I am just wondering about this. I understand the training and these course materials being developed are over the budget we thought it would cost to develop them. I am wondering why we had not planned that there would be this offset earlier, and therefore show that we were going to get $150,000 from this. Is this just an accounting exercise that we needed to show this and there is nothing more than that, or did we not recognize that we would collect this $150,000 in course registration fees previously?