UNITED STATES BANKRUPTCY COURT SOUTHERN ......Poonam Shah Senior Associate $87.72 20.5 $1,798.26 Rui Zhen Lai Manager $87.72 9.0 $789.48 Shakeya McDow Manager $87.72 95.5 $8,377.26

1 CHIC_5482560.1

UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF NEW YORK

In re: ) Chapter 11 ) Blockbuster Inc., et al.1 ) Case No. 10-14997 (BRL) ) Debtors. ) Jointly Administered )

SUMMARY OF SECOND APPLICATION OF ERNST & YOUNG LLP, INTERNAL AUDITORS FOR THE DEBTORS, FOR INTERIM ALLOWANCE OF COMPENSATION FOR PROFESSIONAL SERVICES RENDERED AND

REIMBURSEMENT OF ACTUAL AND NECESSARY EXPENSES INCURRED FROM FEBRUARY 1, 2011 THROUGH MAY 31, 2011

SECOND INTERIM APPLICATION

NAME OF APPLICANT:

Ernst & Young LLP

TIME PERIOD: February 1, 2011 through and including May 31, 2011

ROLE IN THE CASE:

Internal Auditors for the Debtors

CURRENT APPLICATION: Total Fees Requested: $235,054.51

Total Expenses Requested: $0.00

1 The Debtors, together with the last four digits of each Debtor's federal tax identification number, are: Blockbuster Inc. (5102); Blockbuster Canada Inc. (1269); Blockbuster Digital Technologies Inc. (9222); Blockbuster Distribution, Inc. (0610); Blockbuster Gift Card, Inc. (1855); Blockbuster Global Services Inc. (3019); Blockbuster International Spain Inc. (7615); Blockbuster Investments LLC (6313); Blockbuster Procurement LP (2546); Blockbuster Video Italy, Inc (5068); Movielink, LLC (5575); Trading Zone Inc. (8588); and B 2 LLC (5219).

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1014997110819000000000012

Docket #2219 Date Filed: 8/19/2011

CHIC_5482560.1

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MONTHLY FEE STATEMENTS INCLUDED IN INTERIM PERIOD

Fee Application Service Date

Period Covered By Application

Fees Requested

Expenses Requested

5/9/11 2/1/11 – 3/31/11 $201,098.10 $0.00

5/11/11 4/1/11 – 4/30/11 $29,386.20 $0.00

8/11/11 5/1/11 – 5/31/11 $4,570.21 $0.00

TOTAL $235,054.51 $0.00

COMPENSATION BY PROFESSIONAL FEBRUARY 1, 2011 THROUGH MAY 31, 2011

Name Rank/Title Rate per

Hour Hours Fees

Alberto Bravo - Lemus Senior Associate $87.72 3.4 $298.25 Allie Simpson Staff/Assistant $87.72 121.6 $10,666.75 Anelia Mirochnikova Manager $87.72 379.6 $33,298.51 Bianca Edirimanasinghe Staff/Assistant $87.72 326.8 $28,666.90 Chase Duncan Senior Associate $87.72 184.4 $16,175.57 Chris Streiferd Staff/Assistant $87.72 141.7 $12,429.92 Craig Gilson Senior Associate $87.72 90.0 $7,894.80 Francette Bueno Manager $87.72 131.4 $11,526.41 James Walton Senior Manager $87.72 67.2 $5,894.78 Jamil Wazed Staff/Assistant $87.72 104.5 $9,166.74 Jason Laning Staff/Assistant $87.72 122.8 $10,772.02 Johnny Sandhu Senior Manager $87.72 85.7 $7,517.60 Jonathan Young Senior Associate $87.72 161.1 $14,131.69 Lee Prillaman Partner/Principal $87.72 16.3 $1,429.84 Lyndon Nixon Staff/Assistant $87.72 9.0 $789.48 Mark Envani Partner/Principal $87.72 22.3 $1,956.16 Minhaz Lakhani Senior Associate $87.72 546.8 $47,965.30 Nuzly Mazzoni Senior Associate $87.72 40.0 $3,508.80 Poonam Shah Senior Associate $87.72 20.5 $1,798.26 Rui Zhen Lai Manager $87.72 9.0 $789.48 Shakeya McDow Manager $87.72 95.5 $8,377.26 Total 2,679.6 $235,054.51

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COMPENSATION BY PROJECT CATEGORY FEBRUARY 1, 2011 THROUGH MAY 31, 2011

PROJECT CATEGORY HOURS AMOUNT Audit Services – Internal Audit Services 91.5 $8,026.38Audit Services – Internal Control Services 2259.8 $198,229.66Fee / Employment Applications 14.0 $1,228.08Information Technology 314.3 $27,570.40TOTAL 2,679.6 $235,054.51

EXPENSE SUMMARY FEBRUARY 1, 2011 THROUGH MAY 31, 2011

EXPENSES AMOUNTSGround Transportation $0.00TOTAL $0.00

1 CHIC_5482560.1



SECOND APPLICATION OF ERNST & YOUNG LLP, INTERNAL AUDITORS FOR THE DEBTORS, FOR INTERIM ALLOWANCE OF COMPENSATION FOR PROFESSIONAL SERVICES RENDERED AND

REIMBURSEMENT OF ACTUAL AND NECESSARY EXPENSES INCURRED FROM FEBRUARY 1, 2011 THROUGH MAY 31, 2011

TO THE HONORABLE BURTON R. LIFLAND, UNITED STATES BANKRUPTCY JUDGE:

Ernst & Young LLP (“EY LLP” or the “Applicant”), internal auditors for

Blockbuster Inc. and its debtor affiliates, as debtors and debtors in possession (collectively,

“Blockbuster” or the “Debtors”), respectfully represents as follows:

INTRODUCTION

1. This is EY LLP’s second interim application (the “Application”) for allowance

and payment of compensation for professional services and reimbursement of expenses pursuant

to sections 330 and 331 of title 11 of the United States Code (the “Bankruptcy Code”), Rule

2016 of the Federal Rules of Bankruptcy Procedure (the “Bankruptcy Rules”), Local Rule 2016-

1 of the Local Rules of the United States Bankruptcy Court for the Southern District of New

York (the “Local Rules”), the Court’s Administrative Order M-389, the United States Trustees


CHIC_5482560.1

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Guidelines for Reviewing Applications for Compensation and Reimbursement of Expenses filed

under 11 U.S.C. § 330 adopted on January 30, 1996 (the “UST Guidelines”) and the Order

Pursuant to 11 U.S.C. §§ 105(a) and 331 Establishing Procedures for Interim Compensation and

Reimbursement of Expenses of Professionals, entered October 20, 2010 [Docket No. 364], as

modified by this Court’s order of June 28, 2011 [Docket No. 1907] (the “Administrative Order,”

and together with the UST Guidelines, Administrative Order M-389, the Local Rules, the

Bankruptcy Rules, and the Bankruptcy Code, the “Applicable Guidelines and Orders”).

2. This Application requests compensation for services (the “Services”) rendered by

EY LLP on behalf of the Debtors during the period of February 1, 2011 through May 31, 2011

(the “Compensation Period”) and reimbursement of actual and necessary expenses incurred by

EY LLP during the Compensation Period in connection with the rendering of such Services.

This Application complies with Applicable Guidelines and Orders as stated in the certification

attached hereto as Exhibit A, made on behalf of the Applicant by Leeland Prillaman (the

“Certification”).

3. This Application seeks the interim approval and allowance of compensation in the

amount of $235,054.51, representing the fees for the Applicant’s actual time charges for 2,679.6

hours of professional services rendered or first billed during the Compensation Period, plus

reimbursement of actual and necessary expenses incurred in the amount of $0.00, for a total of

$235,054.51, all as more fully set forth below. The Applicant submits that approval and

allowance of this amount is fully warranted given the actual and necessary services rendered to

the Debtors by the Applicant as described in this Application.

CHIC_5482560.1

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4. This Application also seeks an order authorizing and directing the Debtors to pay

the Applicant the total unpaid fees for the Compensation Period, including the portion of fees

held back from the Debtors’ monthly payments to the Applicant, pursuant to the Administrative

Order.

JURISDICTION

5. This Court has subject matter jurisdiction to consider this matter pursuant to 28

U.S.C. § 1334. This is a core proceeding pursuant to 28 U.S.C. § 157(b). Venue is proper

before this Court pursuant to 28 U.S.C. §§ 1408 and 1409.

BACKGROUND

6. On September 23, 2010 (the “Petition Date”), the Debtors filed their voluntary

chapter 11 petitions for relief (the “Chapter 11 Cases”) under title 11 of the Bankruptcy Code.

7. On October 20, 2010, this Court entered the Administrative Order, which

authorizes the monthly payment of eighty percent (80%) of fees and one hundred percent (100%)

of expenses to retained professionals upon submission of timely monthly statements to, and

provided that no formal objections have been served by, the Notice Parties, as that term is

defined in paragraph 2(a) of the Administrative Order.

8. On June 28, 2011, this Court entered an order modifying the Administrative Order

such that, with respect to fees accruing on or after May 1, 2011, the Debtors are authorized to

promptly pay seventy-five percent (75%) of such fees, provided no objection is served within the

objection period.

CHIC_5482560.1

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9. The Administrative Order also requires the submission of periodic interim fee

applications and a final fee application for approval and allowance of compensation and

reimbursement of expenses, upon which any formal objections not resolved consensually will be

presented to the Court.

RETENTION OF ERNST & YOUNG LLP AND MONTHLY FEE STATEMENTS

10. On December 3, 2010, the Debtors filed the Debtors’ Application Pursuant to 11

U.S.C. §§ 327(a), 328(a) and 330 of the Bankruptcy Code and Fed. R. Bankr. P. 2014(a) and

2016 to Employ and Retain Ernst & Young LLP as Internal Auditors to the Debtors Nunc Pro

Tunc to the Commencement Date [Docket No. 620] (the “Retention Application”). The

Retention Application sought the Court’s authorization to employ and retain EY LLP as internal

auditors to the Debtors under the terms and conditions set forth in that certain master

engagement letter, dated as of May 12, 2010, between Blockbuster Inc. and EY LLP (the

“Master Engagement Letter”) and that certain associated statement of work (the “Statement of

Work” and together with the Master Engagement Letter, the “Engagement Letter”), copies of

which were attached as Exhibit 1 to the Prillaman Affidavit (as defined in the Retention

Application).

11. The Engagement Letter sets forth, among other matters, the scope of the Services

and the terms of compensation for fees and expenses. As described in greater detail in the

Engagement Letter, the Applicant was retained to provide the following Services:

• Internal audit services in the financial, operational, and information technology areas.

• Internal control services testing of financial and information technology processes and controls related to Sarbanes-Oxley and direct support provided to the Debtors’ external audit firm during their financial

CHIC_5482560.1

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statement audit procedures, including performance of inventory observations, substantive audit procedures, and testing of controls.

12. By Order of this Court entered April 4, 2011 (the “Retention Order”) [Docket No.

1439], the Debtors were authorized to retain EY LLP as their internal auditors to render services

in connection with these chapter 11 cases.2 The Retention Order authorized EY LLP to be

compensated at the rates, and reimbursed for its expenses, as set forth in the Application and

Engagement Letter, in accordance with sections 330 and 331 of the Bankruptcy Code, and the

Applicable Guidelines and Orders.

SUMMARY OF PROFESSIONAL COMPENSATION AND REIMBURSEMENT OF EXPENSES REQUESTED

13. With respect to the Compensation Period, the Applicant has distributed three

monthly fee statements to the Notice Parties.

14. On May 9, 2011, the Applicant distributed its monthly fee statement for the

period of February 1, 2011 through March 1, 2011 requesting $201,098.10 in fees and $0.00 in

expenses (the “Second Monthly Fee Statement”).

15. On May 11, 2011, the Applicant distributed its monthly fee statement for the

period of April 1, 2011 through April 30, 2011 requesting $29,386.20 in fees and $0.00 in

expenses (the “Third Monthly Fee Statement”).

16. On August 11, 2011, the Applicant distributed its monthly fee statement for the

period of May 1, 2011 through May 31, 2011 requesting $4,570.21 in fees and $0.00 in expenses

2 Order Pursuant to 11 U.S. C. §§ 327(a) and 328(a), and 330, Fed. R. Bankr. P. 2014(a) and 2016 and Local Bankruptcy Rules 2014-1 and 2016-1 Authorizing the Retention and Employment of Ernst & Young LLP as

CHIC_5482560.1

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(the “Fourth Monthly Fee Statement,” and collectively with the Second Monthly Fee Statement

and the Third Monthly Fee Statement, the “Monthly Fee Statements”).

17. No party has filed an objection to the Monthly Fee Statements, and neither the

Applicant nor its counsel have received any objections to the Fee Statement.

18. As of the date of this Application, the Debtors have paid the Applicant

$200,308.62 in fees for services performed during the Compensation Period and $0.00 as

reimbursement for actual and necessary expenses incurred, for a total payment of $200,308.62,.

As of the date of this Application, the amount E&Y should have been paid for such services

under the terms of the Administrative Order is $184,387.44 (80% of the fees and 100% of the

expenses billed on the Second and Third Monthly Fee Statements). Therefore, the Applicant has

received an interim overpayment of $15,921.18. The Applicant has discussed the overpayment

with the Debtors, and is working with the Debtors to determine how they wish to handle this

overpayment.

19. No agreement or understanding exists between the Applicant and any other

person for the sharing of compensation received from services rendered or in connection with

Debtors’ Chapter 11 cases, nor shall the Applicant share or agree to share the compensation paid

or allowed from Debtors’ estates for such services with any other person.

SUMMARY OF SERVICES RENDERED BY ERNST & YOUNG LLP DURING THE COMPENSATION PERIOD

Internal Auditors to the Debtors, Nunc Pro Tunc to the Commencement Date [Docket No. 1439] (the "Retention Order").

