Obiter dicta are sometimes included in first-instance decisions in order to avoid remittal. In the interests of overall procedural economy and effectiveness, the board in T 473/98 (OJ 2001, 231) also found it entirely appropriate and desirable that an opposition division should include in the reasons for a revocation decision pursuant to Art. 102(1) EPC 1973 employing the standard decision formula, by way of obiter dicta, findings which could obviate a remittal in the event of the revocation being reversed on appeal.