It would probably look at IT systems in progress, so work in progress, making sure you're capitalizing the right things going forward.
In the long run, I think most of the Government of Canada's IT systems are used well beyond their estimated useful lives. That doesn't mean you should go back and correct, but it means you should think about it as you install new systems going forward.
I would highlight, finally, National Defence and their difficulty around how they record certain assets, one being asset-pooled items.
It's unique in each department what some of their concerns might be around capital items, but for the most part, capital items are well managed and well recorded in the financial statements.