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Bran is the internal part of the wheat kernel with the bran removed.
Sunk Costs
Costs that have already been incurred and cannot be recovered or altered, and thus should not affect future business decisions.
Side-Effect Costs
Unintended expenses or losses that occur as a result of business decisions, not directly related to the project in question.
Incremental Overhead
Additional overhead costs that are incurred when an organization increases its production volume or undertakes new activities.
Financing Costs
Expenses incurred by a company in the process of raising capital through debts and/or equity, including interest payments and commissions.
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