No. I understand. I see my colleagues pushing me to the fore here.
Accrual accounting will take resources, and I don't want to minimize that. But I think you can't just look at the cost side of things; you have to look at the benefits. As we've already talked about, when you get into accrual budgeting and reporting, it does allow for more transparency, better management of assets and liabilities, and so forth. So I would say, in my experience, that yes, it costs more. We invested money, some of which was one-time, some of which will go on. But it's a better system.
The other thing I mentioned to you earlier was that you will also get some benefits you don't realize. I pointed to the simple example of organizations that had now come on board doing quarterly financial statements, where they had never previously done that. So there are a lot of benefits in the reform process that aren't necessarily evident when you start it. I would say that yes, accrual accounting at the budget level does take some more resources, but I think the payback is more than worth it.