[The Yen Man]

Businesses LOVE selling gift cards, because they get your money upfront, and you are forced to spend it at the store. Technically gift cards sit as a liability on a balance sheet until it is actually used, so it doesn't contribute to the revenue of the business until they are actually used, but in reality, it improves their cashflow once it's sold. Plus, there are always people who either lose their gift cards, or never end up using it because they think its expired. After awhile, the business can take a nice write off into their P&L for these lost cards.