[devnonymous]

It is about opportunity costs. The budget you did not spend could have been spent elsewhere in the meantime and since it didn't get invested elsewhere, it's not a savings, that's a net loss, because of course anything less than 100% utilisation of 100% of "resources", 100% of the time is a loss .. Or some such.

[littlestymaar]

That's probably because of this kind of reasoning that people just throw away money threw windows, because “gotta get rid of it all”.