that done in the ordinary course of extracting the coal. Now rare. ΘΚΠ society > trade and finance > management of money > expenditure > [noun] > expenses > incidental or additional oncost1429 uncostc1480 charges1514 by-charge1525 pretereas?a1527 extraordinary1660 incident1737 1429 in J. Stuart & G. Burnett Exchequer Rolls Scotl. (1880) IV. 467 Et pro le oncostis dicte lane, x s. 1438 in J. Stuart & G. Burnett Exchequer Rolls Scotl. (1882) V. 25 Pro expensis que dicuntur oncostis, factis..super lana, pellibus, et coriis domini nostri regis. 1495 A. Halyburton Ledger (1867) 14 Sald tham [240 skins] for ii li. x s. g. the c., the od skynis to bat. Item paid for fraucht and oncostis of tham 16 s. 6 g. som fre syluer of thir skynis is 4 li. 3 s. 6. 1532–3 Perth Guildry 22 Jan. in Dict. Older Sc. Tongue (1983) V. 73/1 It cumis to viij noblis the li gr[et]is fre without ony oncostis. 1561 in W. Mackay & H. C. Boyd Rec. Inverness (1911) I. 56 To mac pricis on thair schone..the oncosts and expensis quhilk man be made on the leddyr to be deducit. 1597 in G. P. McNeill Exchequer Rolls Scotl. (1908) XXIII. 206 In emptis, cariage, outliverais, ordiner and extraordiner oncoist. 1646 Accts. Tulliallan Coal Wks. (Edinb. Reg. House) f. 240^v Oncostt within the heuch..for ane tren cuting in the gating 00, 08, 04..for making off ane spout and water holl..00, 16, 08. 1679 Torry Coal & Salt Wks. (Edinb. Reg. House) f. 2^v Oncoast at salt panns. 1746 Bryan Pit Acct. Bk. MS 12 James Thomson 18 loads at oncost. 1795 J. F. Erskine Agric. Clackmannan 401 [This] yields but a very small return to the coal-master, on account of the overpowering contingent expenses known in collieries by the name of Oncost. 1811 Contract 11 Mar. in P. McNeill Tranent & its Surroundings (1883) xii. 167–8 The coalier is to have no allowance or payment for orking either stormy coal, or stages, or small hitches, or suchlike oncost below ground. 1841 Trans. Highl. Soc. 326 The term on-cost..is sometimes applied to what is paid to a collier for crossing a hitch, or removing any difficulty which occurs different from the regular working..[etc.]. 1999 A. Findlay Shale Voices 65 Then I work on what they termed the oncost. That was doing jobs, lining up cuddies, laying roads, laying crossings and all these things. †b. Mining. A worker in a coal mine who, esp. as a maintenance worker or engineer, is paid according to the time worked (rather than at a piecework rate). Obsolete. ΘΚΠ society > occupation and work > worker > workers according to type of work > manual or industrial worker > miner > [noun] > coal-miner > on piecework rate oncost man1788 oncost1862 1862 D. Wingate Poems 180 The ‘oncost’ near the bottom sat. 1894 N. Brit. Daily Mail 15 Sept. 5 In Uddingston district only four oncosts worked. 2. Accounting. Overhead expenses or costs. ΘΚΠ society > trade and finance > management of money > expenditure > [noun] > expenses > overhead overhead1907 oncost1912 1912 J. G. Williamson Counting-house & Factory Organisation 71 Establishment Charges or Oncost is every expense in the Profit and Loss Account other than the prime cost of Productive work. 1931 H. E. Colesworthy Pract. Directorship xii. 120 It is sometimes customary to divide oncost into two classes—‘works oncost’ and ‘office oncost’. 1970 Money Which? Mar. 25/2 Another method is to take the figure arrived at by the first method, but add to it what is known as manufacturing ‘on-cost’. 1993 Econ. Jrnl. 103 1205 Charges by a solicitor..are determined by first calculating the direct costs, usually at an hourly rate, and then applying a percentage on-cost to reflect the complexity of the case. B. adj. (attributive). 1. Scottish. Mining. Designating or relating to work or a worker paid according to the time worked (rather than at a piecework rate). Frequently in oncost man. Now historical. ΘΚΠ society > occupation and work > worker > workers according to type of work > manual or industrial worker > miner > [noun] > coal-miner > on piecework rate oncost man1788 oncost1862 1725 Hist. MSS Comm. X. I. 154 He [sc. the oversman] must judg of the different prices of the oncoast wadges. 1788 in Scots Mag. (1897) 19 153 To Da Richardson for ale and meat to the Coaliers..£1 1 0. To Do for Drink to the oncost men..£0 8 0. 1887 Scotsman 30 May 7/1 The oncost men, who receive fixed wages for various duties at the colliery. 1892 Labour Comm. Gloss. Oncost labour. Enginemen, labourers, and others working for a fixed rate of wages, per day, or per hour (such as foremen), &c., who must be paid although only half the furnaces may be working. 1975 Econ. Hist. Rev. 28 283 In the parlance of colliery accountancy the non-productive workers were termed oncost workers. 1987 Hist. Jrnl. 30 850 Longwall working..required a closer control over the workpace of oncost workers. 2. Accounting. Designating or relating to overhead expenses or costs. ΘΚΠ society > trade and finance > management of money > expenditure > [adjective] > types of cost or expenditure incident1652 incidental1740 sunk1771 sumptuary1796 indirect1903 oncost1908 overhead1909 all-up1942 pass-through1952 internalized1971 1908 Econ. Jrnl. 18 244 When prices fall the output must be increased, and the on-cost charges diminished. 1931 Jrnl. Royal Statist. Soc. 94 462 Among the special aspects treated are..on-cost accounts, on-cost allotment, [etc.]. 1972 Accountant 23 Mar. 383/1 The problem becomes even more obscure when we look at oncost loadings—obviously the administrative backing is an essential part of running any business. 1989 Pharmaceut. Jrnl. 16 Sept. 320/2 I have, in the past, suggested the elimination of the on-cost system whereby payments are related to the cost of drugs. This entry has been updated (OED Third Edition, June 2004; most recently modified version published online March 2022). < n.adj.1429
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