Due to the difficulties that Japanese have in distinguishing "l" and "r", this expansion of Japanese phonology has not extended to inventing different "kana" for /l/ vs. /r/. Therefore, words with /l/ or /r/ may be spelled identically if borrowed into Japanese. One important exception is due to the fact that Japanese typically borrows English words in a non-rhotic fashion, so that syllable-final "-r" and "-l" can still be distinguished. For example, "bell" is ベル and "bear" is ベア, rather than both being ベル.