This is the first time this particular case has come up, where it has been this difficult from an accounting policy perspective to determine what is the appropriate charging to appropriations. I'd like to add that Parliament has prescribed in legislation exactly what can be charged to appropriations and what cannot. Therefore, in our role in the Office of the Comptroller General, whenever we get involved in these sorts of discussions, be it about general financial management or accounting policy, we seek the counsel of Justice, because it is prescribed in legislation.
At the same time, however, we put on our other hat, which is that of dealing with the preparation of the government's financial statements that are in accordance with generally accepted accounting principles.
So we do try to respect both of these rules as we go about preparing the financial statements and taking decisions on individual transactions. Every year we get at least 30 questions from departments on how to apply a policy on payables at year-end. Sometimes these are very complex questions; sometimes they are relatively straightforward. But that is part of our role, to interpret the policies we develop and to interpret, with the aid of counsel, how to apply the legislation of which we are the primary owners, and we do that every year.