Acquisition costs vary across industries and mediums. When acquisition data is available, try to determine if you are comparing apples to apples, so to speak.
Cost-per-acquisition (CPA) is a return on investment model in which return is measured by dividing total click/marketing costs by the number of Conversions achieved. Total acquisition costs / number of conversions = CPA.
sense, you are treating AdSense more like a business because many businesses lose money during the customer acquisition process because they know that they will get repeat business later on that will more than repay the customer acquisition costs.
 See also: Marketing, Market, Customer, Customer acquisition cost, Advertising
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