Contact Information Scott Lehman is a partner with Crowe Horwath LLP in the Oak Brook, Ill., office. He can be reached at 630.574.1605 or scott.lehman@crowehorwath.com. Alex Wodka is also a partner with Crowe in the Oak Brook office. He can be reached at 630.574.1639 or alex.wodka@crowehorwath.com. 1 FASB, Update No. 2014-09, “Revenue From Contracts With Customers (Topic 606),” May 2014, http://www.fasb.org/jsp/FASB/Document_C/Docu mentPage?cid=1176164076069&acceptedDisclai mer=true www.crowehorwath.com Crowe Horwath LLP is an independent member of Crowe Horwath International, a Swiss verein.

Each member firm of Crowe Horwath International is a separate and independent legal entity. Crowe Horwath LLP and its affiliates are not responsible or liable for any acts or omissions of Crowe Horwath International or any other member of Crowe Horwath International and specifically disclaim any and all responsibility or liability for acts or omissions of Crowe Horwath International or any other Crowe Horwath International member. Accountancy services in Kansas and North Carolina are rendered by Crowe Chizek LLP, which is not a member of Crowe Horwath International. This material is for informational purposes only and should not be construed as financial or legal advice.

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