During most up cycles sales of new equipment keeps most dealers going strong installing new equipment and doing warranty repairs / service. During most down turns instead of replacing equipment more is spent keeping equipment going instead of replacement. Most end users know this from experience. They will spend more on things that would not be repaired but replaced in an up turn. Smart management budget spend as much unspent budget funds as possible to prevent funding cuts in the new year. Upper management looks at it like this , if you did not need it last year you do not need it this year. I know I had it happen to me before