Capital budget-financial analysis

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In terms of an Financial Analysis in Excel, where would the following sit:

"If company A goes ahead with the project, the company will set up project operations in one of the factories it currently owns. This factory is currently leased to Company B for $100,000 per year."

Can someone please advise me would this be an opportunity cost? How would I account for it in a capital budget/financial analysis?

Reference no: EM131951077

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