Final answer:
Lost customers are not a typical direct cost of switching to a new computer system, while costs for new hardware, software, hiring staff, operating the system, and site preparation are.
Step-by-step explanation:
The question asks which item is not a typical cost incurred when a company switches to a new computer system. The costs a company usually incurs involve new computer hardware and software, hiring additional employees, operating the new system, and site preparation. However, lost customers are not a direct cost associated with switching to a new computer system but could be an indirect consequence if the transition affects the customer experience negatively.