Suppose you’re a furniture manufacturer. You’ve been in the business for several years and established a good brand image. Most of your products fly off the shelves, but some nightstands are slowly morphing into dead stock.
One day you check your orders and notice someone has purchased one of those nightstands.
You head over to your stock room, climb on a ladder and start wiggling down the item, so you can clean it, package it, and send it to its new home. But as you’re about to grab it with both hands, you lose your balance and drop the nightstand to the ground.
For a brief moment, you consider purchasing a taller ladder but quickly forget about it and start assessing the dropped item. You notice that it has some unrepairable damage.
This nightstand has now become scrap inventory.