Nah, Wally's just makes a business insurance/inventory and property insurance loss claim, and writes off the down time from their business income tax return. Only a hand-to-mouth small business model would "need" to carve a theft loss out of the employees' backs (really, it would logically come out of the owner's income, but we're talking the douchebag scenario, here). When a big company does that shit anyway, they are lying as to the reason - the aftermath of a burglary did not necessitate that action. They just want to see how few people they can run the place with as to work load and wage freezes. And then the managers take up that savings into a bonus or pay raise for themselves.