We find the SR and ED tax credit system to be a very good system. It's a very rich system. It encourages the kind of research and development that we think needs to be in place.
But we would support the comment that the administration of it and the way in which you can predict whether or not you'll be eligible for projects, so that you can book the value and win the new R and D project here rather than somewhere else, so that we can actually count on it.... That part of it still needs some work.
The refundability issue isn't one that our members have raised. They're more concerned that they be able to predict whether they will qualify or not.