The accelerated capital cost allowance is only of benefit to firms that are profitable, or only of immediate benefit to firms that have a loss they can carry back—if they pay tax on the previous three years, they can use it—so it's not of benefit to all firms. Those who lease do not benefit. The ACCA is available only to owner-operators. Because some groups were not able to benefit from the ACCA, the structured financing facility was introduced in order to provide a comparable benefit to them. It was never intended that the structured financing would be on top of the ACCA. It was instead of the ACCA.
If you were to provide both, you would end up with some groups of owner-operators who are profitable benefiting from both, but the unprofitable still would be able to benefit from only the structured financing. So you would sort of have a different level of assistance to the different groups.