definiens: means the amount ( which may be positive or negative ) equal to ( i ) the amount expressed as a do llar value of Inventory as of the close of business on t he Closing Date ( the ), pl us ( ii ) the amount expressed as a dollar value of ( A ) the asset s included in the Acquired Assets ( other than Inven tory ) as of the close of business on the Closing Date of the ty pe described by the asset line items on the Form of Closing Statement, less ( B ) the liabilities included in the Assumed Liabilities as of the close of business on the Closing Date of the type described by the liability line it ems on the Form of Closing Statement, in each case of clauses ( i ) and ( ii ) calculated in accordance with the accounti ng practices, methods, treatments, principles and p rocedures used by Seller to prepare its historical consolidat ed financial statements, applied in a manner consis tent with the past practices of Seller ( the ) . The Closing Statement shall be prepared in the format of Exhibit E ( the ) and using the Seller Accounting Principles