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For another segment's VIU calculations the firm did not identify and evaluate the significance of a departure from applicable accounting standards related to the issuer excluding an estimate of net cash flows if any to be received (or paid) for the disposal of that segment's long-lived assets at the end of their useful lives. (AS 2810.30)

The issuer reported a loss from operations that did not include a loss recognized on a long-lived asset held for sale that was not a discontinued operation (the 'loss'). The firm did not identify and appropriately address a departure from GAAP related to the issuer's presentation of the loss which was not in conformity with FASB ASC Topic 360 Property Plant and Equipment. (AS 2810.30) Unrelated and prior to our review the issuer reevaluated its presentation of the loss in its consolidated statements of operations and concluded that a material misstatement existed that had not been previously identified. The issuer subsequently restated its financial statements and the firm revised and reissued its report on the financial statements. The issuer also reevaluated its controls over financial reporting and concluded that a material weakness existed that had not been previously identified. The issuer subsequently revised its report on ICFR to reflect this material weakness and the firm revised its opinion on the effectiveness of the issuer's ICFR to express an adverse opinion and reissued its report.

The firm identified that the issuer's accounting for and presentation and disclosure of certain long-lived assets was not in conformity with FASB ASC Topic 205 Presentation of Financial Statements and FASB ASC Topic 360 Property Plant and Equipment. The firm did not sufficiently accumulate and evaluate the effect of this accounting because it limited its evaluation to assessing the effect on certain financial statement line items and disclosures but did not evaluate certain other financial statement line items and disclosures that were also affected by the same accounting. (AS 2810.10 .17 .30 and .31)

The issuer's policy was to group its property plant and equipment as a single asset group when evaluating its long-lived assets for possible impairment because the cash flows were interdependent. The following deficiencies were identified: · The firm did not perform substantive procedures beyond reading an issuer-prepared memorandum to evaluate whether the issuer's use of a single asset group was in conformity with FASB ASC Topic 360. (AS 2301.08)

During the year events or changes in circumstances existed indicating that the carrying value of the issuer's long-lived assets may not be recoverable and the issuer performed assessments of its long-lived assets for possible impairment. The following deficiencies were identified: · The firm did not evaluate whether the issuer in conformity with FASB ASC Topic 350 and FASB ASC Topic 360 performed its assessments of long-lived assets for possible impairment prior to performing an impairment assessment of goodwill. (AS 2301.08)

The firm did not sufficiently evaluate whether the issuer's method to estimate depreciation expense for certain assets was in conformity with FASB ASC Topic 360 because it did not evaluate whether the issuer's method of when to start depreciating an asset represented when the asset was placed in service. (AS 2501.10)

The issuer performed a qualitative assessment of certain long-lived assets for impairment. The firm did not sufficiently evaluate whether the issuer considered certain relevant events or changes in circumstances in conformity with FASB ASC Topic 360 Property Plant and Equipment including certain of the issuer's disclosures in the financial statements that indicated that the carrying value of the long-lived assets may not have been recoverable. (AS 2810.03 and .30)

The firm did not identify and appropriately address the issuer's omission of certain required disclosures. (AS 2810.30 and .31)

The firm did not identify and evaluate the significance to the financial statements of a departure from the issuer's applicable financial reporting framework related to the issuer's omission of certain required disclosures. (AS 2810.30 and 2810.31)

The firm did not identify and evaluate a departure from GAAP related to the issuer's inaccurate disclosure related to the accounting for and presentation and disclosure of impairment. (AS 2810.30 and .31)

The issuer capitalized interest related to certain projects. The firm did not identify and evaluate departures from GAAP related to the issuer's capitalization of interest for one project that was substantially complete and ready for its intended use and for another project for which activities necessary to get the asset ready for its intended use were not in progress in accordance with FASB ASC Topic 835 Interest. (AS 2810.30)

The firm did not identify and evaluate a departure from GAAP related to the issuer's incorrect presentation of an asset as a long-lived asset on the balance sheet. (AS 2810.30 and .31)