Common use of Accounting Changes Clause in Contracts

Accounting Changes. The Borrower will not, nor will it permit any of its Subsidiaries to, make any change in (a) accounting policies or reporting practices, except as permitted under GAAP or required by law or rule or regulation of any Governmental Authority, or (b) its fiscal year.

Accounting Changes. The Borrower will not, nor and will it not permit any of its Subsidiaries to, make any significant change in (a) accounting policies treatment or reporting practices, except as permitted under GAAP or required by law GAAP, or rule change the fiscal year of the Borrower or regulation of any Governmental Authorityof its Subsidiaries, or (b) except to change the fiscal year of a Subsidiary to conform its fiscal yearyear to that of the Borrower.

Accounting Changes. The Borrower will not, not (nor will it permit any of its Subsidiaries to) make or permit, make any change in (a) accounting policies or reporting practices, except as permitted under GAAP or required by law or rule or regulation of any Governmental AuthorityGAAP, or (b) its fiscal yearas permitted by GAAP, if the amounts involved are not material.

Accounting Changes. The Borrower will not, nor and will it not permit or cause any of its Subsidiaries to, make or permit any material change in (a) its accounting policies or reporting practices, except as permitted under GAAP or may be required by law or rule or regulation of any Governmental Authority, or (b) its fiscal yearGAAP.

Accounting Changes. The Borrower will not, nor and will it not permit any of its Subsidiaries to, make any significant change in (a) accounting policies treatment or reporting practices, except as required or permitted under GAAP or required by law or rule or regulation of any Governmental Authority, or (b) its fiscal yearGAAP.

Accounting Changes. The Borrower will not, not (nor will it permit any of its Subsidiaries to, ) make or permit any change in (a) accounting policies or reporting practices, except as permitted under GAAP or required by law or rule or regulation of any Governmental AuthorityGAAP, or (b) its fiscal yearas permitted by GAAP, if the amounts involved are not material.

Accounting Changes. The Borrower will shall not, nor will it suffer or permit any of its Subsidiaries to, make any significant change in (a) accounting policies treatment or reporting practices, except as permitted under GAAP or required by law GAAP, or rule change the fiscal year of the Borrower or regulation of any Governmental Authority, or (b) its fiscal yearSubsidiary.

Accounting Changes. The Borrower will shall not, nor will it and shall not permit any of its Material Subsidiaries to, make any change in (a) accounting policies treatment or reporting practicespractices that affects the calculation of the financial covenants set forth in Section 7.09, except as permitted under required by GAAP or required by law SAP, or rule change the fiscal year of the Borrower or regulation of any Governmental Authority, or (b) its fiscal yearSubsidiary.

Accounting Changes. The Borrower will not, nor and will it not permit any of its Restricted Subsidiaries to, make any significant change in (a) accounting policies treatment or reporting practices, except as permitted under GAAP or required by law GAAP, or rule change the fiscal year of the Borrower or regulation of any Governmental Authorityof its Restricted Subsidiaries, or (b) except to change the fiscal year of a Restricted Subsidiary to conform its fiscal yearyear to that of the Borrower.

Accounting Changes. The Borrower will notnot make or permit, nor will it or permit any of its Subsidiaries toto make or permit, make any change in (a) accounting policies or reporting practices, except as required or permitted under GAAP or required by law or rule or regulation of any Governmental Authority, or (b) its fiscal yearGAAP.

Accounting Changes. The Borrower will not, nor and will it not permit or cause any of its Subsidiaries to, make or permit any material change in (a) its accounting policies or reporting practices, except as may be required or permitted under by GAAP or required by law or rule or regulation of any Governmental AuthoritySAP, or (b) its fiscal yearas the case may be.

Accounting Changes. The Borrower will not, nor and will it not permit any of its Subsidiaries to, make any change in (a) accounting policies or reporting practices, except as permitted under GAAP or required by law or rule or regulation of any Governmental AuthorityGAAP, or (b) its fiscal year.

Accounting Changes. The Other than as permitted pursuant to Section 1.2, the Borrower will not, nor and will it not permit or cause any of its Subsidiaries to, make or permit any material change in (a) its accounting policies or reporting practices, except as permitted under GAAP or may be required by law or rule or regulation GAAP (or, in the case of any Governmental AuthorityForeign Subsidiaries, or (b) generally accepted accounting principles in the jurisdiction of its fiscal yearorganization).

