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EFTA01366570

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Amendment #4 Page 141 of 868 ISktr I • I mi Snit mares—T h• **amen teflon1M mewl es the myna tocegempl ler the MAW damages undo, Was nee reeerize• the lepieleted dosages se • SS/ palm ,Manton MM eln)Vog Nen el Po intemble pnet in axe/Pero, yen GMP IM 001•4009104MM coif s tot —Repeocole the tallopelkotm ce sal swarm coop km lophiccm Mel n WxYnmv.,OMP M Poloalleas-1M edtmlotel mewl. the rentehel OHM SO I mlICP P Oared lawn awed Spar uncItiliftS Steal* normicntive owls ire tenets tha ate recnOrkted PC. fits OcertMy Me Pet SAMMY canopy ea) Ma actortrient Wats the tax 440ed aentmenixoe and rnl GOMM ed at Ole Watery Meson elecol el each purtscicecn (2) Accout recenrane, accounts payee.* and other labiehas—Represents the recheractenzabon of accounts recesable, accounts payatee or other payables from related party to non-related party (3) Deerred le-6110ov costs--Represents adiustment for reversal of the Accensecna nstcrical deferred financing costs as the amicable debt was revalued under purchase accountrg (4) Property dew' equpm ent—Represems the adjustment to reflect the *squalors property and equipment at their estrnated far values The fair values ct property and equipmert acquired were valued primarily ung a cost approach and limited to what is economically supportable as ideated by an income approach The fair value approximates the current cost of replacing an asset with another asset of equvaient economic ublty adjusted further for functcnal obsolescence and physical depreciation The estimate s prehmrery. aged to change and could vary materelly horn the actual adjustment at the time the acquisition is completed The estimated remaining useful lives of the property and spurn( act:pored range from 6 to 40 years (5) Intangible assets—Represents the adjustment to record the PPM of the businesses that have been or will be acquired n to Acquaptions at their estimated fair values The estimated far values were valued romarity using a venatio

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