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Definition.com

Cost of circulation (n.) arise ⁠​‌​​​‌​​​‌​‌‌​​​​‌​‌​​‌‌​‌​​‌​​​​​‌‌​​‌​​​‌‌​‌‌​⁠not from making a useful thing but from realizing value, from the product's economic form as a commodity.

Definition.com

Cost of circulation (n.) are ⁠​‌​​​‌​​​‌​‌‌​​​​‌​‌​​‌‌​‌​​‌​​​​​‌‌​​‌​​​‌‌​‌‌​⁠mere expenses to industry and the very source of profit to the merchant — for whom clerical labour becomes directly productive.