Again, it's not something we have done an audit of. As I responded to the earlier questioner, it was a normal practice in New Brunswick on the capital budget side, and we did it once on the operating budget side.
On the operating budget side, the advantage, of course, was to certain organizations. Again, I'm thinking at the provincial level, but it was always a benefit to organizations like hospitals to have some lead time, before the year actually started, to know what their budget was going to be. On the other hand, when you try to do a budget that you are going to table in December, there are certain things like pension expense, where you are trying to foresee what the rate of return is going to be at the end of March, so it becomes more difficult to budget some items.
So there are some good parts to it, and then there are some things that would have to be worked out.