But your prodding questions don't make sense.
It would be obvious to anyone with a basic understanding of opportunity cost not to include it in basic representation of debt, revenue, and loss.
For anyone other than /u/DefenderTitan who apparently is some kind of guru using "common tactics" to educate me about something I never asked to be educated about, the reason you wouldn't include opportunity cost in these numbers is because a) you would confuse the fuck out of any professional who asked for those numbers and b) it's a projection, not a historical value. it's highly variable, subjective, and difficult to pin down.
Despite being difficult to quantify, it's still the main reason our legislatures don't give a fuck about marijuana legalization once they get to capital hill.
edit: oh, and you: you're muted. we're done. go read a book.
double edit: https://www.coursera.org/learn/financial-accounting