This example shows how Kotlin uses abstract classes and methods. First, an abstract class Animal is defined with an abstract method sound. This method has no body, so Animal cannot be instantiated. Then, a subclass Dog inherits Animal and overrides the sound method to return "Bark". Because Dog implements all abstract methods, it becomes a concrete class that can be instantiated. Finally, we create a Dog object and call its sound method, which prints "Bark". This flow ensures that abstract classes provide a template, and subclasses provide specific behavior before objects are created.