Thank you, Mr. Chair.
Mr. McGowan, I want to go back to the discussion you were having about billed-basis accounting.
I share some of the concern about how you're going to track what was in a previous year, and not necessarily with respect to pro bono, as Mr. Sorbara talked about, but more about those cases where the deal, so to speak, with the lawyers, is how it gets paid out afterwards. I'm not as concerned about the expenses, because I think that everybody, by default, is going to expense the costs as they're incurred in that year.
How do you know that you can accurately capture that after the fact? You don't know how much time you're going to put into a particular case. It might go on for several years. Are you suggesting that the individual amount of time billed should be captured in each year and then reconciled later on?
I'm just trying to wrap my head around that. I was trying to listen to the kind of weird explanation, and I didn't quite get it.