This image shows a CPA Core 1 study note from GevorgCPA.com explaining how to calculate the cost of capital, covering the four required inputs including costs of debt, costs of equity, weighting of debt and equity, and tax rate, the highlighted WACC formula as weighting of debt multiplied by after-tax cost of debt plus weighting of equity multiplied by cost of equity, and the key principles that different sources of capital have varying costs and each source requires its own cost calculation, relevant to CPA Core 1 candidates studying finance and cost of capital concepts.