> If they were like business expenses people would try to minimise them, Perhaps in some cases, but many companies I know have "spend it or lose it" policies w

> If they were like business expenses people would try to minimise them, Perhaps in some cases, but many companies I know have "spend it or lose it" policies wrt budgets, so often money gets spent just to justify being able to spend more next year. And I've worked with a couple small companies that tried to spend more (legitimately) to try to avoid having as much profit to pay tax on. So not every business tries to minimize cost (or not as efficiently as you might assume).