This is going to get complicated. No, this is one of these expenses that, as Doug mentioned, we call current expenses. If there was a commitment for a child care program, the services would be done year after year and the amounts would probably be paid year after year. So the amount of consumption of resources is probably pretty much the same as cash.
It's not the same as if you said.... I'm trying to think of what it could be. The issues come into what we call long-term liability. For example, for people working over many years who have a pension benefit at the end, we say you should recognize their rights to that pension as they're working. So you record a bit of the expense each year.
For environmental sites, we recognize now that there's something that has to be cleaned up. So you say, okay, we have to clean it up. It may take us many years to actually do that. It's related to the event, whereas with providing child care--and most of the government operations, in fact--it is an event that would happen within the year. It wouldn't have longer-term implications.