Subject to the following provisions of this Paragraph 9 , rentals, revenues, and other income, if any, from the Property, and real property taxes and operating expenses affecting the Property, which are customarily prorated by buyers and sellers of real property located in the City and County of San Francisco, shall be prorated on an accrual basis as of midnight on the day preceding the Close of Escrow. For purposes of calculating prorations, Buyer shall be deemed to be in title to the Property, and therefore entitled to the income and responsible for the expenses, for the entire day upon which the Close of Escrow occurs.