General expenditure procedures are designed to accommodate a relatively smooth flow
of transactions. Business enterprises are constantly purchasing inventories and disbursing
funds to vendors. Naturally, they design systems to deal adequately with
their normal level of transaction activity. Payroll activities are discrete rather than
continuous. Disbursements to employees occur weekly, biweekly, or monthly. To periodically
impose this processing burden on the general system may have an overwhelming
peak-load effect