Chresten Anderson wrote:
> 
> The advantage to whom? (If I may be allowed to ask a somewhat simple
> question? - the accountants? The government? The owner(s)?)

Directly - the owners.  Of course given competition, consumers become
the eventual beneficiaries.
-- 
                        Prof. Bryan Caplan                
       Department of Economics      George Mason University
        http://www.bcaplan.com      [EMAIL PROTECTED]
 
        "He lives in deadly terror of agreeing;
         'Twould make him seem an ordinary being.
         Indeed, he's so in love with contradiction,
         He'll turn against his most profound conviction
         And with a furious eloquence deplore it,
         If only someone else is speaking for it."
                  Moliere, *The Misanthrope*

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