But this isn't theft? The funds are being held, they are likely to be returned _at some point_. Inconvenient, sure. But theft?
What would you call it if I broke into your house, stole your TV and laptop, and told you "I'm just holding them, I'll return them someday, probably 240 days from now but maybe later".
I'd still be pissed even if they left a note saying that they would return the TV in four or more months.
Two words: cash flow.
That could be the difference between making a biweekly payroll and not for a low volume small business.
Your issue with the analogy is that it doesn't include an indefinite timeline for the eventual return of the property? You might be missing the forest here.