I literally took a course in Finance while in business school in which we were taught how to run these calculations (obviously the &#x27;governance&#x27; week of the course). Pretty scary to think people actually sit down at their desk and knowingly run the numbers and decide from there. But that&#x27;s what you get when hardly anyone who commits a blatant crime like that generally is held accountable (i.e. individual culpability, e.g. individual fines or jail time), and the only negative (a fine) is already priced into the model, and the individual&#x27;s rewards are a promotion. That&#x27;s a system that, essentially, delivers incentives for crime and it&#x27;s insane.