Without having reviewed it, I wouldn't be able to give you an itemized list, but certainly in making that type of change, there would have to be a transition. We made the recommendation to government that we feel that an accrual basis would be appropriate for the main estimates, and I think the government has said that they would look at that. I would expect that one of the things they would have to consider would be how to actually do that transition. I wouldn't expect it would be something you could make a complete change to in one cycle. It might take more than one cycle.
On March 28th, 2012. See this statement in context.