3 ms·Sure, but opportunity cost is not a line item on a budget.by conesus 16y agoSure, but opportunity cost is not a line item on a budget.apotheon 16y agoI didn't say it was. I said that was his point.shiftpgdn 16y agoIt /can/ be. If I'm working on a project for myself I try to keep track of hours spent as if I were working for a company.