Give an example of an opportunity cost that an accountant might not count as a cost. Why

Question:

Give an example of an that an accountant might not count as a cost. Why would the accountant ignore this cost?

Opportunity Cost
Opportunity cost is the profit lost when one alternative is selected over another. The Opportunity Cost refers to the expected returns from the second best alternative use of resources that are foregone due to the scarcity of resources such as land,...