CHIC_5482560.1

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20. During the Compensation Period, the Applicant provided services under three

different, discrete projects categories: (i) Audit Services – Internal Audit Services; (ii) Audit

Services – Internal Control Services; and (iii) Information Technology. The following is a

summary of the professional services rendered by EY LLP during the Compensation Period

under each project category.

a. Audit Services – Internal Audit Services Fees: $8,026.38; Hours: 91.5

• Under the Audit Services – Internal Audit Services project category, EY LLP performed cash confirmation, bank reconciliation, rental and retail price, and additions and disposal testing procedures, as well as a search for unrecorded liabilities as requested by management.

b. Audit Services – Internal Control Services Fees: $198,229.66; Hours: 2,259.8

• Under the Audit Services – Internal Control Services project category, EY LLP provided Blockbuster management with assistance related to its Fiscal Year 2010 activities in complying with Section 404 of the Sarbanes Oxley Act of 2002 (“SOX 404”). Specifically, EY LLP performed SOX 404 walkthroughs (test-of-one) and testing of entity level and business process controls as identified and defined by Blockbuster management. Additionally, EY LLP assisted with the quarterly 302 certification process.

c. Information Technology Fees: $27,570.40; Hours: 314.3

• Under the Information Technology project category, EY LLP provided management with assistance related to its Fiscal Year 2010 activities in complying with Section 404 of the Sarbanes Oxley Act of 2002 (“SOX 404”). Specifically, EY LLP performed SOX 404 walkthroughs, interim testing, remediation testing, and year-end update testing procedures of IT general controls over critical financially relevant systems as identified and defined by Blockbuster management.

d. Fee / Employment Applications Fees: $1,228.08; Hours: 14.0

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• Under the Fee / Employment Applications project category, EY LLP personnel spent time collecting billing information and preparing/distributing the Monthly Fee Statements in accordance with the Applicable Guidelines and Orders.

21. The attached Exhibit B sets forth the names, titles, hourly rates, and the number of

hours billed for all partners, principals, executive directors, senior managers, managers, seniors

and staff of the Applicant who rendered services to the Debtors during the Compensation Period.

22. Attached hereto as Exhibit C is a schedule specifying the amount of fees and the

number of hours worked by project category during the Compensation Period.

23. The Applicant’s professionals have maintained contemporaneous time records

indicating the time that each professional spent working on a particular matter and the nature of

the work performed. Copies of these time records are annexed to this Application as Exhibit D.

24. Upon information and belief, the Services provided by Applicant were not

duplicative in any manner with the services performed by other professionals retained by the

Debtors.

ACTUAL AND NECESSARY EXPENSES

25. EY LLP has incurred $0.00 in actual and necessary expenses in connection with

the Services it provided to the Debtors during the Compensation Period. Attached hereto as

Exhibit E is a summary by category of the expenses for which Applicant is seeking

reimbursement.

THE REQUESTED COMPENSATION SHOULD BE ALLOWED

26. Section 330 of the Bankruptcy Code provides that a court may award a

professional employed under section 327 of the Bankruptcy Code “reasonable compensation for

CHIC_5482560.1

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actual necessary services rendered . . . and reimbursement for actual, necessary expenses.” 11

U.S.C. § 330(a)(1). Section 330(a)(3) further provides that in determining the amount of

reasonable compensation to be awarded,

[T]he court shall consider the nature and extent, and the value of such services, taking into account all relevant factors, including –

(A) the time spent on such services;

(B) the rates charged for such services;

(C) whether the services were necessary to the administration of, or beneficial at the time at which the service was rendered toward the completion of, a case under this title;

(D) whether the compensation is reasonable based on the customary

compensation charged by comparably skilled practitioners in cases other than cases under this title; and

(E) whether the compensation is reasonable based on the customary

compensation charged by comparably skilled practitioners in cases other than cases under this title.

27. In light of the foregoing, Applicant respectfully submits that the Services for

which compensation is sought were necessary and beneficial to the estate and that the

compensation sought in this Application is reasonable in light of the nature, extent and value of

such services.

NOTICE

28. No trustee or examiner has been appointed in these chapter 11 cases. Notice of

this Application has been provided to parties in interest in accordance with the Order Pursuant to

11 U.S.C. § 105(a) of the Bankruptcy Code and Fed. R. Bankr. P. 1015(c) and 9007

Implementing Certain Notice and Case Management Procedures, entered October 20, 2010

[Docket No. 365]. EY LLP submits that no further notice need be provided.

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29. No previous request for the relief sought herein has been made by EY LLP to this

or any other Court.

12 CHIC_5482560.1

Exhibit A

Certification of Leeland Prillaman

13 CHIC_5482560.1



CERTIFICATION OF LEELAND PRILLAMAN IN RESPECT OF SECOND APPLICATION OF ERNST & YOUNG LLP FOR INTERIM COMPENSATION AND

REIMBURSEMENT OF EXPENSES

STATE OF TEXAS ) ) ss: COUNTY OF HARRIS )

I, Leeland Prillaman, hereby certify that:

1. I am a partner in the firm of Ernst & Young LLP (“Applicant” or “EY LLP”),

with responsibility for EY LLP’s internal audit services to Blockbuster Inc., and its debtor

affiliates, as debtors and debtors in possession (collectively, “Blockbuster” or the “Debtors”) in

the above-captioned chapter 11 cases.

2. I make this certification in respect of the foregoing application (the

“Application”) for allowance and payment of compensation for professional services and

reimbursement of expenses for the period of February 1, 2011 through May 31, 2011 (the

“Compensation Period”) by the Applicant.


CHIC_5482560.1

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3. I am the professional designated by the Applicant in respect of compliance with

the Administrative Order M-389, the Amended Guidelines for Fees and Disbursements for

Professionals in Southern District of New York Bankruptcy Cases, dated November 25, 2009

(the “Local Guidelines”) and the United States Trustee Guidelines for Reviewing Applications

for Compensation and Reimbursement of Expenses Filed Under 11 U.S.C. § 330 adopted on

January 30, 1996 (the “UST Guidelines,” and together with the Local Guidelines, the

“Guidelines”).

4. I have personally performed services rendered by the Applicant during the

Compensation Period and am thoroughly familiar with all other work performed on behalf of the

Debtors by the professionals and paraprofessionals in the firm.

5. In compliance with section A.1 of the Local Guidelines, I certify that:

a. I have read the Application;

b. to the best of my knowledge, information, and belief formed after reasonable inquiry, the fees and disbursements sought fall within the Guidelines;

c. the fees and disbursements sought are billed at rates in accordance with those customarily charged by EY LLP and generally accepted by EY LLP's clients; and

d. in providing a reimbursable service, EY LLP does not make a profit on that service, whether the service is performed by EY LLP in house or through a third party.

6. In accordance with section A.2 of the Local Guidelines and as required by the

Administrative Order, I certify that EY LLP has complied with those provisions requiring it to

provide the Debtors and the Creditors’ Committee with a statement of EY LLP’s fees and

disbursements accrued during the previous month, although, due to administrative limitations

16 CHIC_5482560.1

Exhibit B

Summary by Professional Services Rendered by Ernst & Young LLP for the Period of February 1, 2011 through May 31, 2011

Name Rank/Title Rate per Hour

Hours Fees

Alberto Bravo - Lemus Senior Associate $87.72 3.4 $298.25 Allie Simpson Staff/Assistant $87.72 121.6 $10,666.75 Anelia Mirochnikova Manager $87.72 379.6 $33,298.51 Bianca Edirimanasinghe Staff/Assistant $87.72 326.8 $28,666.90 Chase Duncan Senior Associate $87.72 184.4 $16,175.57 Chris Streiferd Staff/Assistant $87.72 141.7 $12,429.92 Craig Gilson Senior Associate $87.72 90.0 $7,894.80 Francette Bueno Manager $87.72 131.4 $11,526.41 James Walton Senior Manager $87.72 67.2 $5,894.78 Jamil Wazed Staff/Assistant $87.72 104.5 $9,166.74 Jason Laning Staff/Assistant $87.72 122.8 $10,772.02 Johnny Sandhu Senior Manager $87.72 85.7 $7,517.60 Jonathan Young Senior Associate $87.72 161.1 $14,131.69 Lee Prillaman Partner/Principal $87.72 16.3 $1,429.84 Lyndon Nixon Staff/Assistant $87.72 9.0 $789.48 Mark Envani Partner/Principal $87.72 22.3 $1,956.16 Minhaz Lakhani Senior Associate $87.72 546.8 $47,965.30 Nuzly Mazzoni Senior Associate $87.72 40.0 $3,508.80 Poonam Shah Senior Associate $87.72 20.5 $1,798.26 Rui Zhen Lai Manager $87.72 9.0 $789.48 Shakeya McDow Manager $87.72 95.5 $8,377.26 Total 2,679.6 $235,054.51

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Exhibit C

Summary by Project Category of Services Rendered by Ernst & Young LLP for the Period of February 1, 2011 through May 31, 2011

PROJECT CATEGORY HOURS AMOUNT Audit Services – Internal Audit Services 91.5 $8,026.38Audit Services – Internal Control Services 2259.8 $198,229.66Fee / Employment Applications 14.0 $1,228.08Information Technology 314.3 $27,570.40TOTAL 2,679.6 $235,054.51

18 CHIC_5482560.1

Exhibit D

Fee Detail

Ernst & Young LLP2/1/2011 - 5/31/2011Fee Detail

Exhibit D

NameRank/Title

Date / Week

Rate per Hour Hours

Fees @ Rate Project CategoryDetailed Description

Anelia Mirochnikova Manager 2/1/2011 $87.72 0.4 $35.09 Audit Services - Internal Audit Services Meeting with PwC to discuss status of Business process Sox testing prior to weekly status meeting

Bianca Edirimanasinghe Staff/Assistant 2/1/2011 $87.72 0.8 $70.18 Audit Services - Internal Audit Services Team Weekly Status Update Meeting/Status Update Meeting/Discussed open items etc.

Jonathan Young Senior Associate 2/1/2011 $87.72 1.1 $96.49 Audit Services - Internal Audit Services Meeting with EY team to discuss status of IT Sox testing prior to weekly status meeting

Nuzly Mazzoni Senior Associate 2/1/2011 $87.72 0.9 $78.95 Audit Services - Internal Audit Services Meeting with EY team to discuss status of IT Sox testing prior to weekly status meeting

Poonam Shah Senior Associate 2/1/2011 $87.72 1.5 $131.58 Audit Services - Internal Audit Services Meeting with EY team to discuss status of business process Sox testing prior to weekly status meeting

Bianca Edirimanasinghe Staff/Assistant 3/1/2011 $87.72 1.3 $114.04 Audit Services - Internal Audit Services Status update meeting/Review open item listChase Duncan Senior Associate 3/1/2011

$87.72 2.5 $219.30 Audit Services - Internal Audit Services Meeting with EY team and PwC to discuss status of business process Sox testing

prior to weekly status meetingChris Streiferd Staff/Assistant 3/1/2011 $87.72 1.5 $131.58 Audit Services - Internal Audit Services Initiate Finalizing Aggregation MemoFrancette Bueno Manager 3/1/2011

$87.72 2.7 $236.84 Audit Services - Internal Audit Services Meeting with EY team and PwC to discuss status of IT Sox testing prior to weekly

status meetingJonathan Young Senior Associate 3/1/2011

$87.72 1.1 $96.49 Audit Services - Internal Audit Services Meeting with EY team and PwC to discuss status of IT Sox testing prior to weekly

status meetingJonathan Young Senior Associate 3/1/2011

$87.72 1.9 $166.67 Audit Services - Internal Audit Services Initiate - Review of documentation provided related to baselines for Aggregation

MemoBianca Edirimanasinghe Staff/Assistant 3/2/2011

$87.72 0.8 $70.18 Audit Services - Internal Audit Services Meeting with EY team to discuss status of business process Sox testing prior to

weekly status meetingBianca Edirimanasinghe Staff/Assistant 3/3/2011


weekly status meetingJonathan Young Senior Associate 3/3/2011

$87.72 2.2 $192.98 Audit Services - Internal Audit Services Update Meeting to discuss baseline completion for Aggregation memo with J. Beran

and P. KeithBianca Edirimanasinghe Staff/Assistant 3/4/2011


weekly status meetingFrancette Bueno Manager 3/4/2011

$87.72 2.3 $201.76 Audit Services - Internal Audit Services Meeting with EY team to discuss status of IT Sox testing prior to weekly status

meetingJonathan Young Senior Associate 3/4/2011

$87.72 8.6 $754.39 Audit Services - Internal Audit Services Conclude - Review of documentation provided related to baselines for Aggregation

MemoBianca Edirimanasinghe Staff/Assistant 3/7/2011




weekly status meetingJonathan Young Senior Associate 3/8/2011

$87.72 0.8 $70.18 Audit Services - Internal Audit Services Meeting with EY team to discuss status of IT Sox testing prior to weekly status

meetingBianca Edirimanasinghe Staff/Assistant 3/9/2011






weekly status meetingBianca Edirimanasinghe Staff/Assistant 3/14/2011 $87.72 1.1 $96.49 Audit Services - Internal Audit Services Status update meeting/Review open item list/Discuss UK requestsBianca Edirimanasinghe Staff/Assistant 3/15/2011 $87.72 1.1 $96.49 Audit Services - Internal Audit Services Status update meeting/Review open item list/Discuss UK requestsJonathan Young Senior Associate 3/16/2011 $87.72 9.4 $824.57 Audit Services - Internal Audit Services Administrative wrap-up for IT Sox engagement. Francette Bueno Manager 3/18/2011 $87.72 4.4 $385.97 Audit Services - Internal Audit Services Updating GRC with audit filesFrancette Bueno Manager 3/18/2011 $87.72 4.5 $394.74 Audit Services - Internal Audit Services Signing off on all workpapers in GRCAnelia Mirochnikova Manager 3/25/2011 $87.72 2.2 $192.98 Audit Services - Internal Audit Services PwC status update meeting - Purchases & Accounts PayableJamil Wazed Staff/Assistant 3/25/2011


weekly status meetingAnelia Mirochnikova Manager 3/28/2011 $87.72 1.7 $149.12 Audit Services - Internal Audit Services PwC status update meeting - TreasuryMinhaz Lakhani Senior Associate 3/30/2011


prior to weekly status meetingMinhaz Lakhani Senior Associate 3/31/2011


prior to weekly status meeting

Page 1 of 22


Exhibit D

Anelia Mirochnikova Manager 4/4/2011 $87.72 2.2 $192.98 Audit Services - Internal Audit Services Meeting with EY team and Internal Audit team to discuss status of business process Sox testing prior to weekly status meeting

