My response earlier pointed to some of the features within the formulation here that might be challenging for a small business to interpret. In addition to that, obviously they would have to then maintain records of all goods sold over a period of time, as well as the pricing information that went along with that. In that sense, particularly for a small business, it could be quite challenging. Again, I gave an example earlier of a corner store. It's not clear that they would have an inventory management system that would have the ability to drill down on each and every single type of item in inventory that's been sold and then have a price associated with each transaction that occurred.
Of course, as you pointed out, for larger businesses certainly we would expect to have the degree of sophistication to be able to track those kinds of things over time; and we expect, from our understanding, that it's done routinely. However, for a smaller business, more of a “mom-and-pop shop” style.... I can say my own parents had a family business for many years, and it was not the kind of thing that was routinely captured. Their accounting was line by line, item by item, what the pricing was.