However, these changes would have incurred major additional expenses. These expenses are incurred over several years. A$130,000 for expenditures already incurred. All claims for costs must be "reasonably incurred" or "reasonable in amount". Thus, costs are incurred for multiple items rather than a particular item sold. Nonetheless, costs are incurred in both the situations. The British incurred heavy losses during assaults. It also incurred significant amounts of debt to increase production. Black himself incurred high legal fees. Meanwhile, the Soviets incurred high costs for their own foreign interventions. The item refers to unforeseeable cost likely to be incurred during the contract. If loss is incurred upon sale, it will not be deductible. Net income losses were incurred in 2012 and 2014. Some cost must be incurred to remove these inefficiencies. According to the UAE, heavy losses have been incurred already by AQAP.