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- Legacy costs is a term formed by analogy with the computer industry's legacy systems. Legacy costs are those incurred by an organization (whether corporation or city) in prior years under different leadership or when the entity's priorities and resources were different. While it can refer to other commitments (particularly existing infrastructure) as well, it primarily refers to obligations to pay health care costs and pensions under defined-benefit plans for current employees and retirees, usually incurred during the labor peace era after World War II. Legacy costs are believed to hinder American jobs, such as auto manufacturers and central cities, and older airlines worldwide. This belief leads to the idea that legacy costs will lower the company's competitiveness. Organized labor sees such criticisms as part of a desire to abandon any form of social contract between worker and employer. Newer, less-established entities have few or no problems with legacy costs, because they have less pension and health care liabilities (this applies to new suburbs, for example, as well as new companies), and are therefore able to out-compete (in some cases) the older entities. (en)
- レガシーコスト (英語: Legacy Costs) とは、過去のしがらみから生じる負担（いわゆる負の遺産）のことである。狭義には、企業等が退職者に対して支払い続ける必要のある年金、保険等といった金銭的負担を指して言うことが多い。 (ja)
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- レガシーコスト (英語: Legacy Costs) とは、過去のしがらみから生じる負担（いわゆる負の遺産）のことである。狭義には、企業等が退職者に対して支払い続ける必要のある年金、保険等といった金銭的負担を指して言うことが多い。 (ja)
- Legacy costs is a term formed by analogy with the computer industry's legacy systems. Legacy costs are those incurred by an organization (whether corporation or city) in prior years under different leadership or when the entity's priorities and resources were different. While it can refer to other commitments (particularly existing infrastructure) as well, it primarily refers to obligations to pay health care costs and pensions under defined-benefit plans for current employees and retirees, usually incurred during the labor peace era after World War II. Legacy costs are believed to hinder American jobs, such as auto manufacturers and central cities, and older airlines worldwide. This belief leads to the idea that legacy costs will lower the company's competitiveness. Organized labor sees s (en)
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- Legacy costs (en)
- レガシーコスト (ja)
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