Absolutely. And whether it's a vehicle or the opening up of a mine, it really depends on when they are actually purchasing that vehicle.
Let's take a vehicle that is put on order when they're planning to open up a mine. They begin to go through the regulatory process five to six years in advance and begin spending in year one or two or three. The trucks would probably be purchased in year four, but they wouldn't be available for use until two years later, when the mine was open, in year six. At that point in time, the trucks would then be part of the normal tax deduction. So you're only going to deduct the cost of that truck once. What will happen is you'll deduct it on a declining balance basis to start with, until you get revenue from the mine, and then you'll be able to deduct the remainder of that cost over the number of years it is eligible for the amount of revenue coming from the mine.
But you have to realize that if you opened up a 100,000-barrel-a-day mine, you may not have enough revenue in the early years to write off the entire amount of that truck, so it would get written off over the two, three, or four subsequent years, once the mine started production.