Posted by & filed under Financial Accounting, Marketing & Strategy, Student life.

Description: Subway restaurants in Canada may have given a whole new meaning to the phrase “cut the mustard” as disappointed sandwich consumers are finding their favourite condiment is disappearing from the popular franchise. Dalhousie University’s Sylvain Charlebois notes that demand for the flavourful yellow topping has been declining while other sauces and marinades helped push overall condiment consumption up. Subway did not appear to respond directly to the CBC journalist’s inquiries, making it difficult to confirm aspects of this story. In a changing condiment landscape, it will be interesting to see if mustard disappears from Subway for good.

Date:  February 23, 2024

Source:  cbc.ca

 Link: https://www.cbc.ca/news/business/mustard-demand-canada-1.7123420

Discussion points:

1) Has anyone on your campus complained of this mustard crisis at Subway?

2) Do you think it would be a wise move to remove mustard from Subway restaurants? What would be some key factors to consider in such a decision?

3) Page 9-30 of Wiley’s Financial Accounting: Tools for Business Decision-Making discusses intangible assets with indefinite lives. What is the key factor mentioned in this section that determines whether a franchise has an indefinite life?

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