Which value should we choose to represent the use of this asset (coffee) ? Is it really the maximum benefit foregone i.e.,200 per kg? In the case,the asset can be replaced and are in stock! What is the cost to the company when they are doing normal trading? Would it be sensible for the company to forego a sale of $200 to an individual and obtain a lower selling price of $150 from the retailer? Of course not, the company should buy it from the market at $100 and sell the asset to the retailer. Therefore,in this situation, the cost to the company is $100 per kg,the price that they can purchase the coffee from the market.