Enter the book value ($) and the salvage value ($) into the Sunk Cost Calculator. The calculator will evaluate and display the Sunk Cost.

- All Cost Calculators
- Out of Pocket Cost Calculator
- Salvage Value Calculator
- Depreciable Cost Calculator

## Sunk Cost Formula

The following formula is used to calculate the Sunk Cost.

**SC = BV – SV**

- Where BC is the Sunk Cost ($)
- BV is the book value ($)
- SV is the salvage value ($)

## How to Calculate Sunk Cost?

The following example problems outline how to calculate Sunk Cost.

Example Problem #1:

- First, determine the book value ($). The book value ($) is given as 142.
- Next, determine the salvage value ($). The salvage value ($) is provided as 20.
- Finally, calculate the Sunk Cost using the equation above:

SC = BV – SV

The values given above are inserted into the equation below:

SC = 142 – 20 = 122 ($)

Example Problem #2:** **

The variables needed for this problem are provided below:

book value ($) = 750

salvage value ($) = 300

Entering these values and solving gives:

SC = 750 – 300 = 450 ($)