ordinary and necessary expense under section 162 of the internnal revenue code. it is just a shakedown. let these individuals pay for their own phones. we already have enough budgetary problems. and this type of failed, social planning and thinking has driven us to the bring of bankruptcy. shannon: gary, is it accurate to say those costs are going to show up somewhere else for the average consumer who is paying a tul-priced bill? >> no. actually, it is a little bit distorted. what's happening here the telecommunications companies, they put the money into the universal service fund. it is not a tax. what happens is, programs like assurance wireless, the funding for that comes from that fund. so the telecommunications companies actually contribute to the usf. or universal service fund. shannon: that is money out of their pocket. you can understand why there would be skeptics who would think they will pass that cost along to consumers.