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C o y . M o e , H i b b s & F u n s t o n 2 . fection 8 of the Agreement provides for a oacic purchase price of ^2,$00,OCX).00 as of eptembr 1, If $2. 'actions 9 aiia 10 of the greeraent provide for additions to and deductions from the basic price, based in part on certain defined transac­tions between that date and the final sale date, and in part on the detenaination of certain totals as of the final sale date. >ur examination was directed towards the verification of the substantial accura­cy of the additions and deductions to the basic purchase price to June 30* 19$8 included such tests of the accounting records and other supporting data as we con­sidered necessary, as more fully described in the- constants that follow. APP i n o T . k' p j o v d s d qd a c t i o n gjjf tde — Ka HIJIT A, .-d dr 1-1? 580,985.09 : Additions and betterments to the physical properties since ? epteaber 1, 19p2 represent the major additions to the basic purchase price. These are described in detail on Exhibit A, as section 9(a), 9(b) and 9(c) additions, summarized as follows; Description Amount ;action 9(a) Section 9(b) ection 9(c) 71,239-U 778-81 $63,682.3$ 6ii0,78o.l7 The foregoing total was substantiated in part by a detailed reconciliation of the changes in the account appearing on • > 1lers1 books, identified as "investment Account__ater : ystein" between ’ opteraber 1, 1952 and June 36, 1958, as set forth on Exhibit B attached. In addition thereto, w e substantiated section 9(a) and 9(b) ad­ditions by a teat-check of applicable subsidiary records, a review of the accounting proceduresji and examination and inspection of vouchers and supporting data. faction 9 c ) additions, totalling $60,632.3$, comprised of grants in aid of extension of facilities by developers and sub-dividers, were substantiated by refer­ence and inspection of contracts, work-orders, bids, and other supporting documents,