These costs are comprised of the start-up costs and the investments in fixed assets. In the past, the Commission has considered past cumulative losses as elements that a vendor could recover when selling an undertaking. ###>Ces coûts comprennent les coûts de lancement et la formation de capital fixe. Il arrive aussi au Conseil de considérer les pertes accumulées comme des éléments que le vendeur est en droit de recouvrer en vendant l'entreprise.