Some of the UK rail closures made under the Beeching Axe while British Rail were operating services were justified at the time by deliberately not including future efficiencies and bringing forward many years of future costs into a short time frame to show, by accounting, that the route was not sustainable.
At the time of these closures under the Beeching Axe when British Rail managed services, some routes were deemed unsustainable due to not considering future cost savings and prematurely accounting for many years' worth of expenses.