Mikesell uses the example of a city partnering with the federal government to build a sports arena. The city spends $50k, the feds pay $1 million. The city gets to act and treats it as if the arena costs $50k now $1 million (2018). Think about how that affects the strategic planning (Mikesell, 2018). If the city had to pay the $1 million, they would want to recoup that money, but if they couldn't, would they be less likely to spend the money, and it would go to something else that might need it more. So, while they are getting a big bang for the $50k, what if they were to use that money for a jobs program in a low-income area? What would the results be of treating all partnerships as if the full amount was burdened onto the community