There is a compulsory refundable security deposit of Rs. 60. Next tickets are transferable, but not refundable or exchangeable. Additionally, a $161 million partially refundable pre-payment of insurance premiums was also made. Some credits are treated as refundable payments. Subsidies are provided as an advanceable, refundable tax credit. Potential customers began to reserve spots on March 31 with a refundable deposit. The rebate can be claimed as a premium reduction or as a refundable tax offset. The Compass Card has a [C$]6 refundable deposit. The bottom quintile benefited from Medicaid expansion and refundable tax credits. In such cases, the tax credit is invariably refundable. By 22 May 2008, the company had 400 refundable deposits of US$100,000. The LMITO will not be a refundable offset.