What it asks for. System components must be replaced when the developer, vendor or manufacturer no longer supports them, or justified and documented alternative support must be provided for components that must stay in use.
In practice. This means tracking end-of-life and end-of-support dates in the asset inventory, planning replacements in budgets and roadmaps, and maintaining a risk-accepted exception register with compensating controls such as isolation. Auditors look for lifecycle tracking, exception approvals and evidence that unsupported components are reduced over time. Extended support contracts can be a valid bridge while replacement is planned.
Common gaps. Unsupported operating systems and appliances remain in production because replacement was never funded. Unsupported open source libraries are often invisible to inventory processes. End-of-support dates are also missed for firmware and embedded components.