Several years ago, I was told that my job may be eliminated due to restructuring within our organization. I immediately began looking for another role within the company and outside the company. I looked for three months and finally found something that was comparable in salary but not in work environment. With my original job, I was working from home and my potential new job was working in an office environment. This change would be a disruption to our family routine of not having mom in the home and it would also result in increased costs such as a gas, wear and tear on the car and clothing expenses. While I could easily measure the actual costs incurred such as gas and clothing, it was more difficult to place a cost on working outside the home. Brickley, Smith and Zimmerman (2009) indicate an opportunity cost is the cost of what you are giving up to make a certain choice. I had to give up my work environment that I preferred to accept a position that maintained my salary but was in a physical office vs. within my home. I had measurable monetary costs associated with a change in working environment and I had a loss of preferred work space, which I valued tremendously but was unable to assign a dollar figure to. I made the decision to accept the new position and within only a few weeks, I knew this was not the right decision for me. It took me over a year to find a position that allowed me to, once again, work from home. The associated actual costs of changing positions nearly a year prior (gas, clothing, etc.) would be considered sunk costs and should not be considered relevant in making a decision to change back to a work from home position (Brickley et al., 2009). Saint Leo’s core value of Responsible Stewardship was applicable in that I knew I had to replace my position that was being eliminated in order to help provide for our