Arise when the business system in a foreign country is so different from that in a firm's home market that the enterprise has to devote considerable effort, time, and expense to learning the rules of the game.

The suitable answer to the given blank in question is

Pioneering Cost.

Explanation:

This can be explained as the cost which is to be bear by the one who makes an early entry or a newcomer in the business whereas the one who joins later does not have to incur pioneering cost. These costs helps establish a foot hold in the foreign country's business system.

an example of pioneering cost is the cost incurred in educating the customers

y=mx+b is the right slope of velocity carry the 4 over

answer; post closing trial balance;