The cost of postponing an investment is calculated without mixing realised losses with estimated opportunity cost. First define the waiting period and the investment option being considered.
Separate realised expenses
For the same period, total records for destruction and write-offs, customer returns, extra labour, emergency transport or rented capacity. Do not count the same event twice. Record orders declined for lack of capacity separately; assess them as an assumption, not as completed sales.
Estimate potential order contribution carefully
For declined demand, use the enquiry record, volume that could have been served and contribution after variable costs. Do not count all turnover as a loss. If demand is uncertain, build a range and show which assumption changes the result.
Compare the same period and conditions
Set verified and assumed costs during the delay period beside financing and operating costs of investing now over that same period. Note whether current service conditions are expected to continue. Historical records inform a scenario; they do not guarantee future losses.
