Also, by dividing by a number between 0 and 1, you increase the amount it looks like it billed. So income will look like it’s higher than outgoing funds, which will raise suspicions of embezzlement. And if someone actually is embezzling, whatever accounting tricks they’ve been using to hide it might just stop working because everything might need to be examined with a fine tooth comb. “Oh, the billing numbers aren’t right, and also it turns out the invoice numbers aren’t right either. Billing issue was tracked to a hack, but what’s going on with these invoices?”