Non-Core Item

You’re in the business of making leather jackets. You make your own buttons. You package. You ship. But that’s it. You don’t retail them, i.e. sell them to consumers. Instead, you sell them to Macy’s and Bloomies and other physical retail stores.

In the process of making your leather things, a few employees perfected a way to watch television, such that the speakers play through the audio channels of the sewing machines. It’s a totally cool technology and makes the monotony of daily sewing for your workers…better. You might even be able to sell that tech.

But it’s not core. It’s not part and parcel to your core business of making leather jackets. So you may want to sell it, or at least account for it differently. Or at least service it last, at the end of the tech support food service line.