True but not necessarily useful since most groundwater tables, especially where most humans live, is significantly higher than bedrock.

Underground streams are a myth (except those that are literally rivers in caves). Water just kind of permeates everywhere underground and slowly moves towards lower elevation openings to leave as surface waters. Dowsing works as well as asking a frog to jump toward the direction of underground water, and then flipping a coin on whether or not you'll agree to it.

If you believe that the tools, equipment, and people you need next year will be cheaper, then saving money makes sense. But as things are consistently getting more expensive with inflation, it has almost always made sense to keep employees well paid and lots of equipment ready in order to turn money (always losing value) into other assets like people, tools, and land (typically gaining value) while also reducing taxes paid.

A budget is arbitrary. We aren't talking about less goods sold in this situation, but adjusting expenses. If we can raise expenses we lower profits. Lower profits are lower taxes.

The previous years earnings are not double taxed, they are capital to use on expenses for the next year. The IRS only cares about the changes in assets from beginning of year to end of year

Edit: additionally, a project started but not completed, such as building and selling a house, or individual good sales, can be delayed until the next financial year if it is not sold or the project is completed.

This is fundamentally incorrect for taxes in the US. The IRS only cares (on a very simple level) about your earnings minus your expenses only for the specific financial year. A budget is only for internal use and providing information to investors. The IRS doesn't care that my lemonade stand was budgeted to profit $50 million, if I only profit 10 cents then that's all I get taxed for

Edit: responded to wrong comment but the info is still relevant

All comments forget the most important aspect: Any unspent dollar at the end of the year is profit, and profits are taxed

Only in North America though. Everywhere else is split between bosch and makita, for tradesman, or hilti and festool for the high end installers