sunk cost
burial expenses (sunk costs) are expenses that have already been incurred.
Buried costs are historical and cannot be changed by the decision to adopt or reject a project.
(omitted)
Such costs must be ignored.
Principles of Corporate Finance."
The term "sunk cost bias" or "Buried Cost Fallacy" refers to the fact that sunk cost is not ignored.
---
This page is auto-translated from /nishio/サンクコスト. If you looks something interesting but the auto-translated English is not good enough to understand it, feel free to let me know at @nishio_en. I'm very happy to spread my thought to non-Japanese readers.