Finance committee  Okay. I'll try to be brief. Thank you. Bruce was talking about the capital-intensive nature of rail. The issue of CCA rates is particularly important. I would like to refer the committee to the 2004 committee report, in particular recommendation 14, which emphasizes that three criteria should be used to evaluate CCA classes: essentially, similar asset classes should be treated in the same fashion; Canadian rates should be competitive with the U.S.; and Canadian rates should reflect the useful life of assets.