If you’re Karen Handel you can pay for a chartered private jet to fly Sarah Palin into one of the ritziest hotels in Buckhead where she can then instruct her followers to vote for you. Your 5 or 6 point lead in the final pre-election poll can then turn into a 2,500 vote loss.
Alternatively, you could have purchased 1,000 GRP’s of television (the average prospective voter would see your advertisement 10 times) in EACH of Macon, Savannah, Albany and Augusta telling Republican primary voters oh I don’t know…that Nathan Deal voted against parental notification as a member of Congress, that in 1989 he voted for the largest tax increase in Georgia history, that he voted over ten times to raise the debt ceiling from about $1 trillion when he got to Congress to over $7 by the time he left. Take your pick really. You only have to swing 1,300 votes.
Not having been an accounting major myself, I can only assume they don’t cover this until year 3 or 4.