I am wondering which of the following is correct/preferable:
We need to take into account the cost incurred until action is finally taken.
vs
We need to account for the cost incurred before action is finally taken.
For a bit of context: this passage refers to an hypothetical scenario where someone procrastinates until they finally address the issue at hand. The sentence wants to draw attention to the fact that there are costs associated with this delay in taking action.