At the end of March 2003, $39 million of development costs had been incurred--we estimated $39 million--by the contractor. Work had been done, but the accounts payable, in simple terms, were not recorded in the books. We see no evidence of a decision not to record them. We believe it could have simply been an error; that those costs were not recorded that year. Because they weren't recorded as a payable, when they were actually paid to the contractor in the following year, that's when the expense was recorded.
On May 18th, 2006. See this statement in context.