if they do it at the nibr in 30 to support the audit process, and they have determined that the blue shield flex plan will require an $18.1 million ibnr reserve liability in plan assets. i'll talk a little more about that in a second. city plan is $6.2 million reserve which is actually $1.7 million decrease from this time a year ago, lower utilization with the city plan is now reflecting itself in lower incurred but not reported liabilities at the end of june. and then delta dental, a small decrease to $3.1 million which is about $200,000 less than this time last year. just going a little bit more about blue shield, the expectation when we went into the first year of the flex plan was that utilization would potentially be higher, which would therefore have resulted had we been at the level of utilization we had projected at the beginning of the year, we would have had about a $25 million incurred but not reported liability at the end of june. so, recording the 18.1 million, what that really means is a significant amount of those excess collections will drop into the assets available