Sometimes you are only interested in keeping a farm, factory, or other business unit running at certain times of the year.  It is a HUGE pain to have to rebuild, reconfigure, reset supplier relationships, and then re-destroy business units that meet this usage profile.

For example, September is the only month out of the year that you can produce grapes.  During that one month it is nice to have huge farm capacity in order to be able to produce.  You can make other things during the rest of the year, but what if it is not part of your business model?  Your choices are either to destroy them (and recreate next year), leave them running at full capacity doing nothing the rest of the year, or change your business model to find something to do with them the rest of the year.

Wouldn’t it be great if you could “idle” the unit when you did not need the capacity?  You still should have to pay some of the overhead to reflect the cost of taxes and maintenance (maybe 25% of overhead?), but at that price you might be able to justify leaving it shuttered for most of the year.