Accounting Changes. The Borrower will shall not, nor will it and shall not permit any of its Subsidiaries to, make any significant change in (a) accounting policies treatment or reporting practices, except as required or permitted under GAAP or required by law or rule or regulation of any Governmental Authority, or (b) its fiscal yearGAAP.

Accounting Changes. The Borrower will notshall not make, nor will it permit any of its Subsidiaries toto make, make any change in (a) accounting policies treatment and reporting practices or tax reporting practicestreatment, except as permitted under required by GAAP or required by law or rule or regulation of any Governmental Authority, or (b) its fiscal yearand disclosed to the Lender.

Accounting Changes. The Borrower will notshall not make or permit, nor will it ------------------ or permit any of its Subsidiaries toto make or permit, make any change in (a) accounting policies or reporting practices, except as permitted under GAAP or required by law or rule or regulation of any Governmental AuthorityGAAP, or (b) change its fiscal year.

Accounting Changes. The Borrower will not, nor and will it not permit any of its Subsidiaries to, make any significant change in (a) accounting policies treatment or reporting practices, except as permitted under required by GAAP or required as approved by law the Administrative Agent, or rule change the Fiscal Year of the Borrower or regulation of any Governmental Authorityof its Subsidiaries, or (b) except to change the fiscal year of a Subsidiary to conform its fiscal yearFiscal Year to that of the Borrower.

Accounting Changes. The Borrower will shall not, nor will shall it permit any of its Subsidiaries to, Subsidiary to make any change in (a) accounting policies or reporting practices, except as required or permitted under GAAP or required by law or rule or regulation of any Governmental AuthorityGAAP, or (b) its fiscal year.

Accounting Changes. The Borrower will not, nor and will it not permit any of its Subsidiaries to, make any significant change in (a) accounting policies treatment or reporting practices, except as required or permitted under GAAP by GAAP, or required by law change the Fiscal Year of the Borrower or rule or regulation of any Governmental Authorityof its Subsidiaries, or (b) its fiscal yearexcept to change the Fiscal Year end to December 31.

Accounting Changes. The Borrower will not, nor and will it not permit any of its Subsidiaries to, make any significant change in (a) accounting policies treatment or reporting practices, except as permitted under GAAP or required by law GAAP, or rule change the Fiscal Year of the Borrower or regulation of any Governmental Authorityof its Subsidiaries, or (b) except to change the fiscal year of a Subsidiary to conform its fiscal yearyear to that of the Borrower.

Accounting Changes. The Borrower will not, nor and will it not permit any of its Subsidiaries Restricted Subsidiary to, make any change in (a) its accounting policies or reporting practices, except as permitted under GAAP or required by law or rule or regulation of any Governmental AuthorityGAAP, or (b) its fiscal yearFiscal Year or Fiscal Quarters.

Accounting Changes. The Borrower will not, nor and will it not permit any of its Subsidiaries to, make any significant change in (a) accounting policies treatment or reporting practices, except as permitted under GAAP or required by law or rule or regulation of any Governmental AuthorityGAAP, or (b) change the fiscal year of the Borrower or any Subsidiary of the Borrower, except to change the fiscal year of a Subsidiary of the Borrower to conform its fiscal yearyear to that of the Borrower.

Accounting Changes. The Borrower Borrowers will not, nor and will it not permit or cause any of its their respective Subsidiaries to, make or permit any material change in (a) its accounting policies or reporting practices, except as may be required or permitted under by GAAP or required by law or rule or regulation of any Governmental AuthoritySAP, or (b) its fiscal yearas applicable.

Accounting Changes. The Borrower will shall not, nor will it and shall not suffer or permit any of its Subsidiaries Subsidiary to, make any significant change in (a) accounting policies treatment or reporting practices, except as permitted under GAAP or required by law GAAP, or rule change the fiscal year of the Borrower or regulation of any Governmental Authority, or (b) its fiscal yearSubsidiary except as required by the Code.

Accounting Changes. The Borrower will shall not, nor will it and shall not suffer or permit any of its Subsidiaries to, make any significant change in (a) accounting policies treatment or reporting practices, except as required or permitted under GAAP by GAAP, or required by law change its fiscal year or rule or regulation that of any Governmental Authorityof its consolidated Subsidiaries, or (b) except to change the fiscal year of a Subsidiary acquired in connection with a permitted acquisition to conform its fiscal yearyear to the Borrower’s.

Accounting Changes. The Borrower will shall not, nor will it and shall not suffer or permit any of its Subsidiaries to, make any significant change in (a) accounting policies treatment or reporting practices, except as permitted under GAAP or required by law GAAP, or rule change the fiscal year of the Borrower or regulation of any Governmental Authority, or (b) of its fiscal yearconsolidated Subsidiaries.

