We're getting into the tax business, so it can get very complicated very quickly.
There are two parts to it. On the research side, just pure research, I think that can be a refund. If they're not paying taxes, maybe it's a direct contribution back to the company, if they're doing bona fide research. That's the smaller part, although clearly it's big from the point of view of the long term, where-are-we-going point of view.
If you want to talk about the big capital projects today, let's take a pulp or paper mill, for example. You say you need a new paper machine that's half a billion dollars and you're not making any money or you're marginal. Normally you would depreciate it over a number of years. What we promoted with the federal government was that maybe it should be allowed to depreciate 100% for tax purposes over two years, right away. You issue the purchase order New Year's Eve that year, December 31, and you qualify for half your depreciation that year. If you're a taxable company like General Electric or somebody else, this is a form of finance. Sell the tax attributes to General Electric. They'll have a lot of cash all of a sudden, and that is going to finance this installation.