It is the one at the bottom. There is always a lag between when capital is available and when the company makes an investment. So that is one of the reasons why we ask that accelerated capital cost allowances be in place for a five-year period since there is always a delay between when we do the study and make the decision to invest and when the money is actually invested. Depending on the company, this lag period can range from a few months to a few years.
