The lower the budget if nobody uses it is a perverse incentive. Costs at units are variable, but the budget model does not reflect that which incurs silly expen

The lower the budget if nobody uses it is a perverse incentive. Costs at units are variable, but the budget model does not reflect that which incurs silly expenditure so that you can ensure that next year when New variables occur (radios, weapons, etc are a year older, new climate changes, solar flares, etc) will not hinder the progress of unit affairs.