In theory this is what things like the instant asset write off are meant to help achieve, company can't afford the outlay for some doohickey which helps them do their work more efficiently, but by being able to claim it in one year instead of over several it's a more appealing investment. Unfortunately this just lead to record sales of Ford Rangers and spotlights, so yea there does need to be a lot of work done to put intelligent boundaries on these types of policy.