Baker was in charge of computer systems for ABC Company. As part of a general upgrade, the company authorized the purchase of 20 new computers for the employees in its marketing department. Baker secretly changed the order so that 21 computers were purchased. When they were delivered, he stole the extra computer. Later, 10 more new computers were purchased for the 10 employees in the company’s research and development department. Baker also stole one of these computers. How should these two schemes be classified under the fraud tree?