Terms of Use PwC hereby grants to you a nontransferable, nonexclusive, license, without rights of sublicense (the "License"), to access the Content in object code only, exclusively for your internal business purposes. The Content is an interpretation and review of accounting principles and policies as it relates to recognizing revenue. The application and impact of authoritative guidance and laws will vary depending on the facts involved. Given the changing nature of laws, rules and regulations, and the inherent hazards of electronic communication, there may be delays, omissions or errors in the information contained in the Content. Accordingly, the Content is provided with the understanding that PwC and its licensors, authors and publishers are not engaged in rendering legal, accounting, tax, or other professional advice or services. The Content should not be used as a substitute for consultation with professional accounting, tax, legal or other competent advisers.

PwC is not responsible for the information, any errors or omissions, or for the results obtained from using this information. All Content is provided "AS IS", without warranty of any kind, including, but not limited to completeness, accuracy, timeliness or of the results obtained from use of this information. There are no warranties of any kind, express or implied, including, but not limited to warranties of performance, merchantability or fitness for a particular purpose. In no event will PricewaterhouseCoopers, its affiliates, related partnerships or corporations, or the partners, agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information within the Content or for any consequential, special or similar damages, even if advised of the possibility of such damages. This disclaimer is subject to applicable law and may not apply, or may apply only to a limited extent, in certain jurisdictions.

You are responsible for access to and use of the Content and each additional user must register separately to access the Content. You will be required to enter your username and password every time you wish to access the Content. Such username and password are unique to each user and are non-transferable, and you shall maintain any username and password assigned to you in strict confidence and will not communicate them to anyone else or allow anyone else to use them. YOU ARE RESPONSIBLE FOR ALL USE OF THE CONTENT MADE USING USERNAMES AND PASSWORDS ALLOCATED TO YOU, REGARDLESS OF THE IDENTITY OF THE PERSON MAKING SUCH USE. NEITHER PWC NOR ANY OF ITS LICENSORS WILL HAVE ANY RESPONSIBILITY OR LIABILITY IN CONNECTION WITH ANY UNAUTHORIZED USE (INCLUDING ANY USE BEYOND THE SCOPE OF ANY LICENSES GRANTED HEREIN) OF THE USERNAMES OR PASSWORDS OR ANY UNAUTHORIZED USE OF OR WITHIN THE SERVICES (INCLUDING ANY ACTIONS TAKEN BY AUTHORIZED USERS NOMINATED BY YOU). As part of the security and username and password assignment process, and to facilitate the provision of Content to you, certain personal identifiable information concerning you may be collected by PwC from you. Such personal identifiable information will and may be utilized by PwC and its agents in the manner set forth in the Privacy Policy available for review on the web site associated with the Services, or by requesting a paper copy of that Privacy Policy directly from PwC. If you become aware of a breach of security with respect to any password allocated to you, or of any other breach of security or unauthorized use of the Content, You will immediately notify PwC both by telephone and in writing. PwC may immediately suspend your access to or use of the Content without notice and without liability in the event that PwC suspects that there is a security breach or unauthorized use with respect to the Content.

Currently there is no license fee charged for the Content. Should this policy change, you will be notified and given the opportunity to license the Content at the established license fee.

TO THE EXTENT PERMITTED BY APPLICABLE LAW, PWC, ITS SUPPLIERS AND ITS AFFILIATES SHALL NOT BE LIABLE FOR ANY INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL, EXEMPLARY OR PUNITIVE DAMAGES OF ANY NATURE WHATSOEVER, OR FOR ANY DAMAGES ARISING OUT OF OR IN CONNECTION WITH ANY ERRORS, DEFICIENCIES, MALFUNCTIONS, DELAYS, LOSS OF DATA, LOSS OF PROFIT OR SAVINGS, INTERRUPTION OF CONTENT OR LOSS OF BUSINESS OR ANTICIPATORY PROFITS, EVEN IF ADVISED OF THE POSSIBILITY OF SUCH DAMAGES OCCURRING.

Content may include third party links that allow you to connect to other web sites maintained by third-parties over whom PricewaterhouseCoopers has no control. PricewaterhouseCoopers is not responsible for the content of any linked site and reserves the right to delete or add such links in its sole discretion.

You may cancel your license at any time, by contacting us through the "Contact Us". This license will automatically terminate upon your breach of any term of this Agreement, and PwC may terminate this license for convenience.

This Agreement will be governed by and construed in accordance with the laws of the State of New York, without giving effect to its conflicts of laws provisions.

Software Revenue Recognition Guide ©2009 PricewaterhouseCoopers. All rights reserved. "PricewaterhouseCoopers" refers the PricewaterhouseCoopers global network or other member firms of the network, each of which is a separate and independent legal entity.