Sunk Cost
A past license payment does not decide whether to use the product. Compare future costs and benefits, including what owned resources could do elsewhere.
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Switching Value
Financial break-even and a change in the preferred option are different boundaries. A variable may have several boundaries, or none in its feasible range.
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Optimism Bias
Correct systematic forecast error using comparable evidence. Show how mitigation, its cost, and remaining uncertainty change the estimate and reserve.