Some common reasons include: 1  a serious accident â such as a road accident, a severe head injury, a serious fall or severe burns. 2  a serious short-term condition â such as a heart attack or a stroke. 3  a serious infection â such as sepsis (blood poisoning) or severe pneumonia.
The definition of unnecessary is not needed. An example of something unnecessary is a bowl of sugar for cooking meatballs.
Irrelevant Cost. What is an 'Irrelevant Cost'. An irrelevant cost is a managerial accounting term that represents a cost, either positive or negative, that does not relate to a situation requiring management's decision. As with relevant costs, irrelevant costs may be irrelevant for some situations but relevant for others.