One of my jobs at a military contractor was to help package up and transfer our design jobs to a facility in Alabama.
This involved the chief engineer from Alabama visiting our lab for about 6 months and "living with us".
We were very much, theoretically, outsourcing our own jobs - to Alabama.
The engineer from Alabama was quite adamant, Alabama qualifies as Offshore.
A few years later, American tax-payers paid for a study at the same contractor to de-out-source those same jobs, to bring them back to our
facility in San Diego.
It was amazing what projects the division management would attempt, all in the name of maximizing bill-able hours, 2076 man-years at a time. (= one year).
Where the US gov. pays at least 3 times the employee's salary to the contractor. Employee making $50 an hour, that's $100K a year, gov. pays contractor $150 an hour for that employee's time, so the contractor grosses $100 an hour on that employee's time.
x 500 engineers = $50,000 an hour, what the military contractor makes from that one facility. That's 'gross' income. $100 Million a year from that one division. Much of it based on make-work projects, not problem-solving projects.