Minhaz Lakhani Senior Associate 4/4/2011 $87.72 1.0 $87.72 Audit Services - Internal Audit Services Meeting with Internal Audit team to discuss status of business process Sox testing prior to weekly status meeting - Consolidation

Anelia Mirochnikova Manager 4/5/2011 $87.72 1.2 $105.26 Audit Services - Internal Audit Services Meeting with EY team and PwC to discuss status of business process Sox testing prior to weekly status meeting

Minhaz Lakhani Senior Associate 4/5/2011 $87.72 1.2 $105.26 Audit Services - Internal Audit Services Meeting with EY team and PwC to discuss status of business process Sox testing - Treasury


Anelia Mirochnikova Manager 4/11/2011 $87.72 0.4 $35.09 Audit Services - Internal Audit Services Meeting with EY team and Internal Audit team to discuss status of business process Sox testing prior to weekly status meeting - Treasury

Anelia Mirochnikova Manager 4/11/2011 $87.72 0.5 $43.86 Audit Services - Internal Audit Services Meeting with EY team and Internal Audit team to discuss status of business process Sox testing prior to weekly status meeting - Tax

Anelia Mirochnikova Manager 4/11/2011 $87.72 0.6 $52.63 Audit Services - Internal Audit Services Meeting with EY team and Internal Audit team to discuss status of business process Sox testing prior to weekly status meeting - Unrecorded Liabilities

Jamil Wazed Staff/Assistant 4/11/2011 $87.72 0.9 $78.95 Audit Services - Internal Audit Services Meeting with EY team and PwC to discuss status of business process Sox testing prior to weekly status meeting

Minhaz Lakhani Senior Associate 4/11/2011 $87.72 1.1 $96.49 Audit Services - Internal Audit Services Meeting with EY team and Internal Audit team to discuss status of business process Sox testing prior to weekly status meeting - Tax Controls



Minhaz Lakhani Senior Associate 4/12/2011 $87.72 1.3 $114.04 Audit Services - Internal Audit Services Meeting with EY team and PwC to discuss status of business process Sox testing prior to weekly status meeting - Unrecorded Liabilities

Anelia Mirochnikova Manager 4/18/2011 $87.72 1.1 $96.49 Audit Services - Internal Audit Services Meeting with EY team and Internal Audit team to discuss status of business process Sox testing prior to weekly status meeting - Consolidation


Minhaz Lakhani Senior Associate 4/18/2011 $87.72 1.0 $87.72 Audit Services - Internal Audit Services Meeting with EY team and Internal Audit team to discuss status of business process Sox testing prior to weekly status meeting - Cash Disbursements

Minhaz Lakhani Senior Associate 4/19/2011 $87.72 0.8 $70.18 Audit Services - Internal Audit Services Meeting with EY team and PwC to discuss status of business process Sox testing prior to weekly status meeting - Contingencies

Anelia Mirochnikova Manager 4/25/2011 $87.72 1.4 $122.81 Audit Services - Internal Audit Services Meeting with EY team and Internal Audit team to discuss status of business process Sox testing prior to weekly status meeting - Revenue & Accounts Receivable

Minhaz Lakhani Senior Associate 4/25/2011 $87.72 1.2 $105.26 Audit Services - Internal Audit Services Meeting with EY team and Internal Audit team to discuss status of business process Sox testing prior to weekly status meeting - UK Controls


Minhaz Lakhani Senior Associate 4/26/2011 $87.72 1.2 $105.26 Audit Services - Internal Audit ServicesMeeting with EY team and PwC to discuss status of business process Sox testing prior to weekly status meeting. (Meeting participants: M. Wehr, W. Johnson, A. Mirochnikova)

Anelia Mirochnikova Manager 5/3/2011 $87.72 1.0 $87.72 Audit Services - Internal Audit Services Project wrap-up: clarification of outstanding itemsAnelia Mirochnikova Manager 5/4/2011 $87.72 1.2 $105.26 Audit Services - Internal Audit Services Project wrap-up: follow up with IA team members and PwCAnelia Mirochnikova Manager 2/1/2011 $87.72 0.4 $35.09 Audit Services - Internal Control Services Meeting with PwC to discuss status of Business process Sox testing prior to weekly

status meetingAnelia Mirochnikova Manager 2/1/2011 $87.72 8.1 $710.53 Audit Services - Internal Control Services Rollforward reviewAnelia Mirochnikova Manager 2/1/2011 $87.72 8.1 $710.53 Audit Services - Internal Control Services Review of rollforward testingAnelia Mirochnikova Manager 2/1/2011 $87.72 6.1 $535.09 Audit Services - Internal Control Services Review of rollforward testingBianca Edirimanasinghe Staff/Assistant 2/1/2011 $87.72 1.2 $105.26 Audit Services - Internal Control Services Tested UK Rental Retail-Control 1/Discussed Review Comments and Cleared Open

itemsBianca Edirimanasinghe Staff/Assistant 2/1/2011 $87.72 6.8 $596.50 Audit Services - Internal Control Services Spreadsheet Testing/Controls Testing Template Update/Assist with Spreadsheet

Testing Questions.Bianca Edirimanasinghe Staff/Assistant 2/1/2011 $87.72 0.9 $78.95 Audit Services - Internal Control Services Controls Testing Template UpdateBianca Edirimanasinghe Staff/Assistant 2/1/2011 $87.72 1.6 $140.35 Audit Services - Internal Control Services Sent out new open item requests listing to UK related to inventory controls.Bianca Edirimanasinghe Staff/Assistant 2/1/2011 $87.72 2.6 $228.07 Audit Services - Internal Control Services Tested UK Revenue and Receivables-Rentail Retail-Control 2Bianca Edirimanasinghe Staff/Assistant 2/1/2011 $87.72 1.9 $166.67 Audit Services - Internal Control Services Tested UK-Inv-DC Inv and Valuation-control 1.Bianca Edirimanasinghe Staff/Assistant 2/1/2011 $87.72 1.7 $149.12 Audit Services - Internal Control Services Tested UK Inventory Obsolescence Control 1

Page 2 of 22


Exhibit D

Bianca Edirimanasinghe Staff/Assistant 2/1/2011 $87.72 5.3 $464.92 Audit Services - Internal Control Services US Bank Reconciliation testingBianca Edirimanasinghe Staff/Assistant 2/1/2011 $87.72 1.1 $96.49 Audit Services - Internal Control Services Sent out new open item requests listing to UKChase Duncan Senior Associate 2/1/2011 $87.72 6.2 $543.86 Audit Services - Internal Control Services Performed detailed SOX rollforward testing

Chase Duncan Senior Associate 2/1/2011 $87.72 5.7 $500.00 Audit Services - Internal Control Services Performed detailed SOX rollforward testing



Francette Bueno Manager 2/1/2011 $87.72 2.3 $201.76 Audit Services - Internal Control Services Meeting with EY team to discuss status of IT Sox testing prior to weekly status meeting

Jason Laning Staff/Assistant 2/1/2011 $87.72 1.1 $96.49 Audit Services - Internal Control Services Addressed review notes for Payroll #3

Jason Laning Staff/Assistant 2/1/2011 $87.72 1.9 $166.67 Audit Services - Internal Control Services Addressed review notes for Inventory Rental Library #1

Jason Laning Staff/Assistant 2/1/2011 $87.72 1.4 $122.81 Audit Services - Internal Control Services Addressed review notes for Invoice Processing #5

Jason Laning Staff/Assistant 2/1/2011 $87.72 2.1 $184.21 Audit Services - Internal Control Services Addressed review notes for Physical Inventory Shrink #1

Jason Laning Staff/Assistant 2/1/2011 $87.72 1.6 $140.35 Audit Services - Internal Control Services Addressed review notes for Physical Inventory Shrink #2

Jason Laning Staff/Assistant 2/1/2011 $87.72 1.4 $122.81 Audit Services - Internal Control Services Addressed review notes for PO Matching #1

Johnny Sandhu Senior Manager 2/1/2011 $87.72 3.1 $271.93 Audit Services - Internal Control Services Rollforward 2nd level reviews, Status meetingsJohnny Sandhu Senior Manager 2/1/2011 $87.72 1.9 $166.67 Audit Services - Internal Control Services Rollforward 2nd level reviews, Status meetingsJonathan Young Senior Associate 2/1/2011 $87.72 1.3 $114.04 Audit Services - Internal Control Services Meeting with EY team and PwC to discuss status of IT Sox testing prior to weekly

status meetingLee Prillaman Partner/Principal 2/1/2011 $87.72 1.1 $96.49 Audit Services - Internal Control Services Rollforward review by PartnerMinhaz Lakhani Senior Associate 2/1/2011 $87.72 1.7 $149.12 Audit Services - Internal Control Services Retail Inventory Valuation #3 - Reviewed cleared comments and sent for 2nd level

review.Minhaz Lakhani Senior Associate 2/1/2011 $87.72 0.4 $35.09 Audit Services - Internal Control Services Updated the martirx and uploaded on sharedrive - 2010 Canada P&P PO Matching

#2Minhaz Lakhani Senior Associate 2/1/2011 $87.72 4.1 $359.65 Audit Services - Internal Control Services Tested spreadsheet and send for 1st level review

Minhaz Lakhani Senior Associate 2/1/2011 $87.72 0.9 $78.95 Audit Services - Internal Control Services Inventory Physical Shrink #2 - performed 1st level review.

Minhaz Lakhani Senior Associate 2/1/2011 $87.72 1.6 $140.35 Audit Services - Internal Control Services revshare #4 - performed 1st level review.

Minhaz Lakhani Senior Associate 2/1/2011 $87.72 1.1 $96.49 Audit Services - Internal Control Services Performed 1st level review - Control Environment # 10

Minhaz Lakhani Senior Associate 2/1/2011 $87.72 0.4 $35.09 Audit Services - Internal Control Services Cleared queries relating to Canada - Inventory - Physical Inventory and Shrink - Control # 2

Minhaz Lakhani Senior Associate 2/1/2011 $87.72 2.1 $184.21 Audit Services - Internal Control Services Invoice Processing Part I - performed 1st level review.

Minhaz Lakhani Senior Associate 2/1/2011 $87.72 0.9 $78.95 Audit Services - Internal Control Services Meeting with EY team to discuss status of IT Sox testing prior to weekly status meeting

Minhaz Lakhani Senior Associate 2/1/2011 $87.72 1.2 $105.26 Audit Services - Internal Control Services Retail Inventory Valuation #3 - performed 1st level review.

Minhaz Lakhani Senior Associate 2/1/2011 $87.72 0.8 $70.18 Audit Services - Internal Control Services Revenues and Receivables- NPR Control 3 - performed 1st level review.

Minhaz Lakhani Senior Associate 2/1/2011 $87.72 1.4 $122.81 Audit Services - Internal Control Services 1st review-UK-Inventory-Physical Inv. and Shrink-Control 1

Minhaz Lakhani Senior Associate 2/1/2011 $87.72 1.1 $96.49 Audit Services - Internal Control Services Reveneues and Receivables- Rental- Retail Control 3 - performed 1st level review.

Minhaz Lakhani Senior Associate 2/1/2011 $87.72 1.4 $122.81 Audit Services - Internal Control Services Updated Rev and Rec- NPR 3 - performed 1st level review.

Minhaz Lakhani Senior Associate 2/1/2011 $87.72 1.1 $96.49 Audit Services - Internal Control Services Retail Inventory Valuation #3 - performed 1st level review.

Page 3 of 22


Exhibit D

Minhaz Lakhani Senior Associate 2/1/2011 $87.72 0.8 $70.18 Audit Services - Internal Control Services Cleared comments on Canada - Purchases & Payables - PO Matching # 2 and sent for 1st level review.

Minhaz Lakhani Senior Associate 2/1/2011 $87.72 1.2 $105.26 Audit Services - Internal Control Services Purchase & Payables - Invoice Processing Control 5 - performed 1st level review.

Poonam Shah Senior Associate 2/1/2011 $87.72 6.0 $526.32 Audit Services - Internal Control Services Reviewed Inventory, UK Inventory, and Canada P&P controlsPoonam Shah Senior Associate 2/1/2011 $87.72 8.2 $719.30 Audit Services - Internal Control Services Reviewed International Consolidation controlsPoonam Shah Senior Associate 2/1/2011 $87.72 1.9 $166.67 Audit Services - Internal Control Services Reviewed Canada Cash Management, Canada Inventory controlsPoonam Shah Senior Associate 2/1/2011 $87.72 2.9 $254.39 Audit Services - Internal Control Services Reviewed RevShare, Consolidation controlsShakeya McDow Manager 2/1/2011 $87.72 5.6 $491.23 Audit Services - Internal Control Services Performed detailed review of rollforward testing (processes, entity, spreadsheets) and

direct assistance testing (this included validating cleared comments from initial review)

Shakeya McDow Manager 2/1/2011 $87.72 7.3 $640.36 Audit Services - Internal Control Services Performed detailed review of rollforward testing (processes, entity, spreadsheets) anddirect assistance testing (this included validating cleared comments from initial review)



Anelia Mirochnikova Manager 2/2/2011 $87.72 9.1 $798.25 Audit Services - Internal Control Services Review of rollforward testingBianca Edirimanasinghe Staff/Assistant 2/2/2011 $87.72 7.4 $649.13 Audit Services - Internal Control Services Spreadsheet Testing/Emailed Spreadsheet Owners to verify access and backup

controls/Documented responsesBianca Edirimanasinghe Staff/Assistant 2/2/2011 $87.72 1.6 $140.35 Audit Services - Internal Control Services Reviewed UK Controls and Sent UK Open items request for Inv-Retail Inv Valuation

and COS-Control 1Chase Duncan Senior Associate 2/2/2011 $87.72 4.8 $421.06 Audit Services - Internal Control Services Performed detailed SOX rollforward testing

Francette Bueno Manager 2/2/2011 $87.72 1.8 $157.90 Audit Services - Internal Control Services Meeting with EY team and PwC to discuss status of IT Sox testing prior to weekly status meeting

Minhaz Lakhani Senior Associate 2/2/2011 $87.72 0.9 $78.95 Audit Services - Internal Control Services International consolidation #6 - performed 1st level review.

