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. We will however see a decrease in sales of the old product. Is this decrease in sales a relevant cost? And if so, would this decrease in sales be modeled as a positive or negative cash flow?