Seriously. Unless you're on a 1 man mission to change the account system that many countries in the developed world use then why are you wasting your breath?
For the system that is in place there are both profits and losses. You don't just exchange goods from one center to the next because they are each responsible for their own profits and losses. You pay for the goods/services you use no matter who it comes from. You do this because of the tax code. Good luck in your quest to change that.
I think it would be more fruitful to discuss the subject given the constraints of the FASB and the US tax code.