Unexpired Cost

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Unexpired Cost

The difference between the price one paid for an asset and the revenue it has generated, when the latter is less. That is, an asset has an unexpired cost when it has not yet paid for itself. An asset that has an expired cost for too long or never recovers its initial cost represents a bad investment.
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Value-based metrics and cash flows are mentioned briefly in chapter seven, but the book is based on the accounting model and gets bogged down when it tries to relate the balance sheet to value, rather than seeing it as unexpired costs where intellectual capital is unlikely to appear.