Well, it is a regulation to ensure the business is intended to close. Instead of "going out of business" sign, what happen "big sale" sign every quarters? FWIW, I am not sure if that big sale is really a big sale with discounts. In fact, I have seen mattress stores claiming a price drop on the flyer for $850 but the regular price never stays - basically I am calling out certain stores lying about the regular price and promotional price.