Barrier removal must be effected when it is “readily achievable” to do so. “Readily achievable” means “easily accomplishable and able to be carried out without much difficulty or expense.” The decision of what is readily achievable is made considering the size, type, and overall finances of the public accommodation and the nature and cost of the access improvements needed. Barrier removal that is difficult now may be readily achievable in the future as finances change. Although not mandatory, the ADA recommends four priorities for barrier removal: (1) accessible approach and entrance; (2) access to goods and services; (3) access to public toilet rooms; and (4) access to other items such as water fountains and public telephones.