9 Beware of any reallocation of overheads from existing services, such as the reallocation of existing management

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9 Beware of any reallocation of overheads from existing services, such as the reallocation of existing management salaries or head office overheads. These costs would be incurred whether the project is implemented or not, they are simply a reapportionment of existing administration costs, they are not incremental cash flows.

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