Common use of Reclassification Adjustments Clause in Contracts

Reclassification Adjustments. In preparing the pro forma consolidated and combined financial information, the following adjustments and reclassifications were made to the scPharma’s historical financial statement line item captions to conform to the presentation of MannKind’s historical financial statements: Prepaid expenses Prepaid expenses and other current assets 3,654 284 (a) 3,938 Deposits and other current assets Prepaid expenses and other current assets 284 (284) (a) - Right-of-use lease assets - operating, net Other assets 1,175 303 (b) 1,478 Deposits and other assets Other assets 303 (303) (b) - Accrued expenses Accrued expenses and other current liabilities 16,082 322 (c) 16,404 Other current liabilities Accrued expenses and other current liabilities 58 (58) (c) - Lease obligation - operating, short-term Accrued expenses and other current liabilities 264 (264) (c) - Lease obligation - operating, long-term Operating lease liability Product revenues, net Commercial product sales Cost of product revenues Cost of goods sold - commercial Interest income Interest income, net Other income Other income (expense) Loss on extinguishment of debt Loss on settlement of debt (a) Represents an adjustment to reclassify $0.3 million of Deposits and other current assets to Prepaid expenses and other current assets. (b) Represent an adjustment to reclassify $1.2 million of Right-of-use lease assets - operating, net and $0.3 million of Deposits and other assets to Other assets. (c) Represents an adjustment to reclassify $0.3 million of lease obligation – operating, short-term and less than $0.1 million of Other current liabilities to Accrued expenses and other current liabilities.

Reclassification Adjustments. In preparing During the preparation of the unaudited pro forma consolidated and combined financial informationstatements, management performed a preliminary analysis of the following adjustments and reclassifications were made Vivint financial information to the scPharmaidentify differences in Vivint’s historical financial statement line item captions to conform presentation as compared to the presentation of MannKindNRG. The below reclassification adjustments represent NRG’s historical financial statements: Prepaid expenses best estimates based upon the information currently available to NRG. The reclassification adjustments are subject to change once more detailed information is available and additional analysis is performed. Cash and cash equivalents Cash and cash equivalents $ 284 $ — $ 284 Accounts and notes receivable, net Accounts receivable, net 56 — 56 Prepaid expenses and other current assets 3,654 284 (a) 3,938 Deposits Prepayments and other current assets Prepaid expenses 30 — 30 Property, plant and other current assets 284 equipment, net Property, plant and equipment, net 62 — 62 Capitalized contract costs, net 1,486 (2841,486) (a) - Right— Deferred financing costs, net 2 (2) (a) — Intangible assets, net Intangible assets, net 2 — 2 Goodwill Goodwill 817 — 817 Long-ofterm notes receivables and other non-use lease assets - operatingcurrent assets, net Other non-current assets 1,175 303 25 1,488 (ba) 1,478 Deposits 1,513 Accounts payable Accounts payable $ 121 $ — $ 121 Accrued payroll and other assets Other assets 303 commissions 83 (30383) (b) - Accrued expenses — Accrued expenses and other current liabilities 16,082 322 (c) 16,404 Other current liabilities Accrued expenses and other current liabilities 58 200 591 (58b)(c) 791 Deferred revenue 508 (508) (c) - Lease obligation - operating— Current portion of notes payable, short-term Accrued expenses and other current liabilities 264 (264) (c) - Lease obligation - operating, net Current portion of long-term debt and finance leases 14 3 (d) 17 Current portion of operating lease liabilities Current portion of operating lease liabilities 13 — 13 Current portion of finance lease liabilities 3 (3) (d) — Notes payable, net Long-term debt and finance leases 2,236 460 (e)(f) 2,696 Notes payable, net - related party 455 (455) (e) — Finance lease liabilities, net of current portion 5 (5) (f) — Deferred revenue, net of current portion 852 (852) (g) — Operating lease liability Product revenuesliabilities, net Commercial product sales Cost of product revenues Cost of goods sold - commercial Interest current portion Non-current operating lease liabilities 30 — 30 Other long-term obligations Other non-current liabilities 58 855 (g)(h) 913 Warrant derivative liabilities 3 (3) (h) — Deferred income Interest income, net Other tax liabilities Deferred income Other income taxes 1 — 1 Class A Common Stock Common Stock — — — Additional paid-in capital Additional paid-in capital 1,766 — 1,766 Accumulated deficit Retained Earnings/Accumulated Deficit (expense3,469) Loss on extinguishment of debt Loss on settlement of debt— (3,469) (a) Represents an adjustment Reclassification from Capitalized contract costs, net and Deferred financing costs, net to reclassify $0.3 million of Deposits and other current assets to Prepaid expenses and other Other non-current assets. (b) Represent an adjustment to reclassify $1.2 million of Right-of-use lease assets - operating, net Reclassification from Accrued payroll and $0.3 million of Deposits and other assets to Other assets. (c) Represents an adjustment to reclassify $0.3 million of lease obligation – operating, short-term and less than $0.1 million of Other current liabilities commissions to Accrued expenses and other current liabilities. (c) Reclassification from Deferred revenue to Accrued expenses and other current liabilities (d) Reclassification from Current portion of finance lease liabilities to Current portion of long-term debt and finance leases (e) Reclassification from Notes payable, net - related party to Long-term debt and finance leases (f) Reclassification from Finance lease liabilities, net of current portion to Long-term debt and finance leases (g) Reclassification from Deferred revenue, net of current portion to Other non-current liabilities (h) Reclassification from Warrant derivative liabilities to Other non-current liabilities