We actually just did an audit on the accounts receivable and management at the Canada Revenue Agency. The calculation of the receivables is a very extensive process at the end of the year, which takes several months. So they actually wait until assessments are issued in May, for example, for personal taxes, and then use that and do estimates.
Essentially, throughout the year, they manage the cash collections, and I think one of the points we made in the audit was that management over the receivables--which, if memory serves me correctly, were $18 billion--needed to be significantly improved. So the focus in management is on cash collections, not on managing $18 billion of receivables. That, I think, is one of the examples of how accrual and accrual budgetings need to come into the day-to-day operations.