Or just regular accounting. Profit is taxed, so every company will always try at the end of financial year to sink profit into something that'll deliver future revenue to defer tax and fuel growth. Unless you have shareholders who expect/demand a dividend like MSFT has, this is usually the best approach. Several very large businesses even thumb their noses at their shareholders demands and reinvest profit for revenue growth, like AMZN, and get very little credit from shareholders for how tax efficient their decision is.