Accounting Changes. The Borrower will not, nor and will it not permit any of its Restricted Subsidiaries to, make any significant change in (a) accounting policies treatment or reporting practices, except as required or, so long as the Borrower complies with the requirements set forth in Section 5.1(d), permitted under GAAP by GAAP, or required by law change the fiscal year of the Borrower or rule or regulation of any Governmental Authorityof its Restricted Subsidiaries, or (b) except to change the fiscal year to conform its fiscal yearyear to that of the Borrower.

Accounting Changes. The Borrower will shall not, nor will it and shall not suffer or permit any of its Subsidiaries to, make any significant change in (a) accounting policies treatment or reporting practices, except as required or permitted under GAAP by GAAP, or required by law change the fiscal year of the Borrower or rule or regulation of any Governmental Authority, or (b) of its fiscal yearconsolidated Subsidiaries.

Accounting Changes. The Borrower will notshall not make, nor will it permit any of its Subsidiaries toto make, make any change in (a) accounting policies treatment and reporting practices or tax reporting practicestreatment, except as permitted under required by GAAP or required by law or rule or regulation of any Governmental Authority, or (b) its fiscal yearand disclosed to the Lenders and the Administrative Agent.

Accounting Changes. The Borrower will not, nor and will it not permit or cause any of its Subsidiaries to, make or permit any material change in (a) its accounting policies or reporting practices, except as may be required or permitted under by GAAP or required by law or rule or regulation of any Governmental AuthoritySAP, or (b) its fiscal yearas applicable.

Accounting Changes. The Borrower will not, nor and will it not permit or cause any of its Subsidiaries to, make or permit any material change in (a) its accounting policies or reporting practices, except as permitted under GAAP or may be required by law or rule or regulation of any Governmental Authority, or (b) its fiscal yearGenerally Accepted Accounting Principles.

Accounting Changes. The Borrower will not, nor and will it not permit any of its Subsidiaries to, make any significant change in (a) accounting policies treatment or reporting practices, except as required or, so long as the Borrower complies with the requirements set forth in Section 5.1(d), permitted under GAAP by GAAP, or required by law change the fiscal year of the Borrower or rule or regulation of any Governmental Authorityof its Subsidiaries, or (b) except to change the fiscal year to conform its fiscal yearyear to that of the Borrower.

Accounting Changes. The Borrower will notnot make or permit, nor will it or permit any of its Subsidiaries toSubsidiary to make or permit, make any change in (a) any of its accounting policies affecting the presentation of financial statements or reporting practices, except as required or permitted under GAAP or required by law or rule or regulation of any Governmental AuthorityGAAP, or (b) its fiscal year.

Accounting Changes. The Borrower will not, nor and will it not permit or cause any of its Subsidiaries to, make or permit any material change in (a) its accounting policies or reporting practices, except as may be required or permitted under GAAP by Generally Accepted Accounting Principles or required by law or rule or regulation of any Governmental AuthorityStatutory Accounting Principles, or (b) its fiscal yearas applicable.

Accounting Changes. The Borrower Borrowers will not, nor and will it not permit any of its their Subsidiaries to, make any significant change in (a) accounting policies treatment or reporting practices, except as permitted under GAAP or required by law GAAP, or rule or regulation change the fiscal year of any Governmental AuthorityBorrower or of any of their Subsidiaries, or (b) except to change the fiscal year of a Subsidiary to conform its fiscal yearyear to that of the Borrowers.

Accounting Changes. The Borrower will notshall not make, nor will it or permit any of its Subsidiaries toto make, make any significant change in (a) accounting policies or treatment and reporting practices, practices except as permitted under GAAP or required by law GAAP, the IRS or rule or regulation the Securities and Exchange Commission; provided, however, that if any such changes are so required to be made within a certain period of time only, such changes may, in the discretion of the Borrower, be made at any Governmental Authority, or (b) its fiscal yeartime during such period.

Accounting Changes. The Borrower will not, nor and will it not permit any of its Subsidiaries to, make any significant change in (a) accounting policies treatment or reporting practices, except as permitted under GAAP or required by law or rule GAAP with respect to which the Borrower and its Subsidiaries is required to maintain written records in relation to its business and activities, or regulation change the fiscal year of the Borrower or of any Governmental Authorityof its Subsidiaries, or (b) except to change the fiscal year of a Subsidiary to conform its fiscal yearyear to that of the Borrower.

