1. From a managerial perspective, do you think this is a good idea to exclude negative opportunity costs? Should this information be disclosed somewhere for investors etc to evaluate if management is making good decisions? Why or why not?

2. Bring up a parallel situation in accounting whereas for potential warranty claims through a warranty liability accounts or say you are settling a court dispute; there is a difference if the potential settlement or payment of cash is probable and estimable vs. probable and not estimable. In the case of probable and estimable we would actually deduct from the liability or cash account associated in the current year, essentially plan to pay. If it is not estimable then especially for a public company they would then disclose that with a notation publicly in accordance with GAAP. Does or should this apply to negative opportunity costs?