| | Time | Authors | Category | Research field |
| | 1987 | Klemperer | Contract cost, learning cost, transaction cost | Banking | | 2002 | Jones | Costs of risk, costs of prechange search and evaluation, costs of postconversion behavior and cognition, costs of preparation, expenses of sunk costs, costs of opportunity | Banking, hairdressing industry | | 2003 | Patterson and Smith | Continuing, learning, and sunk costs | Medical, travel, beauty services industry | | 2010 | Burnham | Financial conversion costs, program conversion costs, and relationship conversion costs | Credit cards and long-distance calls | | 2013 | Kim | Loss, involvement, and adaptation costs | Mobile phone service industry | | 2017 | Whitten and Wakefield | Identifying and evaluating costs, including uncertain costs, benefits loss costs, conversion costs, employment and retraining costs, sunk costs, and system renewal costs | Software outsourcing industry |
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