nfl is a non profit organization "Conceptual framework" published by the financial accounting standards board Any transaction can be seen as a contract between the two parties. The so-called transaction cost can be seen as the cost of the transaction contract. According to Mr Coase and others, a type of transaction costs arise from the accidental factors that occur when a deal is signed. These incidental factors may not be written into the contract due to the fact that they could not be foreseen in advance, or although they could be foreseen, they could not be written into the contract due to too many factors. Another type of transaction costs is the signing of contracts and the cost of monitoring and enforcing contracts. Finally, a spokeswoman for the tax department confirmed the news, saying it had collected information through the bitcoin exchange and its investors and sources of information to tax the relevant actions. A CBI survey of 109 companies this month found that online sales of black Friday and cyber Monday were "unremarkable".