once worked for a N American outfit that calculated the depreciation etc office by office - - every so often they' note that one operation was "making a loss" due to the dperciation provision and then close it.
But much of the depreciation was head office overheads allocated across the company - so closing one operation automatically increased everyone else's depreciation and so another location would start to make a paper loss and they'd close it.................
We could never get the finance guys to see what they were doing- or heaven forfend cut head office - - they went bust after a while of course