One must remember that US corporations are bound only to the interests of shareholders. DTO is a shareholder-friendly policy as it does wipe accrued wage liabil

One must remember that US corporations are bound only to the interests of shareholders. DTO is a shareholder-friendly policy as it does wipe accrued wage liability from the books (which for a large company can be substantial). Worker loyalty is (largely) no longer appreciated - what only matters to the company is how well you perform in your job in the most recent year (or so). As a worker, if you perform well, you get rewarded, if you don't, well you run the risk of being replaced.