"To fabricate a new part was not an option". Where

"To fabricate a new part was not an option". Where did that come from? The new part is still specified in the drawings and other information given to the vendor. All they have to do is break the contract with the first vendor and find another, worst case. All I am saying is that it should not be appearing in Financial Statements. I have some experience with this. I was working on a Project once and a vendor was late. IT was impacting the job. We had to do the work during certain shut-down windows which occurred monthly. We ended up sending someone tto the plant to surveil them. It turned out that their early explanations were just lies. They eventually clammed up and said nothing. Did it when they pleased. This was back in 2008 when things were nuts. They did not care because they had so much work. That company will never do business with them again. Anyway, we ended up getting a 100k settlement on a contract worth 1 Million. The job was 3 or 4 months late. This is not worth mentioning on Financial Statements. Sounds like an excuse.