Off-balance-sheet? They're trying to get these expenses off of their books and put them over onto the books of the local campaign.
That would be wrong in itself, but then to further file a rebate claim for that money that's been transferred or the expenses that have been transferred over is highly wrong at a whole other level and has nothing to do with Retail Media. But even in the business world, that kind of manipulation, whether it was for tax purposes or to mislead the shareholders or whatever else, would be a highly unethical practice, if not an illegal practice.