Or the city's completely insufficient parking situation.
But yes, the company looks at this like so:
* Option 1. Park in front of the building (illegally) and deliver the package. 2% chance of getting a $200 parking ticket.
* Option 2. Driver finds a legal spot, average time: 15 minutes. Add 20 minutes of walking time to the delivery. Requirement: 8x more delivery vehicles required to service the city.
I admittedly have no idea how these situations are handled by accounting, but that seems like it would be the solution to me.