Accounting Changes. The Borrower will not, nor and will it not permit any of its Subsidiaries to, make any significant change in (a) accounting policies treatment or reporting practices, except as permitted under GAAP or required by law GAAP, or rule change the fiscal year of BPL or regulation of any Governmental Authorityof its Restricted Subsidiaries, or (b) except to change the fiscal year of a Restricted Subsidiary to conform its fiscal yearyear to that of BPL.

Accounting Changes. The Borrower will not, nor will it permit any of its Subsidiaries to, make any change in (a) accounting policies or reporting practices, except as required or permitted under GAAP GAAP, IFRS or required by law or rule or regulation of any Governmental Authority, or (b) its fiscal year.

Accounting Changes. The Borrower will notnot make, nor and will it not permit any of its Subsidiaries toto make, make any significant change in (a) accounting policies treatment or reporting practices, except as permitted under GAAP or required by law or rule or regulation GAAP; provided, that, for purposes of this Agreement, any Governmental Authority, or (b) its fiscal yearsuch change is subject to Section 1.2.

Accounting Changes. The Borrower will not, nor will it permit any of its the Subsidiaries toto make or permit, make any change in (ai) accounting policies or reporting practices, practices except as permitted under required by GAAP or required by law or rule or regulation of any Governmental Authority, or (bii) its fiscal year.

Accounting Changes. The Borrower will shall not, nor will it and shall not permit any of its Subsidiaries to, make any change in (a) make any material change in its accounting policies treatment and reporting practices or tax reporting practicestreatment, except as permitted under required by GAAP or required by law or rule or regulation any Requirement of any Governmental Authority, Law and disclosed to the Lenders and the Administrative Agent or (b) change its fiscal yearFiscal Year.

Accounting Changes. The Borrower will not, nor and will it not permit any of its Subsidiaries to, make any significant change in (a) accounting policies treatment or reporting practices, except as required or permitted under GAAP by GAAP, or required by law change the fiscal year of the Borrower or rule or regulation of any Governmental Authorityof its Subsidiaries, or (b) except to change the fiscal year of a Subsidiary to conform its fiscal yearyear to that of the Borrower.

Accounting Changes. The Borrower will notnot make or permit, nor will it or permit any of its Subsidiaries toto make or permit, make any change in (a) accounting policies or reporting practices, except as required or permitted under GAAP or required by law or rule or regulation of any Governmental Authority, or (b) its fiscal yearAgreement Accounting Principles subject to Section 9.8 hereof.

Accounting Changes. The Borrower will not, nor and will it not permit any of its Subsidiaries to, make any significant change in (a) accounting policies treatment or reporting practices, except as permitted under GAAP or required by law GAAP, or rule change the Fiscal Year of the Borrower or regulation of any Governmental Authorityof its Subsidiaries, or (b) except to change the Fiscal Year of a Subsidiary to conform its fiscal yearFiscal Year to that of the Borrower.

Accounting Changes. The Borrower Borrowers will not, nor and will it not permit any of its their respective Subsidiaries to, make any significant change in (a) accounting policies treatment or reporting practices, except as permitted under GAAP or required by law GAAP, or rule change the fiscal year of the Borrowers or regulation of any Governmental Authorityof their respective Subsidiaries, or (b) except to change the fiscal year of a Subsidiary to conform its fiscal yearyear to that of the Borrowers.

Accounting Changes. The Such Borrower will not, not (nor will it permit any of its Subsidiaries to, ) make or permit any change in (a) accounting policies or reporting practices, except as permitted under GAAP or required by law or rule or regulation of any Governmental AuthorityGAAP, or (b) its fiscal yearas permitted by GAAP, if the amounts involved are not material.

Accounting Changes. The Borrower will shall not, nor will shall it permit any of its Subsidiaries to, directly or indirectly, make any change in its (a) fiscal year or (b) accounting policies or reporting practices, except as permitted under GAAP or required by law or rule or regulation of any Governmental Authority, or (b) its fiscal yearGAAP.

Accounting Changes. The Each Borrower will not, nor will it permit or cause any of its Subsidiaries to, make or permit any material change in (a) its accounting policies or reporting practices, except as may be permitted under by GAAP or required by law or rule or regulation of SAP, and any Governmental Authority, or (b) its fiscal yearsuch change shall be subject to Section 1.2.

