- *avoidable cost, a sunk cost cannot be changed by a further decision (without avoiding penalties). For example, an organization that enters a binding agreement for the *long-term rental of warehousing space incurs the rental expense as a sunk cost. See also Unavoidable cost.
Auditor's dictionary. 2014.
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Sunk Cost — Sunk costs (deutsch: versunkene Kosten), oft auch als irreversible Kosten bezeichnet, sind betriebswirtschaftliche Kosten, die bereits in der Vergangenheit entstanden sind, d. h. bereits zu Auszahlungen geführt haben oder deren gegenwärtiges oder … Deutsch Wikipedia
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sunk cost — noun A cost that has already been incurred and which cannot be recovered to any significant degree … Wiktionary
sunk cost — noun : a cost already incurred that is not subject to variation or revision and that is usually represented by a fixed asset purchased and in use … Useful english dictionary
sunk cost — irreversible expense that is not relevant to future decisions … English contemporary dictionary
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