Managers and accountants can handle the idea that a car's oil and tires need to be continuously replaced to keep the car in working order. They can handle the idea that airplanes need mechanics to go over them before every flight. They can handle the idea that certain equipment has a lifespan of X years before it needs to be replaced. There is nothing in management or accounting that is fundamentally opposed to the idea that something needs to be continuously maintained. It is simple incompetence by those in charge.