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When any ascertained and significance amount has been invested or decision has already made to considering the other benefit be left is called opportunity cost.
Hence foregone benefit is called opportunity cost.
opportunity ............cost..............................................
OPPORTUNITY COST IS THE ANSWER
The Correct option is the Opportunity Cost
OPPORTUNITY COST...........
A benefit that can be reliably measurable and contains an economic benefit to the business should be recognized in the books of accounts (IAS20, IAS18, IAS37 ..)