Damages and fines levied are part of the "costs" side of a balance sheet. If those costs outweigh the revenue, then the business is unprofitable. I think I ca

Damages and fines levied are part of the "costs" side of a balance sheet. If those costs outweigh the revenue, then the business is unprofitable. I think I can see the point you're trying to make, with a distinction between the usual running mode, and abnormal circumstances imposed from an external source. I disagree with that point, as no company exists in a vacuum. The laws and regulations of their environment may impose costs, and those are part of the cost of doing business.