I guess I do not see what the "ethical dilemma" is... sounds to me like the question is "Is it OK if I steal from my company?"

If someone is willing to risk their employment to steal company funds, their ethics are obvious.

Not sure how anyone could think these funds belong to them.... how would you ever explain to a company auditor that "these credits were going to waste so I decided to use them, besides I did not expect you to ever find out."?