When depreciation occurs faster than expected the US tax allows for it. Assets are divided into classes and the method of depreciation is listed. It is meant to encourage investment. Another term for this is modified accelerated cost recovery system (MACRS).

When a company has debt obligations and cannot get funds for a project they purchase stocks as a short term investment boost.

A clause in life insurance policies that allows them to receive their funds before death. This is only done in extreme cases of serious injury. It is called living benefits.