I can give you an example. Think about Infrastructure Canada. They're constantly reprofiling money because they're difficult to realize. The economic action plan put additional money into existing programs. At the end of the year, the department was unable to spend part of that program money. What are they reprofiling: the new money, the old money, or a mix of both?
If you don't have a stand-alone program for new money, it just gets mixed in with an existing program and you'll lose sight of it. On the $3.1 billion issue, if you're just adding money to existing programs and you're into reprofiles and lapses, it's impossible to tell which money lapsed, the new money or the old money.