I know we're studying the chapter on leasing, but I'd just like to add that there's another chapter in this report, the first one, on the whole question of managing financial information. The Government of Canada has moved to what is called accrual accounting, where you capitalize fixed assets, as one of the big differences for financial reporting purposes. At the end of each year, the public accounts are produced on this basis.
We note in that first chapter that departments, in their ongoing day-to-day management, do not really use accrual accounting, largely because the appropriations process is not on an accrual basis. We have been bringing this forward, I would say, for close to 10 years. Other committees of the House have made recommendations in this sense; the government continues to say they are studying it. What we're saying in this chapter is: enough study; it's time to get on with this, because as long as you have these different bases of accounting, you will never use the full accrual method on a day-to-day basis. And I think the acquisition of property is one example of that.