The company can continue to use them to make their own bikes and generate the same $15 extra selling price. What is the value of these shifters to the company? The $10 historical cost is not relevant for decision making. However, due to the sudden soar of pricing, the company has no intention to buy more shifters after using up all the existing stock as the additional selling price cannot cover the additional cost. If the value of using these shifters is the factor for making the choice between selling these shifters to other bike markers at $12 each or to install them in its own bikes and sell at $15 extra, the value of owning these shifters by not doing anything will be the maximum foregone of $15 each (the economic value). Similarly, using the deprival value model, we can automatically identify $15 as the chosen figure.