I guess if you know the extent of modifications and you are able to accurately assess the costs related to that, yes, but I think these are very complex acquisitions. As we saw in one case, it took three years to actually specify the requirements, so it is very unlikely I think at the initial stage that there could have been a good estimation of what those costs would be. I'm not even sure that they really knew all of the modifications that would be required as things evolved over time.
I think there needs to be a greater recognition given to the complexity and the difficulties associated with these kinds of acquisitions and perhaps a different procedure put in place for them.