RE: RE: RE: Financial ?You don't record lost opportunity cost or profit on the books of an organization, so your presumption that a $25 million a year loss should be recorded in the books is completely erroneous.
In your scenario, FIU would record the sale as revenue of 26,000 oz x $400 = $1,040,000 (they may have booked it initially as Deferred Revenue (Liability) and would then draw it down every year, transferring it over to Revenue. On the other side of the transaction they would draw down their Gold Inventory (Asset) and transfer it over to Cost of Goods sold, resulting in a zero sum income statement impact (assuming the cost of that gold was in fact $400 per oz). There is nothing to write off, as you presuppose.
The lost opportunity is irrelevant and is not reflected in the financial records of a company. Organizations record their transactions on a historical basis, not on what may happen in the future.
I think there is too much "Chicken Little" going on here with your posts. The sky is not falling!