What is costs calculation method in PPC?

There is no need for you, as the advertiser, to calculate click costs in most popular pay--per-click programs as the cost is reported as they occur. You simply set the maximum per click cost you are willing to pay and your bid competes against others in the ad auction, your cost ends up being the lowest amount needed to out bid your competitor. The ad platform records the click cost and displays the cost on your account, so there is nothing for you to calculate, just read what is reported.
 
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