James O'Neil / Getty Images Unlevered cost of capital is an analysis using either a hypothetical or an actual debt-free scenario to measure a company's cost to implement a particular capital ...

Bruner, Robert, Kenneth M. Eades, Robert S. Harris, and Robert F. Higgins. "Best Practices in Estimating the Cost of Capital: Survey and Synthesis." Financial Practice and Education 8, no. 1 ...

The return that is sacrificed by investing finance in one way rather than investing in an alternative of the same risk class, e.g. financial security.