Yeah, you're right about it as an advertising tax write off for the companies and it was never a reliable source for rig work with the very rare exception, still, the "dead zone" of winter you reference provides opportunities to feed on the dying carcasses of badly planned and managed projects that have reached the last heartbeat of patience the owners are willing to extend to the contractors that have taken the job so far sideways they now realize the insufficient manpower and manhours they had hoped to maintane their schedules and bottom lines with are not going to get the job done and the only solution is to start gutting their greed fueled profit margins- which are probably allready falling off the spread sheets-by hiring more competent hands, often at the money they're worth and loading up the overtime to meet contract deadlines.  10 grand a day liquidation penalties compared to 50 grand a week payroll increases are a bitter pill for most project managers to swallow but a reality they can be forced to accept.  As a grizzled, 20 plus year veteran Industrial Mercenary, I never worry about finding work, but always keep my eyes open for opportunity- which in this context I define as $2500 a week bank- after taxes and expenses- on a 60 week, minimum.  I'll whore myself out for 2 grand bank, but less than that I aint answering the phone let alone packing my bags to go out of town.  Ya know, unless it was Hawaii maybe.