Even if a license is granted, to study a Schedule I substance, institutions must have heavy duty safes and high grade security systems installed, which can be expensive.

A large number of items are automatically earmarked for write off although they were recently acquired these are, for example, office furniture, safes, mattresses, televisions, video recorders, binoculars and night vision devices.

First, it erodes the effectiveness of standard monetary policy (because if interest rates went much below zero, depositors would withdraw cash from banks and put it in safes). Second, it makes relative wages (of, say, manufacturing versus services employees) more rigid, because wage contracts are generally set in euro terms.