This will not affect the total cost calculation.
But it will have an impact on the way in which these expenses are going to be accounted for—so there will be budgetary implications—and the way in which the Department of Fisheries and Oceans is going to apply for funds.
The Department of Fisheries and Oceans will have to access the funds through the main estimates or through supplementary estimates, on a cash-based accounting basis. Expenditure on this program will appear in the public accounts and in the government's budget after the icebreakers depreciate.
As icebreakers are used, they lose value. That's where the budgetary impact is going to be felt. It's a bit like the government buying a building that has a 40‑ or 50‑year lifespan. The initial purchase has no budgetary impact, but depreciation over the years does.