Why all losses are not included in accounting

We only repory 5 elements_ assets 

Liabilities

Expenses and losses 

Incomes and gains 

Equity 

Your question does not fall under anyof the above. Yoir asking aboit opportunity costs in investment.

To.think of it in a different way

Revenue losses eg inventory losses or operating losses

Capital losses eg machinery impairment 

Equity losses eg loss on issue of shares

Are the only losses we consider in accounting