3. How to recapture the value of secondary assets?

Several solutions exist, the main ones are described below:

• reuse of the entire product after reconditioning, repackaging or simple repackaging;

• "cannibalization";

• material recovery ;

• landfill ;

• thermal recovery by incineration ;

• sale on a secondary market (second-hand, foreign country...).

For our company, we can't use the system of valuation by selling on a secondary market. Indeed, this kind of action would inevitably have consequences for the sales strategy of our new products, as well as for the manufacturer's image.

On the other hand, we can also use other recycling methods. Several...