Factory shutdown costs

Yes, I agree with your list. Cost must also include cost of disposing/recycling/ equipment and any other admin fee (legal, environmentatl).

Hello!

I would not consider sunk costs at this point tbh -they are precisely sunk-. 

Over that, all the admin cost of selling/removing the building, and the taxes paid on the sale if so

Hope it helps!

Cheers, 

Clara

I'd add opportunity costs - revenue that you're ceasing if you're closing the factory.

Hi there,

Agreed with your list and Adi's addition.

That said, I wouldn't put sunk costs here (by their definition, they are sunk).

Finally, I would add the biggest cost of them all: opportunity cost. I.e. lost revenues.

Agree with the colleagues' additions! Opportunity cost may be crucial here.