What is the name of the process depicted below that shows the life cycle of the typical plant? 
Definitions:
Par Value
The face value of a bond or stock, as stated by the issuing company, which may differ from its market value.
Stock Issuance Costs
The expenses related to issuing new stocks, including legal, accounting, and underwriting fees.
New Shares
New shares refer to additional stocks issued by a company either through public offerings or rights issues to existing shareholders, which can dilute current ownership percentages.
Consolidated Receivables
The aggregation of all receivables or money owed by customers to a company, combined from all its divisions or subsidiaries for reporting purposes.
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