Thank you Deb, if we adopt a position that aligns more closely with the change, then would it not be best to not backdate changes without exception? Doing so may negatively affect our ability to explain changes when they occurred. My fear is introducing the complexity of allocation changes that also affect previous periods, compounding the impact of a given allocation against other allocation changes, making it all very difficult to explain.

So, If we want to align our change control to actual improvements, will we be required to version our model each month so that changes don't apply to all months within a version?

Steve