definiens: means, whether or not such words appear ; ( c ) the masculine gender shall also include the feminine and neutral genders, andvice versa ; and ( d ) words importing the singular shall also include the plural, and vice versa . All references to or mean the lawful currency of the United States of America . Unless otherwise specified, all accounting terms andprinciples shall be interpreted in accordance with GAAP . All calculations of all amounts payable by Seller, Purchaseror any of their Affiliates under this Agreement ( including Losses, any Proposed Closing Date Calculations, the FinalStatement of Purchase Price, the Actual Adjustment and all amounts payable by either Seller or Purchaser underArticle VII ) shall be calculated in United States dollars . If any such amounts are determined initially by reference to aforeign currency, such amounts will be converted into dollars based on the currency conversion rate published in TheWall Street Journal on ( i ) with respect to any Proposed Closing Date Calculations, the Final Statement of PurchasePrice, the Actual Adjustment or any amount in Section 2.4, the date hereof and ( ii ) with respect to all other amounts, the date such amount is paid by the applicable party to the other party . The conversion of any amount determinedinitially by reference to a foreign currency into dollars for purposes of testing such amount against the thresholdscontained in Section 3.16 ( Contracts ) shall be made based on the currency conversion rate published in The WallStreet Journal on the date hereof