Providing for hull loss
To take issue with Sunfish.
I'd expect a prudent management, (QF, DJ, NZ, SQ ) doesn't matter which,to understand what a catastrophic hull and life loss event might cost.
And then make provision for it. It's called good management.
I don't know if a rolling 5 or 10 year period is right (not a bean counter), but some provision and recognition is sensible.
Nothing to do with engineering outsourcing.
It is said that Swissair's demise was in part related to the fact that they had not considered or understood the need to manage the costs of a catastrophe.
FWIW