The parties hereby agree that all income received from the operation of the Businesses through the Cut-Off Time shall be the property of Sellers; accordingly, all expenses derived from the operation of the Businesses through the Cut-Off Time shall be the obligation of Sellers. All income received from the operation of the Businesses after the Closing Date shall be the property of Purchaser; accordingly, all expenses derived from the operation of the Businesses after the Closing Date shall be the obligation of Purchaser. Notwithstanding the foregoing provisions of this Section 9.2.3 , at Closing, Sellers (or Sellers’ designee(s)) shall receive a credit from Purchaser for all accounts receivable owing to the Head Lessee with respect to the Businesses at Closing, and Purchaser shall receive an assignment of all such accounts receivable from the Head Lessee. Accordingly, following Closing, Purchaser shall have the right to retain all such accounts receivable received by Purchaser. Sellers and Purchaser mutually covenant and agree to jointly file with the Canada Revenue Agency, following Closing and within a reasonable time not to exceed 60 days, an Election in Respect of the Sale of Debts Receivable pursuant to subsection 22(1) of the Tax Act.