Cost averaging over a year is good business sense. The fact that the government added a tax to the profits helped keep the rest of us from bearing some of the burden of federal tax deficit.
Ho boy, just can't let this go. That deficit comes from money spent by congress without my approval. Our country was founded by revolting against taxation without representation. I live in Michigan and if you have a minute look up the Flint water crisis. Anybody remember too big to fail? TARP? Nancy Pelosi saying Just sign it, you can read it later. Untold billions in foreign aid. We can't even fix our own potholes for pete sake. My tax money was already spent.
Everything costs money and having the government get some of it from Corporations ahead of the individual tax payers isn't a bad thing.
I seem to remember reading somewhere Of the people, by the people, for the people. If the government won't protect us from gougers who will protect us from the government?
The World of business, finance costs, and taxes is a complicated place.