A decent dimmer

Many years ago before my industry was privatised (and when research budgets were generous), if you didn't spend your budget before the end of the FY it disappeared, and it was rumoured that next year's would be cut.

However, you could sign large objects out of stores at the end of the year, and back in afterwards, and transfer budget across the year boundary that way (allegedly). I was told that large variacs were a good way of doing that. I have no direct experience and it might just be an urban myth. One of the other laboratories supposedly held significant amounts of platinum wire for catalysts in the stores, and this was said to be their preferred way of rigging the system.