Erro bobo?

A unidade mexicana da empresa Diageo [Smirnoff, Guinness e Jonhnnie Walker] cometeu um erro bobo (?) na sua contabilidade:

Diageo’s Mexico unit sold some bottles of Don Julio to the company’s U.S. unit that it recorded as an external sale. The company’s U.S. unit then sold on those bottles and recorded that as a separate sale.