Contact Information Mark Baer Partner Crowe Horwath LLP +1 614 365 2228 mark.baer@crowehorwath.com Alex Wodka Partner Crowe Horwath LLP +1 630 574 1639 alex.wodka@crowehorwath.com 1 For a more detailed overview of ASU 2014-09, see Scott Lehman and Alex J. Wodka, “Revenue From Contracts With Customers: Understanding and Implementing the New Rules,” Crowe Horwath LLP, October 2014, http://www.crowehorwath.com/ContentDetails. aspx?id=9879 2 See SEC Chief Accountant James Schnurr’s Remarks Before the UCI Audit Committee Summit on Oct. 23, 2015 3 The SEC staff’s view that emerging growth companies are public entities and are not able to use the private company alternatives in SEC filings was discussed at the SEC Regulations Committee meeting on Sept. 25, 2013 www.crowehorwath.com In accordance with applicable professional standards, some firm services may not be available to attest clients. This material is for informational purposes only and should not be construed as financial or legal advice.

Please seek guidance specific to your organization from qualified advisers in your jurisdiction. © 2016 Crowe Horwath LLP, an independent member of Crowe Horwath International crowehorwath.com/disclosure ASR-16000-009A .