Each Borrower shall keep accurate and complete records of its Inventory, including costs and daily withdrawals and additions.  Each Borrower shall conduct a physical inventory at least once per calendar year (and on a more frequent basis if requested by the DIP Lender when an Event of Default is continuing) and periodic cycle counts consistent with historical practices, and shall provide to the DIP Lender a report based on each such inventory and count promptly upon completion thereof, together with such supporting information as the DIP Lender may request.