Minhaz Lakhani Senior Associate 2/2/2011 $87.72 6.6 $578.95 Audit Services - Internal Control Services Spreadsheet Testing # 5, 12, 13, 14, 45

Minhaz Lakhani Senior Associate 2/2/2011 $87.72 2.8 $245.62 Audit Services - Internal Control Services Spreadsheet testing for Procurement-AP cycle

Nuzly Mazzoni Senior Associate 2/2/2011 $87.72 1.2 $105.26 Audit Services - Internal Control Services Meeting with EY team to discuss status of IT Sox testing prior to weekly status meeting


Anelia Mirochnikova Manager 2/3/2011 $87.72 8.9 $780.71 Audit Services - Internal Control Services Review of interim testingBianca Edirimanasinghe Staff/Assistant 2/3/2011 $87.72 1.3 $114.04 Audit Services - Internal Control Services Updated Status Update report on all assigned controlsBianca Edirimanasinghe Staff/Assistant 2/3/2011 $87.72 7.7 $675.44 Audit Services - Internal Control Services Tested UK-PayrollBenefitsHR-Payroll Processing-Control 3 (Interim &

Rollfwd)/Discussed Review Comments and Cleared Open itemsChase Duncan Senior Associate 2/3/2011 $87.72 6.8 $596.50 Audit Services - Internal Control Services Performed detailed SOX rollforward testing

Johnny Sandhu Senior Manager 2/3/2011 $87.72 3.3 $289.48 Audit Services - Internal Control Services Rollforward 2nd level reviewsJonathan Young Senior Associate 2/3/2011 $87.72 0.8 $70.18 Audit Services - Internal Control Services Time spent preparing to meet with management regarding testing of control CIS28

Jonathan Young Senior Associate 2/3/2011 $87.72 1.2 $105.26 Audit Services - Internal Control Services Meeting with off shore resources to discuss the review that was conducted by management for CIS28

Jonathan Young Senior Associate 2/3/2011 $87.72 4.1 $359.65 Audit Services - Internal Control Services Time spent researching and responding to PWC questions related to the IT SOX SAD document

Minhaz Lakhani Senior Associate 2/3/2011 $87.72 1.2 $105.26 Audit Services - Internal Control Services Sales Tax Payable # 4 - performed 1st level review.

Minhaz Lakhani Senior Associate 2/3/2011 $87.72 7.9 $692.99 Audit Services - Internal Control Services Significant spreadsheet testing.

Minhaz Lakhani Senior Associate 2/3/2011 $87.72 1.6 $140.35 Audit Services - Internal Control Services Mexico control #5 - performed 1st level review.

Page 4 of 22


Exhibit D


Anelia Mirochnikova Manager 2/4/2011 $87.72 7.4 $649.13 Audit Services - Internal Control Services Review of rollforward testingBianca Edirimanasinghe Staff/Assistant 2/4/2011 $87.72 5.1 $447.37 Audit Services - Internal Control Services Discussed Review Comments with UK Bianca Edirimanasinghe Staff/Assistant 2/4/2011 $87.72 1.0 $87.72 Audit Services - Internal Control Services Cleared Open items with UK teamBianca Edirimanasinghe Staff/Assistant 2/4/2011 $87.72 1.1 $96.49 Audit Services - Internal Control Services Updated Payroll-Benefits-HR-PayrollProcesses-Control 1 with newly received PBCs

from UKBianca Edirimanasinghe Staff/Assistant 2/4/2011 $87.72 1.0 $87.72 Audit Services - Internal Control Services Updated Payroll-Benefits-HR-PayrollProcesses-Control 2 with newly received PBCs

from UKBianca Edirimanasinghe Staff/Assistant 2/4/2011 $87.72 0.9 $78.95 Audit Services - Internal Control Services Assisted with Spreadsheet testingChase Duncan Senior Associate 2/4/2011 $87.72 7.2 $631.58 Audit Services - Internal Control Services Performed detailed SOX rollforward testing

Chris Streiferd Staff/Assistant 2/4/2011 $87.72 1.7 $149.12 Audit Services - Internal Control Services PwC Meeting to Discuss SADFrancette Bueno Manager 2/4/2011 $87.72 2.1 $184.21 Audit Services - Internal Control Services Meeting with J. Kiran and P. Keith to discuss SAD and Remediation strategies and

statusJohnny Sandhu Senior Manager 2/4/2011 $87.72 1.7 $149.12 Audit Services - Internal Control Services Rollforward 2nd level reviewsJonathan Young Senior Associate 2/4/2011 $87.72 4.1 $359.65 Audit Services - Internal Control Services Time spent responding to additional PWC questions related to the SADJonathan Young Senior Associate 2/4/2011 $87.72 0.9 $78.95 Audit Services - Internal Control Services Meeting with PWC to discuss current SAD and charting of exceptions for year end

reportingLee Prillaman Partner/Principal 2/4/2011 $87.72 0.7 $61.40 Audit Services - Internal Control Services Rollforward review by PartnerMinhaz Lakhani Senior Associate 2/4/2011 $87.72 1.2 $105.26 Audit Services - Internal Control Services Mexico control #4 - performed 1st level review.

Minhaz Lakhani Senior Associate 2/4/2011 $87.72 1.8 $157.90 Audit Services - Internal Control Services Finalized spreadsheet testing and forwarded to PWC

Minhaz Lakhani Senior Associate 2/4/2011 $87.72 1.1 $96.49 Audit Services - Internal Control ServicesMexico Control #1 - performed 1st level review.

Minhaz Lakhani Senior Associate 2/4/2011 $87.72 3.9 $342.11 Audit Services - Internal Control Services Prepared and redone Timesheets for GRC

Minhaz Lakhani Senior Associate 2/4/2011 $87.72 0.8 $70.18 Audit Services - Internal Control Services Meeting with EY team to discuss status of business process Sox testing prior to weekly status meeting


Allie Simpson Staff/Assistant 2/7/2011 $87.72 8.8 $771.94 Audit Services - Internal Control Services Performed and documented testing for rental retail control 2 and 3

Allie Simpson Staff/Assistant 2/7/2011 $87.72 0.5 $43.86 Audit Services - Internal Control Services Meeting with EY Team to discuss status of business process Sox testing prior to weekly status meeting

Anelia Mirochnikova Manager 2/7/2011 $87.72 0.5 $43.86 Audit Services - Internal Control Services Meeting with PwC to discuss status of Business process Sox testing prior to weekly status meeting

Anelia Mirochnikova Manager 2/7/2011 $87.72 8.6 $754.39 Audit Services - Internal Control Services Review of rollforward testingBianca Edirimanasinghe Staff/Assistant 2/7/2011 $87.72 2.1 $184.21 Audit Services - Internal Control Services Tested UK Inventory ControlsBianca Edirimanasinghe Staff/Assistant 2/7/2011 $87.72 4.2 $368.42 Audit Services - Internal Control Services US Bank Rec Testing for direct assistanceBianca Edirimanasinghe Staff/Assistant 2/7/2011 $87.72 2.3 $201.76 Audit Services - Internal Control Services Spreadsheet Testing for the USBianca Edirimanasinghe Staff/Assistant 2/7/2011 $87.72 0.4 $35.09 Audit Services - Internal Control Services Meeting with EY Team to discuss status of business process Sox testing prior to

weekly status meetingChase Duncan Senior Associate 2/7/2011 $87.72 1.1 $96.49 Audit Services - Internal Control Services Meeting with EY Team to discuss status of business process Sox testing prior to

weekly status meetingChase Duncan Senior Associate 2/7/2011 $87.72 3.4 $298.25 Audit Services - Internal Control Services Performed detailed SOX rollforward testing

Chase Duncan Senior Associate 2/7/2011 $87.72 5.6 $491.23 Audit Services - Internal Control Services Keep status and tracked progress of testingChris Streiferd Staff/Assistant 2/7/2011 $87.72 0.4 $35.09 Audit Services - Internal Control Services Meeting with Luigi Grosoli to discuss IT observationsChris Streiferd Staff/Assistant 2/7/2011 $87.72 0.6 $52.63 Audit Services - Internal Control Services Meeting with Tara (PwC) to discuss status of SOX testingJames Walton Senior Manager 2/7/2011 $87.72 3.1 $271.93 Audit Services - Internal Control Services Senior Manager review of IT audit workJason Laning Staff/Assistant 2/7/2011 $87.72 7.4 $649.13 Audit Services - Internal Control Services Performed and documented testing for all Canada controls

Jason Laning Staff/Assistant 2/7/2011 $87.72 1.6 $140.35 Audit Services - Internal Control Services Daily status meeting on SOX testing status with EY TeamJohnny Sandhu Senior Manager 2/7/2011 $87.72 2.2 $192.98 Audit Services - Internal Control Services Rollforward 2nd level reviewsJonathan Young Senior Associate 2/7/2011 $87.72 0.7 $61.40 Audit Services - Internal Control Services Meeting with EY team to discuss status of IT Sox testing prior to weekly status

meeting

Page 5 of 22


Exhibit D

Jonathan Young Senior Associate 2/7/2011 $87.72 0.9 $78.95 Audit Services - Internal Control Services Time spent researching prior year documentation for UK.CC6 and UK.CC7 to allow for the meeting with Luigi Grosoli to be effective

Jonathan Young Senior Associate 2/7/2011 $87.72 2.1 $184.21 Audit Services - Internal Control Services Meeting with Luigi Grosoli to review UK.CC6 and UK.CC7 to obtain additional documentation to respond to PWC review comments

Lee Prillaman Partner/Principal 2/7/2011 $87.72 2.2 $192.98 Audit Services - Internal Control Services Rollforward review by PartnerMinhaz Lakhani Senior Associate 2/7/2011 $87.72 8.9 $780.71 Audit Services - Internal Control Services Performed Internal Audit Testing for rollforward controlsShakeya McDow Manager 2/7/2011 $87.72 3.4 $298.25 Audit Services - Internal Control Services Performed detailed review of rollforward testing (processes, entity, spreadsheets) and


Allie Simpson Staff/Assistant 2/8/2011 $87.72 8.2 $719.30 Audit Services - Internal Control Services Perfomed and documented testing for US- Cash Management and Cash Disbursements 1,2,3,4


Anelia Mirochnikova Manager 2/8/2011 $87.72 7.9 $692.99 Audit Services - Internal Control Services Review of rollforward testingAnelia Mirochnikova Manager 2/8/2011 $87.72 1.1 $96.49 Audit Services - Internal Control Services PwC status update meetingBianca Edirimanasinghe Staff/Assistant 2/8/2011 $87.72 1.6 $140.35 Audit Services - Internal Control Services Tested UK Open items listings.Bianca Edirimanasinghe Staff/Assistant 2/8/2011 $87.72 1.7 $149.12 Audit Services - Internal Control Services UK-Payroll cycle/Discussed Review Comments and Cleared Open itemsBianca Edirimanasinghe Staff/Assistant 2/8/2011 $87.72 1.4 $122.81 Audit Services - Internal Control Services Tested UK Open items listings.Bianca Edirimanasinghe Staff/Assistant 2/8/2011 $87.72 1.7 $149.12 Audit Services - Internal Control Services UK-Inventory cycle/Discussed Review Comments and Cleared Open itemsBianca Edirimanasinghe Staff/Assistant 2/8/2011 $87.72 1.3 $114.04 Audit Services - Internal Control Services Tested UK Open items listings. Bianca Edirimanasinghe Staff/Assistant 2/8/2011 $87.72 1.4 $122.81 Audit Services - Internal Control Services UK-Rev & Receivables cycle/Discussed Review Comments and Cleared Open items

Chase Duncan Senior Associate 2/8/2011 $87.72 1.2 $105.26 Audit Services - Internal Control Services Meeting with EY Team to discuss status of business process Sox testing prior to weekly status meeting


Chase Duncan Senior Associate 2/8/2011 $87.72 5.9 $517.55 Audit Services - Internal Control Services Keep status and tracked progress of testingChris Streiferd Staff/Assistant 2/8/2011 $87.72 0.7 $61.40 Audit Services - Internal Control Services Meeting with EY Team to discuss status of IT Sox testing prior to weekly status

meetingChris Streiferd Staff/Assistant 2/8/2011 $87.72 0.6 $52.63 Audit Services - Internal Control Services Meeting with EY Team to discuss status of IT Sox testing prior to weekly status

meetingFrancette Bueno Manager 2/8/2011 $87.72 1.6 $140.35 Audit Services - Internal Control Services Internal Status Meeting to discuss progress, scheduling, and next steps.James Walton Senior Manager 2/8/2011 $87.72 2.6 $228.07 Audit Services - Internal Control Services Senior Manager review of IT audit work and status meetingsJason Laning Staff/Assistant 2/8/2011 $87.72 7.7 $675.44 Audit Services - Internal Control Services Performed and documented testing for all Canada controls

Jason Laning Staff/Assistant 2/8/2011 $87.72 1.3 $114.04 Audit Services - Internal Control Services Meeting with EY Team to discuss status of business process Sox testing prior to weekly status meeting

