Is the Cost Recovery Requirement in the Final RACS?

The new proposed RACS really cover amongst other things, the cost recovery requirement. And then this definition of re-attribution asset for purposes of allocating in a portion for in taxes. I think we're going to spend most of our time covering those first two topics. The final regulations require that significant costs and expenses be recovered. They also have the per se list, so lists of costs and expense that are considered significant,. including capital expenditures, interest, rents, and royalties, and things like that.