Each team is a company. Companies compete with each other. The pairs of participants for each company become the Chief Executive Officers and the Chief Financial Officers for their firms. The officers have both individual and team responsibilities. Through these roles, they gain intellectual and emotional insight into running a business from top to bottom.
Companies sell products and services to their customers.
They earn sales income. They pay their bills. When they make a profit, they pay taxes. They finance the assets of their operations through debt and equity. They make executive decisions affecting their companies' financial performances.