noun
Technical accounting term for a cost that has already been incurred and cannot be recovered.
埋没原価は、意思決定の際に考慮すべきではない。
Sunk costs should not be considered when making decisions.
Loanword from English 'sunk cost', used in similar contexts but may sound more modern or casual in business settings.
Compound of 埋没 (まいぼつ, 'burying, embedding') and 原価 (げんか, 'cost price'), likely a calque from English 'sunk cost'.