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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AFM Exams › yilandwe (june15)
sir we would not have lost remarks right if would have taken redundancy costs and lost contribution in NPV analysis here? Because i felt its an opportunity cost and so should be deducted.
No – you would not have lost marks.
As the examiner states in his answer, they are very small relative to everything else and would. make no difference to the recommendation, but you would not have lost marks if you had included them.