The Public Sector Accounting Board currently has a particular project that's trying to look at infrastructure assets. But primarily it's going to affect local governments more than anything else. It's the roads, the sewers, and the difficulty there is the so-called infrastructure deficit that people have not been able to maintain and develop. How do you account for that? How do you make sure that some of the easy decisions when you're pushed for money are not to continue with a deferred maintenance plan, but make sure that those assets are maintained?
It really goes back to what I was saying right at the very beginning. Financial statements on the accrual basis of accounting are a great way to tell you what transactions and events happened in a particular period. They are limited in being able to then tell you that you haven't spent in maintaining your assets to the degree that you want.
Currently our accrual accounting system is rooted in ensuring that we are going to keep to historical costs, actual transactions, as opposed to looking at fair market values. If there are those values that are going to placed or tend to be placed, primarily by way of note—