for instacne, science protocols are subjected to change, there are disputed methods in the scinetific communinty for thr exact protocol of proecdures and expirments being used. Also in business the change is indictive of the accountingmethods used for the design transfer, for instance if the design and schematics of this product is moved to another company who uses a different approach to accounting inventory then this must be adressed. There also goes to the question of manufacuring processes used in design production. The equipment used and the depreciation methods used for the associated equipment.