Seller has provided to Buyer copies of its statements of operations for the Business for the years ended February 28, 2015 and February 29, 2016 and the 11-month period ended January 31, 2017. The full fiscal year statements contain information included in the audited consolidated financial statements of Seller and its affiliates (but such statements are not separately audited).  The partial fiscal year statements are neither separately audited nor included in the audited consolidated financial statements of Seller and its affiliates. All such statements have been prepared in accordance with GAAP consistently applied and in the aggregate present fairly in all material respects the results of operations of the Business as operated by Seller for the respective periods covered thereby, except that (i) shared operating expenses (if applicable) are allocated among business units as determined by Seller, and (ii) such statements do not include income tax expense or benefit, interest income and expense, disclosures required by GAAP in notes accompanying the financial statements, retiree benefit expense (pension, health insurance, etc.), non-cash compensation expenses associated with equity compensation arrangements, certain revenues and expenses associated with operating the Business as a part of multiple business units, and expenses attributable to the adoption of accounting pronouncements.