You're right, they do. They call them intangibles, and goodwill is one of them. They do put a value on them and write them off when the goodwill doesn't seem to be there any longer.
I can't say it's one I've ever seen them try to apply to heritage assets, though I must agree that some of the value of it is intangible because they are part of us as Canadians. I haven't seen that theory applied. I'd have to think about it again. I'm not sure I could answer that off the top of my head. It's an interesting idea. I did not see it put forward in the paper that Ron was talking about, nor when we did capital assets many years ago.