Add a sub rule to the rule titled Daemons called Reaper.

It will contain the following text:

  Summoning Cost: 5 souls

  As a daily action, a company employing Reaper may spend up to $60M to transfer 1 soul per $10M spent, minus 1, from a single target corporation to their own.

  If a corporation employs this daemon they must add 1 to their maintenance cost after normal maintenance cost and adjustments made by other daemons is calculated.

  Exception: When time is advanced, if the abilities of Reaper have been used at least once since the previous time advancement, the employer of Reaper does not have to add 1 to their maintenance cost as the previous sentence states.

The minus 1 is the soul Reaper gets to keep, the rest are transferred to the ‘attacking’ corporation. No one said the souls had to be living to run a factory…