The term Customer Acquisition Costs is a financial indicator. Customer Acquisition Costs include the costs that a company has to spend to acquire a new customer. These costs include, for example, the cost of banner ads to be placed or potential performance payments to affiliateprogram partners for acquiring/referring a new customer. A very comprehensive definition of customer acquisition costs also includes the calculation of internal costs, such as the share of all sales-related overheads in the company that is necessary for customer acquisition, e.g. the costs for the premises of the sales department.