The sunk cost for building a new stadium are money spent on buying the land, registration fees, money given to the people who has been displaced from that place.
A sunk cost is money that has already been spent and cannot be recovered. A sunk cost differs from future costs that a business may face, such as inventory purchase costs or product costs.
Such costs are excluded from future business decisions because they will remain the same regardless of the outcome of the decision.
Sunk costs are in contrast to relevant costs, which are future costs that have yet to be incurred.
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