Seán Fleming (Laois, Fianna Fail)
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I am nearly there now. I do not know whether I have anything else to raise. I think I am really on the last point or two. I have mentioned the deferred income, which the witnesses have explained, the taxation issue and the controlling interest. I know these relate to the accounting side.

The final issue is Johnstown Castle - the building. It is stated in note 13, under "Heritage assets", that most of the assets Teagasc lists are capitalised at original cost. There is a great amount of reserve accounting in there. Teagasc has an awful lot of assets that it does not include because they are heritage assets and Teagasc says it would be impossible to get an objective valuation of them on a comparable basis. What is included in Teagasc's assets in respect of Johnstown? Is it just the building or the land?