It's literally a line item in the budget for unplanned expenditures. Sounds ridiculous, but you are planning for the unplanned. I'm just saying calling that "

It's literally a line item in the budget for unplanned expenditures. Sounds ridiculous, but you are planning for the unplanned. I'm just saying calling that "insurance" dilutes the meaning of what insurance actually is, which requires a transaction between two separate companies.