Thanks, Mr. Chair. I also have a process question here and I don’t believe we discussed it. It may have come to my mind after we went through the bill at committee, but if an amount in here, for instance, an amount that is to be forgiven, if it is not written off first, if it goes straight to forgiveness of debt and it’s now written off, how then is it accounted for in the public accounts? The

comptroller general referenced that write-offs are part of the doubtful accounts in the books, but if it goes straight to forgiveness of debt, how is it accounted for? Thank you.