I'll only say that as the Comptroller General said, we include in revenues the revenues that are payable in the year in question. Similarly, we include expenses that are payable in the year in question, so for something like OAS, while we can predict with fair certainty what the future payments are for OAS, we would only include those expenses as veritable expenses in the year in which they are due, so there is a symmetry in how we are accounting for both our revenues and our expenses.
On November 3rd, 2016. See this statement in context.