Thanks, I see how this would make sense in general. But it does go against this particular case, no? L&D should probably be budgeted outside the widget COGS anyway, but assuming that the widget department has a single budget, and they're going to be using it for O'Reilly books anyway, is it still somehow rational to pay more for a subscription than less for owning the books? Is it just that that consider the extra accounting effort to be more expensive than dealing with the relatively small inefficiencies?