Other areas of the current GM business required more money and attention and since these areas created profits, GM was no longer willing to pour more money into the Saturn Company. If Saturn couldn't start paying its bills, it would have to close the plant and put thousands of employees out of work. GM and Saturn each had to think about their own future, and in doing so, they had to eliminate the sunk cost. Although GM and Saturn have realized that costs and decisions are linked to each other, it is a sunk cost because it is irrelevant as it has already been lost. (Froeb, McCann 2010) Saturn needed to focus on whether or not it could compete with the success of the Japanese automakers and things just didn't seem that way. In 2004, GM announced that it would abandon the Saturn Company and bring its focus back to GM models. The company that prided itself on being “A Different Kind of Car” was gone