we are evaluating the introduction of a new product with significant features that we believe the customers will like and will be willing to pay a premium to the price of our current product. to be safe, we will not discontinue the sale of the older product until demand diminishes and the old product is replaced by the sales of the new product. how would you model the lost sales of the old product? is this a relevant cost and if so, would it be a positive or negative cash flow?