Sure.
The adjusted stub period accrual relates to our corporate partnership deferral provision. It is an estimation of the income from a partnership earned in a corporation's taxation year that, without this provision, would not be included in the corporation's taxable income for the year.
Under the Income Tax Act, partnerships are allowed to have a different fiscal period end than the end of the taxation year. As a result, by staggering the end of a partnership's fiscal period with the end of a corporate's taxation year, there's an ability to defer income. This adjusted stub period accrual is trying to get at the amount of income that is deferred.