We call it a 'split level cut' or a 'breaker bar cut'. Its used on small diameter trees that have a bit of back lean, or are very upright and there is a contrary wind, and might sit back and pinch the saw if a regular backcut is used. Obviously, height, wind and degree of lean have to be taken into consideration...
Once the first horizontal part of the back cut is made, a breaker bar (that 3' lever with a turning hook attached) is put into the cut. Ekka used wedges, fine whatever works!
Then the second slanting part of the cut it made, put the saw down and lever over the tree.
I like using a breaker bar, one tool, in the cut, bam, push it over, no fiddling and fumbling for a hammer to knock the wedges.
One trick of the trade, when you have come forward on the backcut as far as you want to set the hinge thickness, plunge the saw in a bit on each part of the back cut. This will ensure that they overlap deep inside the tree.
What can tend to happen is you get left with a 'triangle' of uncut wood in the centre, right in the back of your hinge. On hard, strong timber, this uncut bit will hold the whole d@#m thing up.
Go Patriots...Even though Antonio Pierce of the Giants is Bermudian!