We consider the additional stage of dealing with Abandonment Costs at the end of a product Life Cycle. making sure that the company makes enough profit over the life time of a product to be able to cover the costs of closing the product down (laying off staff, decommissioning factories, covering potential liabilities etc.).
Handy if you can get the Government (Taxpayer) to do it for you as in this case where Shell have been given £112m as a contribution to decommissioning the North Sea oil fields.