I always thought it was because you can take food and just declare it a loss in terms of expenses. Food gets prepared wrong, food has any issue in presentation or the order was taken wrong and basically food gets tossed all the time. Even when I delivered pizzas if anything was wrong with an order they’d just throw the pizza in the back where the drivers would all eat it. This sort of loss isn’t hard to justify and is considered normal. Loss of bottles of wine, beer, and so on couldn’t just be rationalized the same way.
I always thought it was because you can take food and just declare it a loss in terms of expenses. Food gets prepared wrong, food has any issue in presentation or the order was taken wrong and basically food gets tossed all the time. Even when I delivered pizzas if anything was wrong with an order they’d just throw the pizza in the back where the drivers would all eat it. This sort of loss isn’t hard to justify and is considered normal. Loss of bottles of wine, beer, and so on couldn’t just be rationalized the same way.