Johnny Sandhu Senior Manager 2/8/2011 $87.72 2.8 $245.62 Audit Services - Internal Control Services Rollforward 2nd level reviewsJonathan Young Senior Associate 2/8/2011 $87.72 0.8 $70.18 Audit Services - Internal Control Services Meeting with EY Team to discuss status of IT Sox testing prior to weekly status

meetingJonathan Young Senior Associate 2/8/2011 $87.72 3.7 $324.56 Audit Services - Internal Control Services Review of SAD document and providing responses to any outstanding PWC SAD

comments.Mark Envani Partner/Principal 2/8/2011 $87.72 1.9 $166.67 Audit Services - Internal Control Services IT audit review by PartnerMinhaz Lakhani Senior Associate 2/8/2011 $87.72 9.1 $798.25 Audit Services - Internal Control Services Performed Internal Audit Testing for rollforward controlsShakeya McDow Manager 2/8/2011 $87.72 3.8 $333.34 Audit Services - Internal Control Services Performed detailed review of rollforward testing (processes, entity, spreadsheets) and


Allie Simpson Staff/Assistant 2/9/2011 $87.72 8.4 $736.85 Audit Services - Internal Control Services Performed and documented testing for Tax- Income Tax 2 and Tax- Sales and Used Tax 1


Anelia Mirochnikova Manager 2/9/2011 $87.72 8.7 $763.16 Audit Services - Internal Control Services Review of rollforward testingBianca Edirimanasinghe Staff/Assistant 2/9/2011 $87.72 3.7 $324.56 Audit Services - Internal Control Services UK Controls-Inventory Controls - Close open itemsBianca Edirimanasinghe Staff/Assistant 2/9/2011 $87.72 3.8 $333.34 Audit Services - Internal Control Services UK Controls-Revenue Controls - Close open itemsBianca Edirimanasinghe Staff/Assistant 2/9/2011 $87.72 1.4 $122.81 Audit Services - Internal Control Services US Bank Confirms TestingChase Duncan Senior Associate 2/9/2011 $87.72 0.7 $61.40 Audit Services - Internal Control Services Meeting with EY Team to discuss status of business process Sox testing prior to


Chase Duncan Senior Associate 2/9/2011 $87.72 4.9 $429.83 Audit Services - Internal Control Services Keep status and tracked progress of testing

Page 6 of 22


Exhibit D

Chris Streiferd Staff/Assistant 2/9/2011 $87.72 1.1 $96.49 Audit Services - Internal Control Services Meeting with EY Team to discuss status of IT Sox testing prior to weekly status meeting

James Walton Senior Manager 2/9/2011 $87.72 2.4 $210.53 Audit Services - Internal Control Services Senior Manager review of IT audit work and status meetingsJason Laning Staff/Assistant 2/9/2011 $87.72 8.2 $719.30 Audit Services - Internal Control Services Performed and documented testing for all Canada controls


Johnny Sandhu Senior Manager 2/9/2011 $87.72 3.1 $271.93 Audit Services - Internal Control Services Rollforward 2nd level reviewsJonathan Young Senior Associate 2/9/2011 $87.72 1.4 $122.81 Audit Services - Internal Control Services Time spent preparing documentation for meeting with BBI and PWC to discuss

security controls CIS35, CIS28, CIS37b and CIS11bJonathan Young Senior Associate 2/9/2011 $87.72 1.1 $96.49 Audit Services - Internal Control Services Meeting with Phil Keith, Jewel Beran and PWC to discuss controls CIS35, CIS28,

CIS37b and CIS11bJonathan Young Senior Associate 2/9/2011 $87.72 2.2 $192.98 Audit Services - Internal Control Services Time spent reviewing prior year SAD documentation to determine how charting was

conducted previouslyJonathan Young Senior Associate 2/9/2011 $87.72 1.2 $105.26 Audit Services - Internal Control Services Meeting with management to discuss SAD documentation strategy and how

exceptions would be responded to by BBI - Jewel Beran Minhaz Lakhani Senior Associate 2/9/2011 $87.72 9.3 $815.80 Audit Services - Internal Control Services Performed Internal Audit Testing for rollforward controlsShakeya McDow Manager 2/9/2011 $87.72 4.2 $368.42 Audit Services - Internal Control Services Performed detailed review of rollforward testing of spreadsheets) Allie Simpson Staff/Assistant 2/10/2011 $87.72 4.1 $359.65 Audit Services - Internal Control Services Performed and documented testing for the cycle of US purchases-payalbes-Cash

DisbursementsAllie Simpson Staff/Assistant 2/10/2011 $87.72 4.1 $359.65 Audit Services - Internal Control Services Performed and documented testing for US NPR 6


Anelia Mirochnikova Manager 2/10/2011 $87.72 6.8 $596.50 Audit Services - Internal Control Services Review of rollforward testingAnelia Mirochnikova Manager 2/10/2011 $87.72 2.3 $201.76 Audit Services - Internal Control Services Review of rollforward testingBianca Edirimanasinghe Staff/Assistant 2/10/2011 $87.72 4.6 $403.51 Audit Services - Internal Control Services Tested UK General-General ControlsBianca Edirimanasinghe Staff/Assistant 2/10/2011 $87.72 4.4 $385.97 Audit Services - Internal Control Services Tested UK Consolidation ControlsChase Duncan Senior Associate 2/10/2011 $87.72 0.8 $70.18 Audit Services - Internal Control Services Meeting with EY Team to discuss status of business process Sox testing prior to



meetingChris Streiferd Staff/Assistant 2/10/2011 $87.72 1.3 $114.04 Audit Services - Internal Control Services Meeting with EY Team to discuss status of IT Sox testing prior to weekly status

meetingFrancette Bueno Manager 2/10/2011 $87.72 3.8 $333.34 Audit Services - Internal Control Services Status with PwC and EY (IT SOX), Status with PwC and EY (Business Process)James Walton Senior Manager 2/10/2011 $87.72 1.7 $149.12 Audit Services - Internal Control Services Senior Manager review of IT audit workJohnny Sandhu Senior Manager 2/10/2011 $87.72 3.9 $342.11 Audit Services - Internal Control Services Rollforward 2nd level reviewsJonathan Young Senior Associate 2/10/2011 $87.72 1.2 $105.26 Audit Services - Internal Control Services Meeting with Phil Keith to determine how baselines would be completed going forward

for the 2010 period - Phil KeithJonathan Young Senior Associate 2/10/2011 $87.72 2.9 $254.39 Audit Services - Internal Control Services Time spent performing initial charting of the SAD documented exceptions. Minhaz Lakhani Senior Associate 2/10/2011 $87.72 8.7 $763.16 Audit Services - Internal Control Services Performed Internal Audit Testing for rollforward controlsShakeya McDow Manager 2/10/2011 $87.72 1.8 $157.90 Audit Services - Internal Control Services Performed detailed review of rollforward testing Shakeya McDow Manager 2/10/2011 $87.72 2.1 $184.21 Audit Services - Internal Control Services Performed direct assistance testing including validating cleared comments from initial

reviewAllie Simpson Staff/Assistant 2/11/2011 $87.72 8.2 $719.30 Audit Services - Internal Control Services Performed and documented testing for Mexico Control 6 and 7


Anelia Mirochnikova Manager 2/11/2011 $87.72 7.1 $622.81 Audit Services - Internal Control Services Review of rollforward testingAnelia Mirochnikova Manager 2/11/2011 $87.72 2.2 $192.98 Audit Services - Internal Control Services Review of rollforward testingBianca Edirimanasinghe Staff/Assistant 2/11/2011 $87.72 4.9 $429.83 Audit Services - Internal Control Services Discuss questions with PwC related to Bank ConfirmationsBianca Edirimanasinghe Staff/Assistant 2/11/2011 $87.72 3.1 $271.93 Audit Services - Internal Control Services Review outstanding items for UK assigmentsChase Duncan Senior Associate 2/11/2011 $87.72 4.1 $359.65 Audit Services - Internal Control Services Performed detailed SOX rollforward testing

Chase Duncan Senior Associate 2/11/2011 $87.72 3.9 $342.11 Audit Services - Internal Control Services Keep status and tracked progress of testingFrancette Bueno Manager 2/11/2011 $87.72 2.8 $245.62 Audit Services - Internal Control Services Meeting with EY Team to discuss status of IT Sox testing prior to weekly status

meeting

Page 7 of 22


Exhibit D

Jason Laning Staff/Assistant 2/11/2011 $87.72 7.7 $675.44 Audit Services - Internal Control Services Performed and documented testing for all Canada controls


Lee Prillaman Partner/Principal 2/11/2011 $87.72 1.2 $105.26 Audit Services - Internal Control Services Rollforward review by PartnerMark Envani Partner/Principal 2/11/2011 $87.72 2.7 $236.84 Audit Services - Internal Control Services IT audit review by PartnerMinhaz Lakhani Senior Associate 2/11/2011 $87.72 3.5 $307.02 Audit Services - Internal Control Services Performed Internal Audit Testing on rollforward controls.Minhaz Lakhani Senior Associate 2/11/2011 $87.72 2.6 $228.07 Audit Services - Internal Control Services Performed 1st level reviews on Revenue controlsShakeya McDow Manager 2/11/2011 $87.72 3.7 $324.56 Audit Services - Internal Control Services Performed detailed review of rollforward testing (processes, entity, spreadsheets) and


Allie Simpson Staff/Assistant 2/14/2011 $87.72 8.3 $728.08 Audit Services - Internal Control Services Performed and documented testing for reports


Anelia Mirochnikova Manager 2/14/2011 $87.72 0.4 $35.09 Audit Services - Internal Control Services Meeting with PwC to discuss status of Business process Sox testing prior to weekly status meeting

Anelia Mirochnikova Manager 2/14/2011 $87.72 8.4 $736.85 Audit Services - Internal Control Services Review of rollforward testingBianca Edirimanasinghe Staff/Assistant 2/14/2011 $87.72 1.1 $96.49 Audit Services - Internal Control Services Tested UK Inventory ControlsBianca Edirimanasinghe Staff/Assistant 2/14/2011 $87.72 6.9 $605.27 Audit Services - Internal Control Services US Bank Rec Testing for direct assistanceBianca Edirimanasinghe Staff/Assistant 2/14/2011 $87.72 1.2 $105.26 Audit Services - Internal Control Services UK-Purch& Payables-Invoice Processing-Control 2Bianca Edirimanasinghe Staff/Assistant 2/14/2011 $87.72 0.8 $70.18 Audit Services - Internal Control Services Team Weekly Status Update Meeting/Discussed open items etc.Chase Duncan Senior Associate 2/14/2011 $87.72 0.8 $70.18 Audit Services - Internal Control Services Meeting with EY Team to discuss status of business process Sox testing prior to



meetingChris Streiferd Staff/Assistant 2/14/2011 $87.72 2.9 $254.39 Audit Services - Internal Control Services Performed January time sheet reconciliation by analyzing BBI time sheets and EY

time submission. Chris Streiferd Staff/Assistant 2/14/2011 $87.72 3.4 $298.25 Audit Services - Internal Control Services Tied out charged activity codes, sent email requests etcFrancette Bueno Manager 2/14/2011 $87.72 2.1 $184.21 Audit Services - Internal Control Services Budget monitoring and analysisJames Walton Senior Manager 2/14/2011 $87.72 2.3 $201.76 Audit Services - Internal Control Services Senior Manager's review of IT audit work.

Jason Laning Staff/Assistant 2/14/2011 $87.72 3.7 $324.56 Audit Services - Internal Control Services Performed and documented testing for Unrecorded Liabilities Jason Laning Staff/Assistant 2/14/2011 $87.72 0.6 $52.63 Audit Services - Internal Control Services Meeting with EY Team to discuss status of business process Sox testing prior to

weekly status meetingJason Laning Staff/Assistant 2/14/2011 $87.72 3.4 $298.25 Audit Services - Internal Control Services Performed and documented testing for Queries and Spreadsheets

Jonathan Young Senior Associate 2/14/2011 $87.72 0.9 $78.95 Audit Services - Internal Control Services Meeting to discuss status of IT Sox testing prior to weekly status meetingJonathan Young Senior Associate 2/14/2011 $87.72 3.1 $271.93 Audit Services - Internal Control Services Assisting Chris Streiferd on performing time reconcilation for the BBI accountJonathan Young Senior Associate 2/14/2011 $87.72 4.9 $429.83 Audit Services - Internal Control Services Time charting issues in the IT SOX SAD as well as working with PWC to provide

responses to pending SAD related questions. Minhaz Lakhani Senior Associate 2/14/2011 $87.72 0.2 $17.54 Audit Services - Internal Control Services Spreadsheet 47 & 50 status communication J. Beran

Minhaz Lakhani Senior Associate 2/14/2011 $87.72 7.9 $692.99 Audit Services - Internal Control Services Spreadsheet testing and review.

Allie Simpson Staff/Assistant 2/15/2011 $87.72 8.7 $763.16 Audit Services - Internal Control Services Perfomed and documented testing for Canada Cash Management 2 and Gift Card 2

Allie Simpson Staff/Assistant 2/15/2011 $87.72 0.7 $61.40 Audit Services - Internal Control Services Meeting with EY Team to discuss status of Business Process Sox testing prior to weekly status meeting

Anelia Mirochnikova Manager 2/15/2011 $87.72 8.5 $745.62 Audit Services - Internal Control Services Review of rollforward testingAnelia Mirochnikova Manager 2/15/2011 $87.72 1.1 $96.49 Audit Services - Internal Control Services Meeting with PwC to discuss status of Business process Sox testing prior to weekly

status meetingBianca Edirimanasinghe Staff/Assistant 2/15/2011 $87.72 3.8 $333.34 Audit Services - Internal Control Services Tested UK-Consolidation Control-Control 2/Review documentation for UK-

Consolidation-Control 1 to determine if changes in control procedures are covered.

