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It is difficult to know the best solution, but Horner's concerns are legitimate ones. FIA would be the right organization to police technical regulations, but I doubt they have an army of accountants and auditors necessary to scrutinize the books of the factory-affiliated teams for expenditures buried within the factory business to avoid spending restrictions. Arguing for technical and sporting regulations is a plausible way to avoid some of the accounting sleight of hand, but as we've seen with the blown-diffuser controversy last year and the Mercedes DRS-based super-F-duct this year, the technical regulations aren't always much better.