And both are illegal ubder Sarbanes-Oxley for public US companies. SOX came into being after Enron went bust for, among other things, doing exactly that. Becaus

And both are illegal ubder Sarbanes-Oxley for public US companies. SOX came into being after Enron went bust for, among other things, doing exactly that. Because it is a very easy way to cook your books. If a company is doing it, it mounts to fraud and is a red flag.