Accounting Changes. The Borrower will not, nor and will it not permit any of its Subsidiaries to, make any significant change in (a) accounting policies treatment or reporting practices, except as permitted under GAAP by GAAP, or required by law change the Fiscal Year of the Borrower or rule or regulation of any Governmental Authorityof its Subsidiaries, or (b) except to change the Fiscal Year of a Subsidiary to conform its fiscal yearFiscal Year to that of the Borrower.

Accounting Changes. The Borrower will not, nor and will it not permit any of its Subsidiaries to, make any significant change in (a) accounting policies treatment or reporting practices, except as required or permitted under by GAAP or required by law Statutory Accounting Principles, or rule change the fiscal year of the Borrower or regulation of any Governmental Authorityof its Subsidiaries, or (b) except to change the fiscal year of a Subsidiary to conform its fiscal yearyear to that of the Borrower.

Accounting Changes. The Borrower will notshall not make, nor will it permit any ------------------ of its Subsidiaries toto make, make any change in (a) accounting policies treatment and reporting practices or tax reporting practicestreatment, except as permitted under required by GAAP or required by law or rule or regulation of any Governmental Authority, or (b) its fiscal yearand disclosed to the Lender.

Accounting Changes. The Borrower will not, nor will it permit any of its the Subsidiaries to, make or permit any change in (a) accounting policies or reporting practices, practices except as required or permitted under by GAAP or required by law or rule or regulation of any Governmental Authority, or (b) its respective fiscal year.

Accounting Changes. The Borrower will shall not, nor will it and shall not cause or permit any of its Subsidiaries to, directly or indirectly, make any change in (a) accounting policies or reporting practices, except as permitted under GAAP or required by law or rule or regulation of any Governmental AuthorityGAAP, or (b) fiscal year (other than change its fiscal yearyear end to December 31).

Accounting Changes. The Borrower will not, nor and will it not permit any of its Subsidiaries toto change its fiscal year end, or make (without the consent of the Administrative Agent) any material change in (a) its accounting policies or treatment and reporting practices, practices except as permitted under GAAP or required by law or rule or regulation of any Governmental Authority, or (b) its fiscal yearGAAP.

Accounting Changes. The Borrower will shall not, nor will it and shall not suffer or permit any of its Subsidiaries to, make any material change in (a) accounting policies treatment or reporting practices, except as required or permitted under GAAP by GAAP, or required by law change the fiscal year of the Borrower or rule or regulation of any Governmental Authority, or (b) of its fiscal yearconsolidated Subsidiaries.

Accounting Changes. The Borrower will not, nor will it permit any of its Subsidiaries to, make any change in (a) accounting policies or reporting practices, except as permitted under GAAP or required by law or rule or regulation of any Governmental Authority, or (b) its fiscal year.. ARTICLE VII

Accounting Changes. The No Borrower will notshall, nor will shall it permit any of its Restricted Subsidiaries to, make any change in (a) its accounting policies treatment and reporting practices or tax reporting practicestreatment, except as required or permitted under GAAP or required by law or rule or regulation of any Governmental Authority, or GAAP. (b) its fiscal year.j)

Accounting Changes. The Borrower will not, nor and will it not permit or cause any of its Subsidiaries to, (including any Excluded Subsidiary) to make or permit any material change in (a) its accounting policies or reporting practices, except as permitted under GAAP or may be required by law or rule or regulation of any Governmental Authority, or (b) its fiscal yearGAAP.

Accounting Changes. The Borrower will not, nor and will it not permit any of its Restricted Subsidiaries to, make any significant change in (a) accounting policies treatment or reporting practices, except as permitted under required by GAAP or required by law with the consent of the Administrative Agent (which consent will not be unreasonably withheld, conditioned or rule delayed), or regulation change the Fiscal Year of the Borrower or of any Governmental Authorityof its Restricted Subsidiaries, or (b) except to change the fiscal year of a Restricted Subsidiary to conform its fiscal yearyear to that of the Borrower.

Accounting Changes. The Borrower will notnot make or permit, nor will it or permit any of its Subsidiaries toto make or permit, make any change in (a) accounting policies or reporting practices, except as permitted under GAAP or required by law or rule or regulation of any Governmental AuthorityGAAP, or (b) its fiscal yearas permitted by GAAP, if the amounts involved are not material.

Accounting Changes. The Borrower will not, nor and will it not permit or cause any of its Material Subsidiaries to, make or permit any material change in (a) its accounting policies or reporting practices, except as permitted under GAAP or may be required by law or rule or regulation of any Governmental Authority, or (b) its fiscal yearApplicable Accounting Principles.

