[peterleiser]

Businesses are allowed to destroy inventory and then write that off. In this case I guess the movie is the inventory.

[lisper]

Only in the case when they can't profitably dispose of that inventory any other way. So unsold books, for example, can be destroyed and deducted, but an unoccupied office building cannot.

[latortuga]

Did we read the same article? That's literally the authors point. Arguing that it is defensible because it is legal is wrong.