They're not free though, there's a cost to providing them. The point (which was made somewhere by Unhedged in the FT (but I am failing at finding the article))

They're not free though, there's a cost to providing them. The point (which was made somewhere by Unhedged in the FT (but I am failing at finding the article)) is that cash flow is somewhat deceptive for companies that compensate their employees with cash.