Identifying prepayments can be an important adjustment for accounting income. Some are minor (like a magazine subscription) and we don't envisage adjustments will be required for them. Larger prepayments will need to be adjusted for. There is some acceptance that if they catch up within the next period, they don't need to be adjusted for. Do you think this is the right approach? How else can we simplify this adjustment? Can this adjustment be carried out on a more regular basis during the year? What changes to your software would assist you with making this adjustment?