The lead times on aircraft manufacturing is measured in years though. It's so bad that in many cases airlines will lease aircraft from other airlines to the point that it's all meaningless
Honestly modern finance brings us to a point where you really have to ask what the criteria is to actually "spend" the money, given how many businesses that exist purely moving numbers around on spreadsheets and not actually doing anything tangible in the real world
Buy a/some 737 and start an airline. It's easy to spend $100m.
The lead times on aircraft manufacturing is measured in years though. It's so bad that in many cases airlines will lease aircraft from other airlines to the point that it's all meaningless
You can still spend the required money even if the product isn't delivered.
Honestly modern finance brings us to a point where you really have to ask what the criteria is to actually "spend" the money, given how many businesses that exist purely moving numbers around on spreadsheets and not actually doing anything tangible in the real world