Well, it's sort of one of these things that you kind of do it or you don't do it. I'm not sure there are a lot of half measures in this. I guess my skepticism arises from the fact that government has been very resistant to doing this for a very long time and has indicated for years that they're studying it. So I must admit when I see the word “study” come up again, I kind of react negatively to that.
I would think that there is enough experience, just even in provinces.... There was testimony before this committee about the advantages of doing that, and how difficult, or not, it was. And that study that was done by the firm should certainly have given some indication of costs. Yes, this is not without cost, but I don't believe that what is being proposed here is really an answer to implementing accrual appropriations and accrual budgeting.