For certain sectors it has a bonus depreciation of 50% more, so 150%. That's a temporary measure that was supposed to end this year, but in the fiscal cliff deal, they renewed it for another year.
What the report says is that it doesn't agree with some of the statements from the Bank of Canada, for example, which says to give it to shareholders in a dividend. The report says that no, you should provide an incentive so this money actually goes into a productive asset, as you said.