Unrestricted Cash

Cash without the corset.

It can be spent anywhere. It's tracked. The accountants at your law firm know that the money exists. But it just kinda appeared in the unrestricted cash account of that ambulance your now-most-senior partner manually wrestled to the ground, getting the guy who was struck down by that rich drunk in his Rolls. The fee was so big that the firm took 3% of it and put it in a Fun Fund, just for the pleasure of the firm's employees.

So...wanna go buy everyone a latte? Have at it. The cash is there for the taking.