As you heard from the previous panel, which included Finance, yes, some people do and some people don't. In fact, this has been one of the issues, that it creates uncertainty. In fact, in some cases there are business transactions that don't get done because of the uncertainty. I would tell you that there's no consistent approach to this. Some have used the existing rules and some have relied on the proposed rules.
On March 5th, 2013. See this statement in context.