Let’s be frank about how the majority of mid-to large-cap firms manage their yearly incentive travel programs and dealer meetings. Typically, a sales goal is established. A destination is selected (often based on which hotel chain provides the highest bulk discount). The best-performing employees or dealers are flown out for three days of extravagant dining, a gala supper, a required four-hour seminar in a ballroom without windows, and a journey home. As a “sunk cost” of conducting business, the finance department bemoans the charge.