In this case, essentially the way this type of expenditure would have been shown in the past was as an asset, essentially a prepaid expense. Now, under the Canadian public sector accounting standards, they have certain characteristics of what they would like to classify as an asset. It's very definitional.
I think it boils down to a rethinking of whether this particular kind of expenditure really had the underlying characteristics of an asset, or whether it was really an expense of the year in which it was.... In other words, if it's an asset, it has some continuing value to the federal government. It would be appearing on our balance sheet.
I think what the standard effectively says is no, that this isn't an asset in the sense that the federal government has any access to it. It can't liquidate it. It can't use it. It's really just recognizing that it's parked there until a future time and then will be transferred to the recipient.
I think that, again, it's just a question of the board re-examining the underlying reality and saying no, that the federal government really has no substantive access to this and can't make use of this asset; therefore, we should show it as an expense.