Stockland has redefined the DMF on an accrual basis calculated under normal accrual accounting standards [only DMF earned within the period is accrued]. It says this is similar to straight lining property rent where income is accrued but the cash is received in the future. This resulted in a drop in accrued DMF income from $18 million in the First Half 2009 to $15 million in First Half 2010. Speculation is that this move will impact other operators plus add to the confusion of investors in the sector.