When you calculate P&L there are a lot of variables. Look at some of the expense from our 10-K. There are very nebulous categories of expense. We have a lot of cash now and that can be spent on any number of things. We have a retirement short fall that needs funding. There is a lot of expense variance depending on how you want the year to look. Paying expenses now frees money later that can be used to dress up the balance sheet. Decisions will be made on timing as well as spending. This is the point, with a lot of cash and a lot of debt, you have a lot of levers to pull whenever you want them pulled.