So... if hypothetically we ever went to negative interest rates, you could screw up somebody's taxes by stealing some item from them Jan 1st that doesn't deprec

So... if hypothetically we ever went to negative interest rates, you could screw up somebody's taxes by stealing some item from them Jan 1st that doesn't depreciate, and returning it to them December 31st. Then report this action to the IRS, and the victim of the theft now owes the government because the negative interest you saved them by taking this asset off their hand and returning it to them December 31st is now income.