definiens: means GAAP applied on a basis consistent with the methodologies, practices, classifications, judgments, estimation techniques, assumptions, and principles used by the Company in thepreparation of the Latest Balance Sheet, except ( i ) to the extent that the methodologies, practices, classifications, judgments, estimation techniques, assumptions, and principles used in the preparation of the Latest Balance Sheetare not in accordance with GAAP, or ( ii ) if any item included in an Adjustment Statement is not reflected in the LatestBalance Sheet, then in case of each of the foregoing clauses ( i ) and ( ii ), the methodologies, practices, classifications, judgments, estimation techniques, assumptions, and principles to be used with respect to the applicable item in suchAdjustment Statement, as applicable, shall be as determined in accordance with GAAP . For further clarification, ifalternative methodologies exist for calculating current asset and current liability balances under GAAP, themethodology utilized by the Company in the Latest Balance Sheet shall govern