The R and D we are reporting is that which qualifies under the PMPRB, and it's written into, I believe, the Patent Act. It was the SR and ED definition as at 1987. It's been a while since I've looked at the detail. The SR and ED definition is that it has to be a cost directly or indirectly related to scientific uncertainty. In other words, quite often what CRA has used as that point of scientific uncertainty is the granting of market authorization, the NOC. As to costs involved up to that point, as I mentioned, the majority of those costs occur in the clinical development phase. You have the various phases—one, two, and three. There are the costs, direct and indirect, of that as well as the costs if you're partnering, as we often do, with university and research institutes.
Our experience has been that CRA has been quite restrictive. There are a number of areas in which we feel they have not been reasonable in allowing those costs. Certainly to my understanding, there is nowhere in there that says you can include advertising costs. I don't think there's any way that would fit that definition, but that's a definition we comply with.
I don't know what definition was used to come up with Jim's number. I'd welcome it being submitted to PMPRB so it could be included and evaluated as well. Let's include all of it, then.