Accounting Changes. The Borrower will not, nor and will it not permit or cause any of its Subsidiaries to, make or permit any material change in (a) its accounting policies or reporting practices, except as may be required or permitted under GAAP by Generally Accepted Accounting Principles or required by law or rule or regulation of any Governmental AuthorityStatutory Accounting Principles, or (b) its fiscal yearas applicable.

Accounting Changes. The Borrower will shall not, nor will it and shall not permit any of its Subsidiaries other Company to, make any change in (a) accounting policies or reporting practices, except as permitted under GAAP or required by law or rule or regulation of any Governmental Authorityotherwise in accordance with GAAP, or (b) its fiscal year.

Accounting Changes. The Borrower will shall not, nor will it permit any of and shall cause its Subsidiaries not to, make any change in (a) make any significant change in accounting policies treatment or reporting practices, except as required or permitted under GAAP or required by law or rule or regulation of any Governmental AuthorityGAAP, or (b) change its fiscal yearFiscal Year end date.

Accounting Changes. The Borrower Borrowers will not, nor and will it not permit any of its their Subsidiaries to, make any significant change in (a) accounting policies treatment or reporting practices, except as permitted under GAAP or for changes required by law GAAP, SAP or rule any Requirement of Law or regulation changes otherwise in accordance with GAAP, SAP or any Requirement of Law, or change the Fiscal Year of the Borrowers or of any Governmental Authorityof their Subsidiaries, or (b) except to change the Fiscal Year of a Subsidiary to conform its fiscal yearyear to that of the Borrowers.

Accounting Changes. The Borrower will not, nor and will it not permit any of its Subsidiaries to, at any time make or permit any change in (a) accounting policies or reporting practices, except as permitted under GAAP or required by law or rule or regulation of any Governmental Authority, or (b) its fiscal yearGAAP.

Accounting Changes. The Borrower will shall not, nor will it and shall not permit any of its Subsidiaries to, make any change in (a) accounting policies or reporting practices, except as permitted under GAAP or required by law or rule or regulation of any Governmental AuthorityGAAP, or (b) its fiscal year, in either case, without the consent of the Administrative Agent, not to be unreasonably withheld.

Accounting Changes. The Borrower will not, nor and will it not permit any of its Subsidiaries to, make any significant change in (a) accounting policies treatment or reporting practices, except as permitted under required by GAAP or required by law SAP, as applicable, or rule change the fiscal year of the Borrower or regulation of any Governmental Authorityof its Subsidiaries, or (b) except to change the fiscal year of a Subsidiary to conform its fiscal yearyear to that of the Borrower.

Accounting Changes. The Borrower will notnot make or permit, nor will it permit any of its Subsidiaries to, make any change in (a) accounting policies or reporting practices, except as permitted under GAAP or required by law or rule or regulation of any Governmental AuthorityGAAP, or (b) its fiscal yearas permitted by GAAP, if the amounts involved are not material.

Accounting Changes. The Each Borrower will shall not, nor will it and shall not permit any of its respective Subsidiaries to, make any change in (a) its accounting policies treatment and reporting practices or tax reporting practicestreatment, except as permitted under required by GAAP or required by law or rule or regulation and disclosed to the Lenders and the Agent. Each Borrower shall not, and shall not permit any of any Governmental Authorityits respective Subsidiaries to, or (b) change its fiscal yearFiscal Year.

Accounting Changes. The Borrower will shall not, nor will it suffer or permit any ------------------ of its Subsidiaries to, make any significant change in (a) accounting policies treatment or reporting practices, except as permitted under GAAP or required by law GAAP, or rule change the fiscal year of the Borrower (except in connection with the acquisition of Borrower by Atmos Energy Marketing LLC) or regulation of any Governmental Authority, or (b) its fiscal yearSubsidiary.

Accounting Changes. The Borrower will not, nor will it permit any of its Subsidiaries to, make any material change in (a) accounting policies treatment or reporting practices, except as permitted under GAAP or required by law or rule or regulation of any Governmental AuthorityGAAP, or (b) change the fiscal year of the Borrower or any of its fiscal yearconsolidated Subsidiaries.

Accounting Changes. The Borrower will not, nor will it permit any of its Subsidiaries to, make any change in (a) accounting policies or reporting practices, except as permitted under GAAP or required by law or rule or regulation of any Governmental Authority, or (b) its fiscal year.. Second Amended and Restated Revolving Credit Agreement

Accounting Changes. The Borrower will not, nor and will it not permit any of its Subsidiaries to, make any significant change in (a) its accounting policies treatment or financial reporting practices, practices except as permitted under GAAP or required by law or rule or regulation of any Governmental Authority, or (b) generally accepted accounting principles in effect from time to time. The Borrower will not change its fiscal yearyear or the calculation of its fiscal quarter ends.

