Mr. Michael O'Keeffe:

When the contracted is signed, there is an allocation based on different stages. The particular cases we are talking about are section 481 cases. In order to qualify for section 481 tax relief, we must allocate that level of funding, 90%, on the signing of the contract. However, the safeguard we have is the money does not go to the independent producer at that point. It goes into a defeasance account and that is protected.