Because appropriation is on a near-cash basis, they do manage cash, but the question is separating the cash from the operation, talking about that discussion about the fixed assets. You should take the right decision from an asset usage perspective, and then look at the financing. Go and see your treasurer to see how it can be done, either with cash, operating lease, capital lease, whatever. You need to make sure you've made the right decision.
At the end of the day it gives better management over a broader range of assets and liabilities. The biggest benefit of this is that it would reduce the level of confusion for all players when they look at the reporting of appropriation and financial reporting.
A key implementation issue is on page 14. Necessity is one...when you introduce that kind of change, it probably has to also be part of a larger change. We will be doing some cultural change in terms of the way we manage. My colleagues at the expenditure management system have been working hard on the MRRS policy and the program activity architecture.