Accounting Changes. The Borrower Borrowers will not, nor will it they permit any of its their Subsidiaries to, make any material change in (a) accounting policies treatment or reporting practices, except as permitted under GAAP or required by law GAAP, or rule or regulation change the fiscal year of any Governmental Authority, Borrower or (b) any of its fiscal yearSubsidiaries.

Accounting Changes. The Borrower will not, nor and will it not permit any of its Restricted Subsidiaries to, make any change in (a) accounting policies treatment or reporting practices, except as permitted under GAAP or required by law GAAP, or rule change the fiscal year of the Borrower or regulation of any Governmental Authority, or (b) of its fiscal year.Restricted Subsidiaries,

Accounting Changes. The Borrower will not, nor and will it not permit or cause any of its Subsidiaries to, make or permit any material change in (a) its accounting policies or reporting practices, except as permitted under GAAP or may be required by law Generally Accepted Accounting Principles or rule or regulation of any Governmental AuthorityStatutory Accounting Principles, or (b) its fiscal yearas applicable.

Accounting Changes. The Borrower will not, nor and will it not permit or ------------------ cause any of its Subsidiaries to, make or permit any material change in (a) its accounting policies or reporting practices, except as permitted under GAAP or may be required by law or rule or regulation of any Governmental Authority, or (b) its fiscal yearGAAP.

Accounting Changes. The Borrower will not, nor and will it not ------------------ permit or cause any of its Subsidiaries to, make or permit any material change in (a) its accounting policies or reporting practices, except as may be required or permitted under GAAP by Generally Accepted Accounting Principles or required by law or rule or regulation of any Governmental AuthorityStatutory Accounting Principles, or (b) its fiscal yearas applicable.

Accounting Changes. The Borrower will not, nor will it permit any of its Subsidiaries to, make any change in (a) accounting policies or reporting 121 742026061 21680120 practices, except as permitted under GAAP or required by law or rule or regulation of any Governmental Authority, or (b) its fiscal year.

Accounting Changes. The Borrower will not, nor will it permit any of its Subsidiaries to, make any change in (a) accounting policies or reporting practices, except as permitted under GAAP or required by law or rule or regulation of any Governmental Authority, or (b) its fiscal year.

Accounting Changes. The Borrower will not, nor and will it not permit any of its Restricted Subsidiaries to, make any change in (a) accounting policies treatment or reporting practices, except as permitted under GAAP or required by law GAAP, or rule change the fiscal year of the Borrower or regulation of any Governmental Authorityof its Restricted Subsidiaries, or (b) except to change the fiscal year of a Restricted Subsidiary to conform its fiscal yearyear to that of the Borrower. Section 7.14.

Accounting Changes. The Borrower will notshall not make or permit, nor will it or permit any of its the Restricted Subsidiaries toto make or permit, make any change in (aA) accounting policies or reporting practices, except as permitted under GAAP or required by law or rule or regulation of any Governmental Authority, generally accepted accounting principles or (bB) the Fiscal Year; provided, however, that the Borrower and its fiscal yearSubsidiaries may each change its Fiscal Year to December 31 to conform to a change by the Parent Guarantor.

Accounting Changes. The Borrower will not, nor will it permit any of its Subsidiaries to, make any change in (a) accounting policies or reporting practices, except as permitted under GAAP or required by law or rule or regulation of any Governmental Authority, or (b) its fiscal year.. 117 Revolving Credit Agreement

Accounting Changes. The Borrower will not, nor and will it not permit or cause any of its Subsidiaries to, make or permit any material change in (a) its accounting policies or reporting practices, except as may be permitted under GAAP or required by law or rule or regulation of any Governmental Authority, or (b) its fiscal yearGAAP.

Accounting Changes. The Each Borrower will not, nor and will it not permit any of its Subsidiaries subsidiaries to, make any change in (a) accounting policies or reporting practicespractices including any change in fiscal year, except as required or permitted under GAAP or required by law or rule or regulation of any Governmental Authority, or (b) its fiscal yearGAAP.

