Machines such as AI companions, equipped with enhanced cognitive capabilities, can now be considered as an equal communicative subject that is capable of social communication. To take account of this, we will unfold what benefits and costs are associated with engaging in social communication with a machine. This research-in-progress paper employs a qualitative research design based on social exchange theory to give theoretical insights. We expect to contribute with this research by revealing the costs and benefits of social communication in the human-machine communication context, developing an understanding of how the cost-benefit calculation differs within the context of social communication between humans and machines, and contributing to the upcoming research stream on AI companions.