Earlier quoted context omitted.
I love how you're being called out for how wrong you are on this thread, but somehow manage to double down and always ask "but what about?..."
But that’s what tax accounting is. Asking “what if we interpret the tax code this way?” It’s all gray areas. See my sibling comment about how to write off future profits.
Even if that were a thing, the fact that it would cost more to release it than not shows that the profit value is negative.