borrowing cost vs cost

borrowing cost and cost both are nouns.

Word	Noun	Adjective	Verb	Adverb
borrowing cost	Yes	No	No	No
cost	Yes	No	Yes	No

As nouns, cost is a hypernym of borrowing cost; that is, cost is a word with a broader meaning than borrowing cost:

borrowing cost: the cost of borrowing something
cost: the total spent for goods or services including money and time and labor

borrowing cost (noun)	cost (noun)
the cost of borrowing something	the property of having material worth (often indicated by the amount of money something would bring if sold)
	value measured by what must be given or done or undergone to obtain something
	the total spent for goods or services including money and time and labor

borrowing cost (verb)	cost (verb)
	be priced at
	require to lose, suffer, or sacrifice