No. Your confusing different accounting methodologies. For tax accounting purposes, the goal is to show the IRS near-zero profit.
Their internal books will track expenses in a different way so as to produce a non-tax profit, buy that's all internal non-tax accounting, and tends ro be private compared to SEC filings.
Their internal books will track expenses in a different way so as to produce a non-tax profit, buy that's all internal non-tax accounting, and tends ro be private compared to SEC filings.