Now, the fact of the matter is that the way in which they appear on the vendor's books is probably the best measure of their appropriate tax treatment. Having said that, if buyer and seller can agree between themselves what the fair and appropriate allocation of the price across the different asset classes is, then that is where it will sit. Now, we need a good incentive to make sure that the parties do in fact agree, so if they can't reach agreement, then the vendor gets to dictate exactly what the purchase price allocation is and so on and so forth. There are a couple of other steps, and, ultimately, it can be decided by the Revenue itself. But at the end of the day, it's about making sure that assets don't go through some magical transformation from being intellectual property one day and then land and buildings the next, simply because of the tax treatment and the fact that it's tax advantageous as between buyer and seller. 