diff --git a/composer.json b/composer.json
index daa8fd0..ebd20f7 100644
--- a/composer.json
+++ b/composer.json
@@ -16,7 +16,7 @@
         "ext-curl": "*"
     },
     "require-dev": {
-        "phpunit/phpunit": "3.7.*",
+        "phpunit/phpunit": "4.*",
         "squizlabs/php_codesniffer": "3.*"
     },
     "support": {
diff --git a/lib/RetailCrm/Methods/V5/Costs.php b/lib/RetailCrm/Methods/V5/Costs.php
new file mode 100644
index 0000000..ca4cc1e
--- /dev/null
+++ b/lib/RetailCrm/Methods/V5/Costs.php
@@ -0,0 +1,214 @@
+<?php
+
+/**
+ * PHP version 5.4
+ *
+ * CostsTrait
+ *
+ * @category RetailCrm
+ * @package  RetailCrm
+ * @author   RetailCrm <integration@retailcrm.ru>
+ * @license  https://opensource.org/licenses/MIT MIT License
+ * @link     http://www.retailcrm.ru/docs/Developers/ApiVersion5
+ */
+namespace RetailCrm\Methods\V5;
+
+/**
+ * PHP version 5.4
+ *
+ * CostsTrait class
+ *
+ * @category RetailCrm
+ * @package  RetailCrm
+ * @author   RetailCrm <integration@retailcrm.ru>
+ * @license  https://opensource.org/licenses/MIT MIT License
+ * @link     http://www.retailcrm.ru/docs/Developers/ApiVersion5
+ */
+trait Costs
+{
+    /**
+     * Returns filtered costs list
+     *
+     * @param array $filter (default: array())
+     * @param int   $page   (default: null)
+     * @param int   $limit  (default: null)
+     *
+     * @throws \InvalidArgumentException
+     * @throws \RetailCrm\Exception\CurlException
+     * @throws \RetailCrm\Exception\InvalidJsonException
+     *
+     * @return \RetailCrm\Response\ApiResponse
+     */
+    public function costsList(array $filter = [], $limit = null, $page = null)
+    {
+        $parameters = [];
+
+        if (count($filter)) {
+            $parameters['filter'] = $filter;
+        }
+        if (null !== $page) {
+            $parameters['page'] = (int) $page;
+        }
+        if (null !== $limit) {
+            $parameters['limit'] = (int) $limit;
+        }
+
+        return $this->client->makeRequest(
+            '/costs',
+            "GET",
+            $parameters
+        );
+    }
+
+    /**
+     * Create a cost
+     *
+     * @param array  $cost cost data
+     * @param string $site (default: null)
+     *
+     * @throws \InvalidArgumentException
+     * @throws \RetailCrm\Exception\CurlException
+     * @throws \RetailCrm\Exception\InvalidJsonException
+     *
+     * @return \RetailCrm\Response\ApiResponse
+     */
+    public function costsCreate(array $cost, $site = null)
+    {
+        if (!count($cost)) {
+            throw new \InvalidArgumentException(
+                'Parameter `cost` must contains a data'
+            );
+        }
+
+        return $this->client->makeRequest(
+            '/costs/create',
+            "POST",
+            $this->fillSite($site, ['cost' => json_encode($cost)])
+        );
+    }
+
+    /**
+     * Delete costs set
+     *
+     * @param array $ids costs identifiers
+     *
+     * @throws \InvalidArgumentException
+     * @throws \RetailCrm\Exception\CurlException
+     * @throws \RetailCrm\Exception\InvalidJsonException
+     *
+     * @return \RetailCrm\Response\ApiResponse
+     */
+    public function costsDelete(array $ids)
+    {
+        if (!count($ids)) {
+            throw new \InvalidArgumentException(
+                'Parameter `ids` must contains a data'
+            );
+        }
+
+        return $this->client->makeRequest(
+            '/costs/delete',
+            "POST"
+        );
+    }
+
+    /**
+     * Upload costs
+     *
+     * @param array $costs costs array
+     *
+     * @throws \InvalidArgumentException
+     * @throws \RetailCrm\Exception\CurlException
+     * @throws \RetailCrm\Exception\InvalidJsonException
+     *
+     * @return \RetailCrm\Response\ApiResponse
+     */
+    public function costsUpload($costs)
+    {
+        if (!count($costs)) {
+            throw new \InvalidArgumentException(
+                'Parameter `costs` must contains a data'
+            );
+        }
+
+        return $this->client->makeRequest(
+            '/costs/upload',
+            "POST",
+            ['costs' => json_encode($costs)]
+        );
+    }
+
+    /**
+     * Get cost by id
+     *
+     * @param string $id   customer identificator
+     *
+     * @throws \InvalidArgumentException
+     * @throws \RetailCrm\Exception\CurlException
+     * @throws \RetailCrm\Exception\InvalidJsonException
+     *
+     * @return \RetailCrm\Response\ApiResponse
+     */
+    public function costsGet($id)
+    {
+        return $this->client->makeRequest(
+            "/costs/$id",
+            "GET"
+        );
+    }
+
+    /**
+     * Edit a cost
+     *
+     * @param array  $cost cost data
+     * @param string $site (default: null)
+     *
+     * @throws \InvalidArgumentException
+     * @throws \RetailCrm\Exception\CurlException
+     * @throws \RetailCrm\Exception\InvalidJsonException
+     *
+     * @return \RetailCrm\Response\ApiResponse
+     */
+    public function costsEdit(array $cost, $site = null)
+    {
+        if (!count($cost)) {
+            throw new \InvalidArgumentException(
+                'Parameter `cost` must contains a data'
+            );
+        }
+
+        return $this->client->makeRequest(
+            sprintf('/costs/%s/edit', $cost['id']),
+            "POST",
+            $this->fillSite(
+                $site,
+                ['cost' => json_encode($cost)]
+            )
+        );
+    }
+
+    /**
+     * Delete cost by id
+     *
+     * @param string $id cost identifier
+     *
+     * @throws \InvalidArgumentException
+     * @throws \RetailCrm\Exception\CurlException
+     * @throws \RetailCrm\Exception\InvalidJsonException
+     *
+     * @return \RetailCrm\Response\ApiResponse
+     */
+    public function costsDeleteById($id)
+    {
+        if (!empty($id)) {
+            throw new \InvalidArgumentException(
+                'Parameter `id` must contains a data'
+            );
+        }
+
+        return $this->client->makeRequest(
+            sprintf('/costs/%s/delete', $id),
+            "POST"
+        );
+    }
+}