One of the challenges businesses have is what to do with excess inventory. Companies will often think of creative ways to deal with that problem so they can convert that inventory into actual cash.
Harley Davidson, once upon a time, was faced with the problem of too much inventory. The company put an unusual plan in place to deal with it -- they turned those motorcycle parts into a new type of motorcycle and sold it for the usual premium.
Situation solved -- excess inventory gone and the company was able to charge a premium for the stuff it didn't want. Pure genius.