The word "reluctance" is very appropriate. The adoption of accrual-based accounting has been a fairly complex operation requiring a sizeable effort. Among other things, all assets had to be inventoried, costs had to be stated and liability analyses had to be conducted. The departments had to work very hard to do that, and I think they should be congratulated on that. Canada was really a leader at the time.
Of course, the decision hasn't been made, but the fact is we're no longer seeing the same kind of commitment. We have to get the commitment of senior officials for a project like this to be moved forward. We sense there's a lot of reluctance