A benefit foregone is an _ cost. Hint ::: NTYIPUOOTPR?

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 ..)