We purchase a large amount of food and beverage credit at a discount and then we resell that F&B credit to guests. You provide the food and drinks to the guests when they come in and use their credit.
We've purchased between $10,000 and $60,000,000 in F&B credit in restaurants, depending on how much we think we can sell.
Assuming your food cost is 30%, if we buy $100,000 in F&B credit for $50,000 and all of the credit is used, it would cost you $30,000 to service the credit. There is no other form of financing where you get $50,000 and it only costs you $30,000.