In terms of comparison, do you mean estimate against estimate, or estimate against reality in terms of actuals, or...? What do you want to compare in the future?
I can understand three years in the past. That, I think, would delay their coming to us even longer than they already are, but what are you comparing in the future, and have you actually looked at the budget cycle?
I've been an advocate of presenting our budget in the fall and having the main estimates reflect the majority of the changes come April 1. Have you looked at that at all?
Those are two questions.