Fiscal Year and Method of Accounting. The fiscal year of the Partnership shall be a calendar year and the books of the Partnership for income tax and accounting purposes shall be kept on the accrual method. All financial determinations hereunder made by the General Partner with respect to the calculation of profits and losses, all distributions pursuant to Article VIII and other accounting decisions shall be determined by the General Partner in accordance with generally accepted accounting principles consistently applied by the General Partner in making said determinations.

Ending Date for Plan’s Fiscal Year. The date of the end of the fiscal year for the purpose of maintaining the Plan’s records is December 31.

SECTION # GUARANTEE‌172

Fiscal Period. This Plan shall be operated on the basis of a January 1 to December 31 fiscal year for the purpose of keeping the Plan’s books and records and distributing or filing any reports or returns required by law.

End of Fiscal Years; Fiscal Quarters. Each Borrower and Guarantor shall, for financial reporting purposes, cause its, and each of its Subsidiaries’ # fiscal years to end on the dates for the end of each such fiscal year set forth on [Schedule 9.14] hereto and # fiscal quarters to end on the dates for the end of each such fiscal quarter set forth in [Schedule 9.14] hereto.

Plan Year. “Plan Year” means a calendar year.

Plan Year. The twelve consecutive month period commencing on January 1 of each year.

Tax Year. The fiscal and taxable year of the Company shall be the calendar year, unless otherwise required by the Code.

“Fiscal Year” means any fiscal year of the Borrower.

“Fiscal Year” means the fiscal year of the Company.