👉 In finance, a "premortifying" refers to the sale of assets or liabilities that have an immediate effect on the financial position and cash flows of a company. This occurs when the value of certain assets is reduced due to changes in market conditions or unexpected events. For example, suppose a company has a factory that provides raw materials for production. If the price of raw materials increases, the company may decide to sell the factory's inventory at a reduced price, which reduces its cash flow and potentially