From 2002: Recipe for conjuring a housing bubble with fiscal & tax policy.
Does one follow a recipe to conjure, or is the term "spell"?
Middle age
A restaurateur funds expansion from future customers. A principle of accounting is that costs should be matched to the period of benefit, and this mechanism works on this level. One risk is that enthusiastic customers might use their Comfort VIP cards too quickly, before the working capital represented by VIP Card balances can be replace from retained earnings.