They likely have to use the number of customers who are inactive and probable to request a refund, then use that estimate to calculate the size of a liability a

They likely have to use the number of customers who are inactive and probable to request a refund, then use that estimate to calculate the size of a liability account which must be held on the balance sheet. As it grows, that hits the pnl anyway so from an earnings perspective it doesn’t matter too much. Couple that with the cost of customer service calls etc. + the inactive customer count + the goodwill and the decision seems rational