On January 27, 2000, Sandeen & Walsh LLP issued the attestation report that appears below:

Independent Accountant's Report As required by Article VL Section 7(a)(4) of the Supplemental Unemployment Benefit Plan (the Plan) between North American Motors Corp. (the Company) and International Union, United Automobile, Aerospace and Agricultural Implement Workers of America and its affiliated Local Unions as designated (collectively, the Union), we have examined the following special purpose statements:

1. The amounts of maximum funding of the fund and credit unit cancellation base for the months of January to December 1999, inclusive, 

2. The amounts bv which the Company contribution to the Union was reduced for benefits paid and amounts of net Company contributions for the months of January to December 1999, 

3. The number of hours for which employees received pay and the number of such hours with respect to which the Company shall not have made contributions to the fund (none in 1999), and the amount of Company contributions at the applicable rate for each hour for the months of January to December 1999, inclusive, 

4. The number and amount of Automatic Short-Week Benefits paid to employees and the amount of such benefits used to reduce contributions for the months of January to December 1999, inclusive.

These special purpose statements are the responsibility of the Company's management.
Our responsibility is to express an opinion on these statements based on our examination.

The accompanying statements have been prepared for the purpose of complying with the provisions of Article VI, Sections 7(a)(1) and (a)(2) of the Plan.
In our opinion, the above-mentioned statements present fairly, in all material respects, the information stated therein for the months of January to December 1999, inclusive, in accordance with the provisions of Article VI, Sections 7(a)(1) and (a)(2) of the Plan.
This report is intended solely for the information and use of the Board of Directors of the Company and the Union, and should not be used for any other purpose.

Required: 

Discuss the economic motive—the intuition—underlying the report.