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sunk cost

costs

(ISO 6707-1:2014, 9.3.85) of goods and services already incurred and/or irrevocably committed

Note 1

These are ignored in an appraisal. The opportunity costs of obtaining or continuing to tie up capital are, however, included in WLC (3.1.133) analysis and the opportunity costs of using assets (3.1.7.1)(3.1.7.2) can be dealt with as costs in LCC (3.1.62) analysis..

Bron

ISO 15686‑5:2008, 3.1.13

Norm
NPR-ISO/TR 15686-11:2014 en
Titel
Buildings and constructed assets - Service life planning - Part 11: Terminology
Paragraaf
3.1.122
Terug

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