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Company Year Normal Discretionary Accruals Accruals Spaniel Craig Co Two Years Ago -0.052 0.024 Spaniel Craig Co Last Year -0.068 -0.014 Spaniel Craig Co This

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Company Year Normal Discretionary Accruals Accruals Spaniel Craig Co Two Years Ago -0.052 0.024 Spaniel Craig Co Last Year -0.068 -0.014 Spaniel Craig Co This Year -0.238 0.139 Sean Collie Inc Two Years Ago -0.082 -0.013 Sean Collie Inc Last Year -0.020 -0.053 Sean Collie Inc This Year 0.080 -0.143 Pinscher Two Years Brosnan Ltd Ago -0.038 0.310 Pinscher Brosnan Ltd Last Year -0.049 0.188 Pinscher Brosnan Ltd This Year -0.044 0.246 None of the companies C Pinscher Brosnan Ltd C Both Sean Collie Inc and Pinscher Brosnan Ltd Sean Collie Inc C Spaniel Craig C

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