@boatswain @egrets same as firing staff only to use more expensive contractors to do the same job, or selling a building you own only to rent the same building from someone else. It doesn't come from the same budget line, because it's lower risk, in the sense that you could in theory just stop paying the money if your strategy/situation changes, and you won't have ongoing expenses just from "owning" the thing. In reality you're usually still locked in, just paying more.

Creative business accounting.

Because it's someone else's fault.