Bianca Edirimanasinghe Staff/Assistant 2/15/2011 $87.72 2.3 $201.76 Audit Services - Internal Control Services US Bank Rec Testing for direct assistance/Go through confirms from PwCBianca Edirimanasinghe Staff/Assistant 2/15/2011 $87.72 2.7 $236.84 Audit Services - Internal Control Services Status update/Review UK open items sent

Page 8 of 22


Exhibit D

Chase Duncan Senior Associate 2/15/2011 $87.72 0.9 $78.95 Audit Services - Internal Control Services Meeting with EY team and PwC to discuss status of business process Sox testing prior to weekly status meeting



meetingChris Streiferd Staff/Assistant 2/15/2011 $87.72 0.8 $70.18 Audit Services - Internal Control Services Meeting with PwC to discuss status of IT Sox testing prior to weekly status meeting

Chris Streiferd Staff/Assistant 2/15/2011 $87.72 2.8 $245.62 Audit Services - Internal Control Services Performed January time sheet reconciliation follow-up work by requesting items from team members and tying out charged activity codes from BBI time sheets to EY time submissions.

Chris Streiferd Staff/Assistant 2/15/2011 $87.72 1.6 $140.35 Audit Services - Internal Control Services Analyzed prior year aggregation memosChris Streiferd Staff/Assistant 2/15/2011 $87.72 1.6 $140.35 Audit Services - Internal Control Services Compiled 2010 IT SOX aggregation memo.Francette Bueno Manager 2/15/2011 $87.72 1.7 $149.12 Audit Services - Internal Control Services Internal Status Meeting to discuss progress, scheduling, and next steps.James Walton Senior Manager 2/15/2011 $87.72 1.8 $157.90 Audit Services - Internal Control Services Senior Manager's review of IT audit work.

Jason Laning Staff/Assistant 2/15/2011 $87.72 3.2 $280.70 Audit Services - Internal Control Services Performed and documented testing for Unrecorded Liabilities Jason Laning Staff/Assistant 2/15/2011 $87.72 1.8 $157.90 Audit Services - Internal Control Services Performed and documented testing for Canada - Cash Management #1

Jason Laning Staff/Assistant 2/15/2011 $87.72 4.3 $377.20 Audit Services - Internal Control Services Performed and documented testing for Canada - Cash Management #2

Johnny Sandhu Senior Manager 2/15/2011 $87.72 4.4 $385.97 Audit Services - Internal Control Services Senior Manager's review of BP audit work. Status meetings with Client and EY Teams, Status calls


Jonathan Young Senior Associate 2/15/2011 $87.72 1.1 $96.49 Audit Services - Internal Control Services Weekly status meeting with PWC and managementJonathan Young Senior Associate 2/15/2011 $87.72 2.8 $245.62 Audit Services - Internal Control Services Time charting issues in the IT SOX SAD as well as working with PWC to provide

responses to pending SAD related questions. Minhaz Lakhani Senior Associate 2/15/2011 $87.72 3.2 $280.70 Audit Services - Internal Control Services Finalized spreadsheets # 1, 4, 11, 15, 16, 23, 24, 27, 30, 31, 32, 37, 40 , 41, 47, 50,

53 and sent over for 2nd level review. Minhaz Lakhani Senior Associate 2/15/2011 $87.72 0.5 $43.86 Audit Services - Internal Control Services Meeting with EY Team to discuss status of business process Sox testing prior to

weekly status meeting

Minhaz Lakhani Senior Associate

2/15/2011

87.72 1.8 157.896 Audit Services - Internal Control Services

Editing and revision of timesheet in connection with the preparation of the fee statements and fee applications, and to bill for reasonable amounts of time performing.

Minhaz Lakhani Senior Associate 2/15/2011 $87.72 1.0 $87.72 Audit Services - Internal Control Services Canada - Payroll - Payroll Processing 2& 4 - Performed 1st level review and sent for 2nd level review.

Minhaz Lakhani Senior Associate 2/15/2011 $87.72 1.0 $87.72 Audit Services - Internal Control Services Revshare #3 and #8 - Performed 1st level review and sent for 2nd level review.

Minhaz Lakhani Senior Associate 2/15/2011 $87.72 1.0 $87.72 Audit Services - Internal Control Services inventory-online inventory receiving #4 - performed 1st level review and sent for 2nd level review.

Allie Simpson Staff/Assistant 2/16/2011 $87.72 8.7 $763.16 Audit Services - Internal Control Services Performed follow up for US inventoy testing


Anelia Mirochnikova Manager 2/16/2011 $87.72 9.4 $824.57 Audit Services - Internal Control Services Review of rollforward testingBianca Edirimanasinghe Staff/Assistant 2/16/2011 $87.72 4.1 $359.65 Audit Services - Internal Control Services Retail Price TestingBianca Edirimanasinghe Staff/Assistant 2/16/2011 $87.72 2.9 $254.39 Audit Services - Internal Control Services Update bank rec testing template with received itemsBianca Edirimanasinghe Staff/Assistant 2/16/2011 $87.72 2.2 $192.98 Audit Services - Internal Control Services Update testing matrix-UK Controls-Consolidation-Control 2Chase Duncan Senior Associate 2/16/2011 $87.72 1.1 $96.49 Audit Services - Internal Control Services Meeting with EY Team to discuss status of business process Sox testing prior to


Chase Duncan Senior Associate 2/16/2011 $87.72 4.6 $403.51 Audit Services - Internal Control Services Keep status and tracked progress of testingChris Streiferd Staff/Assistant 2/16/2011 $87.72 3.8 $333.34 Audit Services - Internal Control Services Uploaded interim IT SOX workpapers into GRC and collectively summarized all

controls reviewedChris Streiferd Staff/Assistant 2/16/2011 $87.72 3.2 $280.70 Audit Services - Internal Control Services Finalized January time sheet recChris Streiferd Staff/Assistant 2/16/2011 $87.72 3.4 $298.25 Audit Services - Internal Control Services Baseline Deficiency Aggregation MemoChris Streiferd Staff/Assistant 2/16/2011 $87.72 0.6 $52.63 Audit Services - Internal Control Services Baseline Deficiency Meeting with J. Beran

Page 9 of 22


Exhibit D

James Walton Senior Manager 2/16/2011 $87.72 2.2 $192.98 Audit Services - Internal Control Services Senior Manager's review of IT audit work.

Jason Laning Staff/Assistant 2/16/2011 $87.72 3.1 $271.93 Audit Services - Internal Control Services Performed and documented testing for Unrecorded Liabilities

Johnny Sandhu Senior Manager 2/16/2011 $87.72 3.8 $333.34 Audit Services - Internal Control Services Senior Manager's review of Business process audit work.

Jonathan Young Senior Associate 2/16/2011 $87.72 3.1 $271.93 Audit Services - Internal Control Services Time charting issues in the IT SOX SAD as well as working with PWC to provide responses to pending SAD related questions.

Jonathan Young Senior Associate 2/16/2011 $87.72 0.9 $78.95 Audit Services - Internal Control Services Meeting with Jewel Beran to discuss SAD Charting to-date as well as process for moving forward

Minhaz Lakhani Senior Associate 2/16/2011 $87.72 0.6 $52.63 Audit Services - Internal Control Services Canada- Purchases and Payables- Invoice processing- PO Matching Control 4 - Performed 1st level review, sent back with comments

Minhaz Lakhani Senior Associate 2/16/2011 $87.72 1.1 $96.49 Audit Services - Internal Control Services Canada - Inventory - Retail Inv Val & COS - 1 - performed 1st level review and sent for 2nd level review.

Minhaz Lakhani Senior Associate 2/16/2011 $87.72 0.9 $78.95 Audit Services - Internal Control Services Mexico Control 6 - performed 1st level review and sent for 2nd level review.

Minhaz Lakhani Senior Associate 2/16/2011 $87.72 0.1 $8.77 Audit Services - Internal Control Services followed up with Anya on completion of Revshare #3 and #8

Minhaz Lakhani Senior Associate 2/16/2011 $87.72 3.9 $342.11 Audit Services - Internal Control Services Researched Query testing status.

Minhaz Lakhani Senior Associate 2/16/2011 $87.72 1.1 $96.49 Audit Services - Internal Control Services Sales tax #3 - performed 1st level review and sent for 2nd level review.

Minhaz Lakhani Senior Associate 2/16/2011 $87.72 1.3 $114.04 Audit Services - Internal Control Services Physical Inventory Shrink #1 - performed 1st level review and sent for 2nd level review.

Minhaz Lakhani Senior Associate 2/16/2011 $87.72 0.7 $61.40 Audit Services - Internal Control Services Canada - Inventory - RevShare - Control 2 - performed 1st level review and sent for 2nd level review.

Allie Simpson Staff/Assistant 2/17/2011 $87.72 8.4 $736.85 Audit Services - Internal Control Services Performed follow up and documentation for Inventory accounts


Anelia Mirochnikova Manager 2/17/2011 $87.72 8.6 $754.39 Audit Services - Internal Control Services Review of rollforward testingBianca Edirimanasinghe Staff/Assistant 2/17/2011 $87.72 2.8 $245.62 Audit Services - Internal Control Services Update bank rec testing template with received itemsBianca Edirimanasinghe Staff/Assistant 2/17/2011 $87.72 2.3 $201.76 Audit Services - Internal Control Services Tested UK Consolidation ControlsBianca Edirimanasinghe Staff/Assistant 2/17/2011 $87.72 0.7 $61.40 Audit Services - Internal Control Services Discuss Retail Price Testing with Minhaz.Bianca Edirimanasinghe Staff/Assistant 2/17/2011 $87.72 1.4 $122.81 Audit Services - Internal Control Services Phone Call with UK - Eron AliBianca Edirimanasinghe Staff/Assistant 2/17/2011 $87.72 1.6 $140.35 Audit Services - Internal Control Services Follow up on Retail Price TestingChase Duncan Senior Associate 2/17/2011 $87.72 0.8 $70.18 Audit Services - Internal Control Services Weekly status meeting with PWC and management to discuss status of Sox testing.


Chase Duncan Senior Associate 2/17/2011 $87.72 3.9 $342.11 Audit Services - Internal Control Services Keep status and tracked progress of testingChris Streiferd Staff/Assistant 2/17/2011 $87.72 1.1 $96.49 Audit Services - Internal Control Services CIS35 UNIX sudo meeting with JYFrancette Bueno Manager 2/17/2011 $87.72 0.9 $78.95 Audit Services - Internal Control Services Status with PwC and EY (IT SOX), Status with PwC and EY (Business Process)James Walton Senior Manager 2/17/2011 $87.72 1.9 $166.67 Audit Services - Internal Control Services Senior Manager's review of IT audit work.

Johnny Sandhu Senior Manager 2/17/2011 $87.72 4.2 $368.42 Audit Services - Internal Control Services Senior Manager's review of rollforward testing review.

Jonathan Young Senior Associate 2/17/2011 $87.72 1.9 $166.67 Audit Services - Internal Control Services Meeting to discuss baseline issues for each platform where exceptions were noted.

Minhaz Lakhani Senior Associate 2/17/2011 $87.72 1.1 $96.49 Audit Services - Internal Control Services US - Inventory - Inventory Obsolescence - Control 2 - performed 1st level review and sent for 2nd level review.

Minhaz Lakhani Senior Associate 2/17/2011 $87.72 0.6 $52.63 Audit Services - Internal Control Services Reviewed UK Bank reconciliation TestingMinhaz Lakhani Senior Associate 2/17/2011 $87.72 1.1 $96.49 Audit Services - Internal Control Services Conso-Conso-Control 2 - performed 1st level review and sent for 2nd level review.

Minhaz Lakhani Senior Associate 2/17/2011 $87.72 0.9 $78.95 Audit Services - Internal Control Services Canada- Treasury- Cash Management- Control 2 - performed 1st level review and sent for 2nd level review.

Minhaz Lakhani Senior Associate 2/17/2011 $87.72 1.2 $105.26 Audit Services - Internal Control Services Inventory valuation # 3 - Performed 1st level review with comments

Minhaz Lakhani Senior Associate 2/17/2011 $87.72 0.8 $70.18 Audit Services - Internal Control Services Online Rental Retail #3 - Performed 1st level review with comments

Page 10 of 22


Exhibit D

Minhaz Lakhani Senior Associate 2/17/2011 $87.72 1.3 $114.04 Audit Services - Internal Control Services Canada - Inventory- DC Inventory Valuation # 1 - performed 1st level review and sent for 2nd level review.

Minhaz Lakhani Senior Associate 2/17/2011 $87.72 0.7 $61.40 Audit Services - Internal Control Services Gift Card Control 2 - performed 1st level review and sent for 2nd level review.

Minhaz Lakhani Senior Associate 2/17/2011 $87.72 1.4 $122.81 Audit Services - Internal Control Services Rental Price Testing - performed 1st level review and sent for 2nd level review.

Minhaz Lakhani Senior Associate 2/17/2011 $87.72 0.5 $43.86 Audit Services - Internal Control Services Communicated with BB staff for testing Spreadsheet # 36 & 46, 48, 49 and 51

Allie Simpson Staff/Assistant 2/18/2011 $87.72 8.4 $736.85 Audit Services - Internal Control Services Performed and documented testing for spreedsheet testing number 33


Anelia Mirochnikova Manager 2/18/2011 $87.72 9.2 $807.02 Audit Services - Internal Control Services Review of rollforward testingBianca Edirimanasinghe Staff/Assistant 2/18/2011 $87.72 1.3 $114.04 Audit Services - Internal Control Services Tested UK controls - Close pkg reviewBianca Edirimanasinghe Staff/Assistant 2/18/2011 $87.72 1.7 $149.12 Audit Services - Internal Control Services Tested UK Treasury-Cash Mgmnt-Control 2Bianca Edirimanasinghe Staff/Assistant 2/18/2011 $87.72 2.1 $184.21 Audit Services - Internal Control Services Tested UK-Consolidation-control 3Bianca Edirimanasinghe Staff/Assistant 2/18/2011 $87.72 1.9 $166.67 Audit Services - Internal Control Services Tested UK-Payroll-Control 3Bianca Edirimanasinghe Staff/Assistant 2/18/2011 $87.72 2.2 $192.98 Audit Services - Internal Control Services Sort through received UK itemsChris Streiferd Staff/Assistant 2/18/2011 $87.72 0.8 $70.18 Audit Services - Internal Control Services Final Baseline Results Meeting with J. YoungJames Walton Senior Manager 2/18/2011 $87.72 2.1 $184.21 Audit Services - Internal Control Services Senior Manager's review of IT audit work.


