I’m with you. I said it because I was trying to think of all the ways and all the stories I’ve heard over the years about “all-in” employee “benefits”.
At my prior company, they had a plan for a while to build a public workout center outside the gates. It was touted as a $1500 annual fringe benefit to the employee. You guessed it, the company was taking credit for the full fitness club fees payable to others - retail.
Actual costs internally were just south of $150,000 all in. This was to be built upon an otherwise vacant part of the parking lot. Amortized over the 30 year building life, it would be just over $4/employee, plus overhead to run it.