As Ms. Hogan mentioned, when we audit something—a balance sheet item or transactions in a set of financial statements—the first thing we will do is assess the internal controls to determine whether they're sufficient for us to rely on when we are expressing our opinion.
In the case of the DND inventory, we do not rely on the internal controls. They have some, and as I've said, they've been doing a better job in terms of some of their quantity pricing, but their level of internal controls is not sufficient for us to be able to say that we can rely on those controls to be able to do what they are supposed to do. They definitely need to improve on their controls as well.