Minhaz Lakhani Senior Associate 2/18/2011 $87.72 0.6 $52.63 Audit Services - Internal Control Services YE Retail Price Testing - performed 1st level review and sent for 2nd level review. Minhaz Lakhani Senior Associate 2/18/2011 $87.72 7.9 $692.99 Audit Services - Internal Control Services Spreadsheet testing - Batch 3 - Tested, performed 1st level review and sent for

review. Minhaz Lakhani Senior Associate 2/18/2011 $87.72 0.4 $35.09 Audit Services - Internal Control Services Meeting with EY Team to discuss status of business process Sox testing prior to

weekly status meetingAllie Simpson Staff/Assistant 2/21/2011 $87.72 8.6 $754.39 Audit Services - Internal Control Services Performed and documented testing for reports reporting


Anelia Mirochnikova Manager 2/21/2011 $87.72 8.7 $763.16 Audit Services - Internal Control Services Review of rollforward testingChase Duncan Senior Associate 2/21/2011 $87.72 0.6 $52.63 Audit Services - Internal Control Services Weekly status meeting with PWC and management to discuss status of business

process Sox testing.Chase Duncan Senior Associate 2/21/2011 $87.72 7.1 $622.81 Audit Services - Internal Control Services Performed detailed SOX rollforward testing


meetingChris Streiferd Staff/Assistant 2/21/2011 $87.72 2.3 $201.76 Audit Services - Internal Control Services Documenting Baseline Deficiency Aggregation Memo - CIS6 Summary, Final

Baseline Results, Compensating ControlsChris Streiferd Staff/Assistant 2/21/2011 $87.72 1.2 $105.26 Audit Services - Internal Control Services Documenting Baseline Deficiency Aggregation Memo - CIS15 Summary, Final



Baseline Results, Compensating ControlsFrancette Bueno Manager 2/21/2011 $87.72 2.1 $184.21 Audit Services - Internal Control Services Review of Baseline Deficiency Aggregation Memo - CIS6 Summary, Final Baseline

Results, Compensating ControlsFrancette Bueno Manager 2/21/2011 $87.72 1.9 $166.67 Audit Services - Internal Control Services Review of Baseline Deficiency Aggregation Memo - CIS15 Summary, Final Baseline

Results, Compensating ControlsFrancette Bueno Manager 2/21/2011 $87.72 2.2 $192.98 Audit Services - Internal Control Services Review Baseline Deficiency Aggregation Memo - CIS35 Summary, Final Baseline

Results, Compensating ControlsFrancette Bueno Manager 2/21/2011 $87.72 3.8 $333.34 Audit Services - Internal Control Services Review Baseline Deficiency Aggregation Memo - CIS28 Summary, Final Baseline

Results, Compensating ControlsFrancette Bueno Manager 2/21/2011 $87.72 6.1 $535.09 Audit Services - Internal Control Services Developing the deficiency aggregation memoJonathan Young Senior Associate 2/21/2011 $87.72 1.3 $114.04 Audit Services - Internal Control Services Meeting to discuss status of IT Sox testing prior to weekly status meetingJonathan Young Senior Associate 2/21/2011 $87.72 2.7 $236.84 Audit Services - Internal Control Services Review of documentation provided related to baselines for Aggregation Memo

Page 11 of 22


Exhibit D

Minhaz Lakhani Senior Associate 2/21/2011 $87.72 0.9 $78.95 Audit Services - Internal Control Services Performed 1st level review of UK Consolidation - # 2 and sent for 2nd level review.

Minhaz Lakhani Senior Associate 2/21/2011 $87.72 0.6 $52.63 Audit Services - Internal Control Services Communicated with Jason on outstanding control testing.

Minhaz Lakhani Senior Associate 2/21/2011 $87.72 0.5 $43.86 Audit Services - Internal Control Services Meeting with EY Team to discuss status of business process Sox testing prior to weekly status meeting

Minhaz Lakhani Senior Associate 2/21/2011 $87.72 1.0 $87.72 Audit Services - Internal Control Services Mexico Control #2

Minhaz Lakhani Senior Associate 2/21/2011 $87.72 0.6 $52.63 Audit Services - Internal Control Services Retail Price TestingMinhaz Lakhani Senior Associate 2/21/2011 $87.72 0.9 $78.95 Audit Services - Internal Control Services Italy - Control 7

Minhaz Lakhani Senior Associate 2/21/2011 $87.72 1.1 $96.49 Audit Services - Internal Control Services Inventory Retail Inventory Valuation and COS - Retail Inv #3

Minhaz Lakhani Senior Associate 2/21/2011 $87.72 1.9 $166.67 Audit Services - Internal Control Services Reviewed - Spreadsheet Rev share model spreadhseet # 33

Minhaz Lakhani Senior Associate 2/21/2011 $87.72 1.1 $96.49 Audit Services - Internal Control Services Italy - Control 5

Allie Simpson Staff/Assistant 2/22/2011 $87.72 5.9 $517.55 Audit Services - Internal Control Services Performed and documented testing for reports reporting

Anelia Mirochnikova Manager 2/22/2011 $87.72 9.2 $807.02 Audit Services - Internal Control Services Review of rollforward testingChase Duncan Senior Associate 2/22/2011 $87.72 1.6 $140.35 Audit Services - Internal Control Services IA and PwC status meetingChase Duncan Senior Associate 2/22/2011 $87.72 4.9 $429.83 Audit Services - Internal Control Services Performed detailed SOX rollforward testing

Chase Duncan Senior Associate 2/22/2011 $87.72 2.9 $254.39 Audit Services - Internal Control Services Meeting with EY Team to discuss status of business process Sox testing prior to weekly status meeting

Chris Streiferd Staff/Assistant 2/22/2011 $87.72 0.9 $78.95 Audit Services - Internal Control Services IA Team Status MeetingChris Streiferd Staff/Assistant 2/22/2011 $87.72 0.6 $52.63 Audit Services - Internal Control Services Meeting with Jewel Beran to discuss SAS70 mappingChris Streiferd Staff/Assistant 2/22/2011 $87.72 2.1 $184.21 Audit Services - Internal Control Services Meeting to discuss CIS28 and CIS36 with J. Beran and P. KeithChris Streiferd Staff/Assistant 2/22/2011 $87.72 1.9 $166.67 Audit Services - Internal Control Services Documenting Aggregation MemoJonathan Young Senior Associate 2/22/2011 $87.72 1.2 $105.26 Audit Services - Internal Control Services Weekly status meeting with PWC and management to discuss status of IT Sox

testing.Jonathan Young Senior Associate 2/22/2011 $87.72 3.5 $307.02 Audit Services - Internal Control Services Review of documentation provided related to baselines for Aggregation MemoMinhaz Lakhani Senior Associate 2/22/2011 $87.72 0.4 $35.09 Audit Services - Internal Control Services Meeting with EY Team to discuss status of business process Sox testing prior to

weekly status meetingMinhaz Lakhani Senior Associate 2/22/2011 $87.72 0.6 $52.63 Audit Services - Internal Control Services Direct Assistance-Bank Reconciliation review. Minhaz Lakhani Senior Associate 2/22/2011 $87.72 1.9 $166.67 Audit Services - Internal Control Services Reviewed - Spreadsheet #29 RevShare Model

Minhaz Lakhani Senior Associate 2/22/2011 $87.72 3.4 $298.25 Audit Services - Internal Control Services Queries testing 1-8

Minhaz Lakhani Senior Associate 2/22/2011 $87.72 0.5 $43.86 Audit Services - Internal Control Services P10 Online Amortization Model

Minhaz Lakhani Senior Associate 2/22/2011 $87.72 0.6 $52.63 Audit Services - Internal Control Services Met with Allie Simpson on status of control testing and report testing

Minhaz Lakhani Senior Associate 2/22/2011 $87.72 1.1 $96.49 Audit Services - Internal Control Services UK - Purchases & Payable - Cash Disbursements - 2

Minhaz Lakhani Senior Associate 2/22/2011 $87.72 0.9 $78.95 Audit Services - Internal Control Services Query testing #17

Minhaz Lakhani Senior Associate 2/22/2011 $87.72 0.4 $35.09 Audit Services - Internal Control Services Obtained missing supports for Query # 7 and finalized

Minhaz Lakhani Senior Associate 2/22/2011 $87.72 1.1 $96.49 Audit Services - Internal Control Services Finalized Queries 1 - 8 and sent for 2nd level review.

Anelia Mirochnikova Manager 2/23/2011 $87.72 8.8 $771.94 Audit Services - Internal Control Services Review of rollforward testingChase Duncan Senior Associate 2/23/2011 $87.72 6.3 $552.64 Audit Services - Internal Control Services Performed detailed SOX rollforward testing

Chase Duncan Senior Associate 2/23/2011 $87.72 2.7 $236.84 Audit Services - Internal Control Services Keep status and tracked progress of testingChris Streiferd Staff/Assistant 2/23/2011 $87.72 1.2 $105.26 Audit Services - Internal Control Services Meeting with J Young and A Kuznetsova to discuss business process controlsChris Streiferd Staff/Assistant 2/23/2011 $87.72 0.8 $70.18 Audit Services - Internal Control Services Compensating Controls meetings with J BeranChris Streiferd Staff/Assistant 2/23/2011 $87.72 3.8 $333.34 Audit Services - Internal Control Services Documenting Baseline Deficiency Aggregation Memo - CIS8, CIS37b Summary, Fina

Baseline Results, Compensating ControlsJason Laning Staff/Assistant 2/23/2011 $87.72 8.4 $736.85 Audit Services - Internal Control Services Performed and documented testing for Unrecorded Liabilities

Page 12 of 22


Exhibit D

Jason Laning Staff/Assistant 2/23/2011 $87.72 1.5 $131.58 Audit Services - Internal Control Services Daily status meetingJohnny Sandhu Senior Manager 2/23/2011 $87.72 8.0 $701.76 Audit Services - Internal Control Services Senior Manager's review of BP audit work. Jonathan Young Senior Associate 2/23/2011 $87.72 1.1 $96.49 Audit Services - Internal Control Services Meeting to discuss baseline completion for Aggregation memo with J. Beran and P.

KeithJonathan Young Senior Associate 2/23/2011 $87.72 3.3 $289.48 Audit Services - Internal Control Services Review of documentation provided related to baselines for Aggregation MemoMinhaz Lakhani Senior Associate 2/23/2011 $87.72 2.8 $245.62 Audit Services - Internal Control Services Queries Testing - # 11, 12, 13, 16, 18, 19

Minhaz Lakhani Senior Associate 2/23/2011 $87.72 1.4 $122.81 Audit Services - Internal Control Services Finalized Queries # 9-13 & 17 and sent for 2nd level review.

Minhaz Lakhani Senior Associate 2/23/2011 $87.72 0.5 $43.86 Audit Services - Internal Control Services communicated with J. Laning on A Simpson's outstanding work for him to pick up some of her work.

Minhaz Lakhani Senior Associate 2/23/2011 $87.72 0.6 $52.63 Audit Services - Internal Control Services Reviewed - Risk Assessment #6, Information and Communication #1:

Minhaz Lakhani Senior Associate 2/23/2011 $87.72 1.1 $96.49 Audit Services - Internal Control Services Reviewed - RF Monitoring # 1, RF Monitoring # 3

Anelia Mirochnikova Manager 2/24/2011 $87.72 9.1 $798.25 Audit Services - Internal Control Services Review of rollforward testingBianca Edirimanasinghe Staff/Assistant 2/24/2011 $87.72 3.2 $280.70 Audit Services - Internal Control Services Tested UK Inventory Controls-Consolidation-Control 3Bianca Edirimanasinghe Staff/Assistant 2/24/2011 $87.72 5.8 $508.78 Audit Services - Internal Control Services Review Jan Bank Stmnts for bank rec testingChase Duncan Senior Associate 2/24/2011 $87.72 4.9 $429.83 Audit Services - Internal Control Services Performed detailed SOX rollforward testing

Chase Duncan Senior Associate 2/24/2011 $87.72 3.1 $271.93 Audit Services - Internal Control Services Keep status and tracked progress of testingChris Streiferd Staff/Assistant 2/24/2011 $87.72 1.0 $87.72 Audit Services - Internal Control Services Meeting with PWC to discuss status of IT Sox testingChris Streiferd Staff/Assistant 2/24/2011 $87.72 4.0 $350.88 Audit Services - Internal Control Services Documenting Baseline Deficiency Aggregation Memo (CIS14b, CIS14d, CIS28)Jason Laning Staff/Assistant 2/24/2011 $87.72 6.2 $543.86 Audit Services - Internal Control Services Performed and documented testing for Unrecorded Liabilities Jason Laning Staff/Assistant 2/24/2011 $87.72 0.8 $70.18 Audit Services - Internal Control Services Addressed review notes for Canada Cash Management #1

Jason Laning Staff/Assistant 2/24/2011 $87.72 1.3 $114.04 Audit Services - Internal Control Services Addressed review notes for Canada Cash Management #2

