Well that brings a few other factors in as well.<p>1. The company can depreciate capital expenditures and deduct their costs from income whereas the employees would not reduce their taxes by doing a kitchen upgrade or going grocery shopping<p>2. The employees will spend more time at work because the kitchen with free prepared food is there instead of at a restaurant or their house so it technically doesn&#x27;t even need to break even to be advantageous for the company