EFTA Document EFTA01367240

Amendment #4 Page 811 of 868 our of town'. 414.3 Sales tax Revenue from sales is recorded by the Company net of saes tax, and a lability es recospized in the statement of financial position for the related sales tax amount Expenses and assets acquired are recorded by the Company net cr sales tax if the lax autronties credit these taxes to the Company, recognizing Ire accurniated amount recelvable in the stawmen d financial posit CC When Me sales tax incurred es not retoverable, the Compan