In McLarand, Vasquez & Partners, Inc. v. Downey Savings & Loan Association (1991) 231 Cal. App. 3d 1450, the court rejected the argument that when a defendant files a cross-complaint against a plaintiff, and neither party prevails on its action, both parties are "prevailing parties" entitled to costs under Civil Code section 1032. The court explained the "practical effect of such a result would be to conclude the prevailing party is the one who spends the most, for only that party would recover anything after the claims were offset. It is fundamental that a statute should not be interpreted in a manner that would lead to absurd results." (Id. at p. 1453.) The court held section 1032's definition of "prevailing party" as including "a defendant where neither plaintiff nor defendant obtains any relief" does not include the plaintiff as a cross-defendant. (Id. at p. 1455.)