As a personal observation and simply going back to my history—and again, understanding that I don't know the complexity of the federal government process—I always felt that it was important to have the main estimates on the same basis as the budget and as the financial statement, so that then you have a very clear trail from one to the other, which would imply, as the Office of the Auditor General of Canada has recommended in the past, that you would use an accrual-based approach for the estimates.
Again, though, you have to reconcile that with the traditional parliamentary role of approving the cash that needs to be paid out. In New Brunswick, for example, what we would do is budget for the amount of bad debt expense, but then we would also have a separate amount that budgeted the amount of new loans that we would pay out, even though new loans weren't an expense, but they were a cash item. Okay?