When the DuPont chemical company first attempted to enter the paint business, it was not successful. According to a company report, in one year it “lost nearly $500,000 in actual cash in addition to an expected return on investment of nearly $500,000, which made a total loss of income to the company of nearly a million.” Why did this report include as part of the company’s loss the amount it had expected to earn—but didn’t—on its investment in manufacturing paint?