Seán Fleming (Laois, Fianna Fail) | Oireachtas source

That is fine. If money is due, it is an asset. The Department has made a decision that this money is not due because if it came to the conclusion that it was due, it would be recorded as an asset. The Department has come to the conclusion it is not due and, therefore, it is not an asset. It might be a contingent asset; therefore it will not be recorded. Who arrived at the decision that this amount is not due to the Department? The Department has come to that conclusion; it is not just an accounting issue. The accounting follows the decision. If the Department believed it was due, then, like any other amount due, it would be in there.