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New generations of textual variants are being created in electronic form ( that 's progress ! CCAT is also considering the release of a program utilities diskette for micro-IBYCUS users , if there is sufficient interest . Due to a timing difference between the submissions of fiscal year-end data for the TROR , and data used for agency financial statements ( the fiscal year-end receivables report is due in November and agency financial statements are not due until February / March of the following year ) , the data in these two reports may not be identical . Electronic discussion groups multiply , and electronic journals are beginning to emerge onto the scene . Inevitably , the cruise ship is a ferry , the hotel accommodations are shoddy , and you usually have to pay for an upgrade .