Outsourcing ... based on a false premise
I always assumed it was due to the eejits upstairs thinking that they could play jiggery-pokery with the accounting and claim a cost saving because the outsource appeared somewhere else (eg P&L rather than Balance Sheet or some such).
Much along the lines of the Hospital Administrator in The Meaning Of Life...
"Ah, I see you have the machine that goes ping. This is my favourite. You see, we lease it back from the company we sold it to and that way it comes under the monthly current budget and not the capital account."
Missing the part where they (often as not) have to put in a whole load of infrastructure (one company I worked for had to set the Indians' damned Call Centre up for them, FFS!) and hand your business over on a plate.