Accounting Changes. The Borrower will not, nor and will it not permit or cause any of its Subsidiaries to, make or permit any material change in (a) its accounting policies or reporting practices, except as may be required or permitted under GAAP by Generally Accepted Accounting Principles or required by law or rule or regulation Statutory Accounting Principles, as applicable. Table of any Governmental Authority, or (b) its fiscal year.Contents

Accounting Changes. The Borrower will not, nor and will it not permit or cause any of its Subsidiaries to, make or permit any material change in (a) its accounting policies or reporting practices, except as permitted under may be required by GAAP or required by law or rule or regulation of any Governmental Authority, or (b) its fiscal yearSAP.

Accounting Changes. The Borrower will not, nor will it permit any of Of its Subsidiaries to, to make any change material changes in (a) accounting policies or reporting practicesaccounting, except as permitted under GAAP may be allowed or required by law or rule or regulation GAAP and only if the impact of any Governmental Authority, or (b) its fiscal yearsuch changes are disclosed and quantified in a note to Borrower's financial statements.

Accounting Changes. The Borrower will not, nor and will it not permit ------------------ or cause any of its Subsidiaries to, make or permit any material change in (a) its accounting policies or reporting practices, except as permitted under GAAP or may be required by law or rule or regulation of any Governmental Authority, or (b) its fiscal yearGAAP.

Accounting Changes. The No Borrower will, and each Borrower will not, nor will it permit any of cause its Subsidiaries not to, make or permit any material change in (a) its accounting policies or reporting practices, except as permitted under GAAP or may be required by law or rule or regulation of any Governmental AuthorityGAAP, or (b) its fiscal yearexcept as may have been indicated in a separate letter dated the date hereof from the Borrowers to the Agent.

Accounting Changes. The Borrower will notnot make or permit, nor will it or permit any of its Subsidiaries toto make or permit, make any change in (a) accounting policies or reporting practices, except as required or permitted under GAAP or required by law or rule or regulation of any Governmental Authority, or (b) its fiscal year.Agreement Accounting Principles subject to Section 9.8 hereof. SIDLEY AXXXXX XXXXX & WXXX LLP

Accounting Changes. The Borrower will notshall not make, nor will it permit ------------------ any of its Subsidiaries toto make, make any change in (a) accounting policies treatment and reporting practices or tax reporting practicestreatment, except as permitted under required by GAAP or required by law or rule or regulation of any Governmental Authority, or (b) its fiscal yearand disclosed to the Bank in writing.

Accounting Changes. The Borrower will not, nor and will it not permit any of its Subsidiaries to, make any significant change in (a) accounting policies treatment or reporting practices, except as permitted under GAAP or required by law GAAP, or rule change the fiscal year of Borrower or regulation of any Governmental Authorityof its Subsidiaries, or (b) except to change the fiscal year of a Subsidiary to conform its fiscal yearyear to that of Borrower.

Accounting Changes. The Borrower will not, nor and will it not permit or ------------------ cause any of its Subsidiaries to, make or permit any material change in (a) its accounting policies or reporting practices, except as may be required or permitted under GAAP by Generally Accepted Accounting Principles or required by law or rule or regulation of any Governmental AuthorityStatutory Accounting Principles, or (b) its fiscal yearas applicable.

Accounting Changes. The Borrower will not, nor and will it not permit or cause any of its Subsidiaries to, make or permit any material change in (a) its accounting policies or reporting practices, except as permitted under may be required by GAAP or required by law or rule or regulation of any Governmental AuthoritySAP, or (b) its fiscal yearas the case may be.

Accounting Changes. The Borrower will notshall not make, nor will it or permit any of its Subsidiaries toto make, make any significant change in (a) accounting policies or treatment and reporting practices, practices except as permitted under GAAP or required by law GAAP, the IRS or rule or regulation the Securities and Exchange Commission; provided, however, that if any such changes are so required to be made within a certain period of time only, such changes may, in the discretion of the Borrower, be made at any Governmental Authority, or (b) its fiscal yeartime during such period. SECTION 7.12.

Accounting Changes. The Borrower will notshall not make, nor will it permit any of its Subsidiaries toto make, make any change in (a) accounting policies treatment and reporting practices or tax reporting practicestreatment, except as permitted under required by GAAP or required by law or rule or regulation of any Governmental Authority, or (b) its fiscal year.and disclosed to the Lenders and the Administrative Agent. 105

Accounting Changes. The Borrower will not, nor and will it not permit any of its Subsidiaries to, make any significant change in (a) accounting policies treatment or reporting practices, except as permitted under required by GAAP or required as approved by law the Administrative Agent, or rule change the Fiscal Year of the Borrower or regulation of any Governmental Authorityof its Subsidiaries, or (b) except to change the fiscal year of a Subsidiary to conform its fiscal yearyear to that of the Borrower.