Jason Laning Staff/Assistant 2/24/2011 $87.72 0.7 $61.40 Audit Services - Internal Control Services Daily status meetingJohnny Sandhu Senior Manager 2/24/2011 $87.72 4.1 $359.65 Audit Services - Internal Control Services Senior Manager's review of Business process audit work. Jonathan Young Senior Associate 2/24/2011 $87.72 3.4 $298.25 Audit Services - Internal Control Services Review of documentation provided related to baselines for Aggregation MemoBianca Edirimanasinghe Staff/Assistant 2/25/2011 $87.72 6.1 $535.09 Audit Services - Internal Control Services Bank Rec Testing & Search for unrecorded liabilities testingBianca Edirimanasinghe Staff/Assistant 2/25/2011 $87.72 2.9 $254.39 Audit Services - Internal Control Services Performed Rollforward control testing for UK controls


meetingChris Streiferd Staff/Assistant 2/25/2011 $87.72 4.1 $359.65 Audit Services - Internal Control Services Finalizing Aggregation MemoJason Laning Staff/Assistant 2/25/2011 $87.72 7.9 $692.99 Audit Services - Internal Control Services Performed and documented testing for Unrecorded Liabilities Johnny Sandhu Senior Manager 2/25/2011 $87.72 3.1 $271.93 Audit Services - Internal Control Services Meeting with EY Team to discuss status of Business Process Sox testing prior to

weekly status meetingJonathan Young Senior Associate 2/25/2011 $87.72 0.5 $43.86 Audit Services - Internal Control Services Meeting to discuss baseline completion for Aggregation memo with Company

ManagementJonathan Young Senior Associate 2/25/2011 $87.72 3.6 $315.79 Audit Services - Internal Control Services Review of documentation provided related to baselines for Aggregation MemoJason Laning Staff/Assistant 2/26/2011 $87.72 3.2 $280.70 Audit Services - Internal Control Services Performed and documented testing for Unrecorded Liabilities Anelia Mirochnikova Manager 2/28/2011 $87.72 8.8 $771.94 Audit Services - Internal Control Services Review of rollforward testingBianca Edirimanasinghe Staff/Assistant 2/28/2011 $87.72 8.6 $754.39 Audit Services - Internal Control Services Bank Rec Testing & Search for unrecorded liabilities testing (Round 1)Bianca Edirimanasinghe Staff/Assistant 2/28/2011 $87.72 0.4 $35.09 Audit Services - Internal Control Services Status update meeting/Review open item listChase Duncan Senior Associate 2/28/2011 $87.72 0.5 $43.86 Audit Services - Internal Control Services IA and PwC status meetingChase Duncan Senior Associate 2/28/2011 $87.72 5.1 $447.37 Audit Services - Internal Control Services Performed detailed SOX rollforward testing

Chase Duncan Senior Associate 2/28/2011 $87.72 3.6 $315.79 Audit Services - Internal Control Services Keep status and tracked progress of testingJames Walton Senior Manager 2/28/2011 $87.72 1.2 $105.26 Audit Services - Internal Control Services Senior Manager's review of IT audit work.

Johnny Sandhu Senior Manager 2/28/2011 $87.72 3.8 $333.34 Audit Services - Internal Control Services Senior Manager's review of BP audit work.Jonathan Young Senior Associate 2/28/2011 $87.72 1.1 $96.49 Audit Services - Internal Control Services Meeting with EY Team to discuss status of IT Sox testing prior to weekly status

meetingJonathan Young Senior Associate 2/28/2011 $87.72 1.4 $122.81 Audit Services - Internal Control Services Meeting to discuss baseline completion for Aggregation memo with Company

ManagementJonathan Young Senior Associate 2/28/2011 $87.72 3.2 $280.70 Audit Services - Internal Control Services Review of documentation provided related to baselines for Aggregation Memo

Page 13 of 22


Exhibit D

Lee Prillaman Partner/Principal 2/28/2011 $87.72 2.8 $245.62 Audit Services - Internal Control Services Partner review of control testing

Minhaz Lakhani Senior Associate 2/28/2011 $87.72 4.8 $421.06 Audit Services - Internal Control Services Performed 1st level reviews on Revenue & receivables

Minhaz Lakhani Senior Associate 2/28/2011 $87.72 2.0 $175.44 Audit Services - Internal Control Services Reviewed Bank reconciliations for PWC direct assistance work

Minhaz Lakhani Senior Associate 2/28/2011 $87.72 2.2 $192.98 Audit Services - Internal Control Services Took over unrecorded liabilities from J. Laning and explained to B. Edirimanasinghe

Anelia Mirochnikova Manager 3/1/2011 $87.72 8.5 $745.62 Audit Services - Internal Control Services Review of rollforward testing - BankruptcyBianca Edirimanasinghe Staff/Assistant 3/1/2011 $87.72 8.5 $745.62 Audit Services - Internal Control Services Initiate search for unrecorded liabilities testing (Round 1)Chase Duncan Senior Associate 3/1/2011

$87.72 7.8 $684.22 Audit Services - Internal Control Services Performed detailed SOX rollforward testing - Revenue & AR

Minhaz Lakhani Senior Associate 3/1/2011 $87.72 9.0 $789.48 Audit Services - Internal Control Services Review of rollforward testing - BankruptcyAnelia Mirochnikova Manager 3/2/2011 $87.72 9.3 $815.80 Audit Services - Internal Control Services Review of rollforward testing - ConsolidationBianca Edirimanasinghe Staff/Assistant 3/2/2011 $87.72 9.2 $807.02 Audit Services - Internal Control Services Initiate Bank Rec Testing (Round 1)Minhaz Lakhani Senior Associate 3/2/2011 $87.72 8.9 $780.71 Audit Services - Internal Control Services Review of rollforward testing - ConsolidationAnelia Mirochnikova Manager 3/3/2011 $87.72 8.4 $736.85 Audit Services - Internal Control Services Review of rollforward testing - Financial ReportingBianca Edirimanasinghe Staff/Assistant 3/3/2011 $87.72 8.4 $736.85 Audit Services - Internal Control Services Conclude Bank Rec Testing (Round 1)Jason Laning Staff/Assistant 3/3/2011

$87.72 8.5 $745.62 Audit Services - Internal Control Services Performed and documented testing for UK Cash Managent #2

Minhaz Lakhani Senior Associate 3/3/2011 $87.72 9.2 $807.02 Audit Services - Internal Control Services Review of rollforward testing - DSVAnelia Mirochnikova Manager 3/4/2011 $87.72 9.6 $842.11 Audit Services - Internal Control Services 2nd review - Rollforward testing - DSVBianca Edirimanasinghe Staff/Assistant 3/4/2011 $87.72 7.7 $675.44 Audit Services - Internal Control Services Conclude search for unrecorded liabilities testing (Round 1)Jason Laning Staff/Assistant 3/4/2011

$87.72 9.1 $798.25 Audit Services - Internal Control Services Performed and documented testing for UK PO Matching # 2

Minhaz Lakhani Senior Associate 3/4/2011 $87.72 8.8 $771.94 Audit Services - Internal Control Services Review of rollforward testing - Financial ReportingAnelia Mirochnikova Manager 3/7/2011 $87.72 8.9 $780.71 Audit Services - Internal Control Services Review of rollforward testing - Entity Level ControlsBianca Edirimanasinghe Staff/Assistant 3/7/2011

$87.72 9.1 $798.25 Audit Services - Internal Control Services Search for unrecorded liabilities testing (Round 1). Sent requests for missing accrual

details to JE ownersMinhaz Lakhani Senior Associate 3/7/2011 $87.72 9.3 $815.80 Audit Services - Internal Control Services Review of rollforward testing - Entity Level ControlsAnelia Mirochnikova Manager 3/8/2011 $87.72 9.1 $798.25 Audit Services - Internal Control Services Review of rollforward testing - EquityBianca Edirimanasinghe Staff/Assistant 3/8/2011 $87.72 9.2 $807.02 Audit Services - Internal Control Services Initiate search for unrecorded liabilities testing (Round 1 & 2)Minhaz Lakhani Senior Associate 3/8/2011 $87.72 8.7 $763.16 Audit Services - Internal Control Services Review of rollforward testing - PP&EAnelia Mirochnikova Manager 3/9/2011 $87.72 8.3 $728.08 Audit Services - Internal Control Services Review of rollforward testing - GeneralBianca Edirimanasinghe Staff/Assistant 3/9/2011 $87.72 8.7 $763.16 Audit Services - Internal Control Services Search for unrecorded liabilities testing (Round 2) - pull all invoicesMinhaz Lakhani Senior Associate 3/9/2011 $87.72 8.9 $780.71 Audit Services - Internal Control Services Review of rollforward testing - EquityBianca Edirimanasinghe Staff/Assistant 3/10/2011

$87.72 9.2 $807.02 Audit Services - Internal Control Services Search for unrecorded liabilities testing (Round 2) - tested invoices & contacted

control owners for 2nd round of testingMinhaz Lakhani Senior Associate 3/10/2011 $87.72 9.1 $798.25 Audit Services - Internal Control Services Review of rollforward testing - GeneralBianca Edirimanasinghe Staff/Assistant 3/11/2011 $87.72 2.5 $219.30 Audit Services - Internal Control Services Follow up - Search for unrecorded liabilities testing Round 2Bianca Edirimanasinghe Staff/Assistant 3/11/2011

$87.72 5.2 $456.14 Audit Services - Internal Control Services Tested UK-Consolidation-Consolidation-Control 3, UK-Purchases & Payables-Cash

Disb-Control 2 (Sent follow up requestes to UK)Jason Laning Staff/Assistant 3/11/2011 $87.72 9.6 $842.11 Audit Services - Internal Control Services Controls Testing Template Update (several cycles)Lee Prillaman Partner/Principal 3/11/2011 $87.72 3.4 $298.25 Audit Services - Internal Control Services Initiate - Rollforward review by Partner (Several Cycles)Minhaz Lakhani Senior Associate 3/11/2011 $87.72 7.8 $684.22 Audit Services - Internal Control Services Review of rollforward testing - InventoryMinhaz Lakhani Senior Associate 3/11/2011 $87.72 1.2 $105.26 Audit Services - Internal Control Services Review of rollforward testing - TreasuryBianca Edirimanasinghe Staff/Assistant 3/14/2011

$87.72 4.8 $421.06 Audit Services - Internal Control Services Initiate - UK Controls testing - Consolidation-Consolidation-Control 3

Bianca Edirimanasinghe Staff/Assistant 3/14/2011$87.72

2.9 $254.39 Audit Services - Internal Control ServicesUK-Purchases & Payables-Cash Disb-Control 1

Craig Gilson Senior Associate 3/14/2011$87.72

8.8 $771.94 Audit Services - Internal Control Services Review of rollforward testing - Bankruptcy

Minhaz Lakhani Senior Associate 3/14/2011$87.72

8.7 $763.16 Audit Services - Internal Control Services Review of rollforward testing - Purchases and Accounts Payable

Bianca Edirimanasinghe Staff/Assistant 3/15/2011 $87.72 7.9 $692.99 Audit Services - Internal Control Services Follow up UK Controls testing - Consolidation-Consolidation-Control 3Craig Gilson Senior Associate 3/15/2011

$87.72 9.2 $807.02 Audit Services - Internal Control Services Review of rollforward testing - Consolidation


9.3 $815.80 Audit Services - Internal Control Services Review of rollforward testing - Revenue & Accounts Receivable

Page 14 of 22


Exhibit D


9.3 $815.80 Audit Services - Internal Control Services Review of rollforward testing - Financial Reporting


8.6 $754.39 Audit Services - Internal Control Services Review of rollforward testing - Tax


8.7 $763.16 Audit Services - Internal Control Services Review of rollforward testing - Entity Level Controls


9.4 $824.57 Audit Services - Internal Control Services Review of rollforward testing - Payroll

Craig Gilson Senior Associate 3/18/2011 $87.72 8.6 $754.39 Audit Services - Internal Control Services Review of rollforward testing - GeneralLee Prillaman Partner/Principal 3/18/2011 $87.72 2.7 $236.84 Audit Services - Internal Control Services Conclude - Rollforward review by Partner (several cycles)Minhaz Lakhani Senior Associate 3/18/2011

$87.72 9.1 $798.25 Audit Services - Internal Control Services Review of rollforward testing - HR / Benefits

Minhaz Lakhani Senior Associate 3/18/2011 $87.72 0.9 $78.95 Audit Services - Internal Control Services 1st Follow up - Review of rollforward testing (Several Cycles)Rui Zhen Lai Manager 3/18/2011

$87.72 9.0 $789.48 Audit Services - Internal Control Services Review of rollforward testing - Treasury

Shakeya McDow Manager 3/18/2011 $87.72 9.0 $789.48 Audit Services - Internal Control Services Initiate - detailed review of rollforward testing (several cycles)Anelia Mirochnikova Manager 3/21/2011 $87.72 9.7 $850.88 Audit Services - Internal Control Services Review of rollforward testing - InventoryBianca Edirimanasinghe Staff/Assistant 3/21/2011

$87.72 4.3 $377.20 Audit Services - Internal Control Services UK-Purch & Payable-Invoice Process-PO Matching-Control 2 - finalize control


8.1 $710.53 Audit Services - Internal Control Services 2nd follow up Review of rollforward testing (several Cycles)

Anelia Mirochnikova Manager 3/22/2011 $87.72 9.4 $824.57 Audit Services - Internal Control Services Review of rollforward testing - PayrollBianca Edirimanasinghe Staff/Assistant 3/22/2011



7.9 $692.99 Audit Services - Internal Control Services 3rd follow up Review of rollforward testing (several cycles)

Anelia Mirochnikova Manager 3/23/2011 $87.72 7.6 $666.67 Audit Services - Internal Control Services Review of rollforward testing - HR / BenefitsBianca Edirimanasinghe Staff/Assistant 3/23/2011



8.9 $780.71 Audit Services - Internal Control Services 1st Final Review of rollforward testing (several cycles)

Shakeya McDow Manager 3/23/2011 $87.72 8.9 $780.71 Audit Services - Internal Control Services Follow up - detailed review of rollforward testing (several Cycles)Anelia Mirochnikova Manager 3/24/2011 $87.72 7.8 $684.22 Audit Services - Internal Control Services Review of rollforward testing - PP&EBianca Edirimanasinghe Staff/Assistant 3/24/2011

$87.72 4.1 $359.65 Audit Services - Internal Control Services UK-Consolidation-Consolidation-Control 3 - finalize control


9.4 $824.57 Audit Services - Internal Control Services Review of rollforward testing - Revenue & Accounts Receivable

Jamil Wazed Staff/Assistant 3/24/2011 $87.72 8.7 $763.16 Audit Services - Internal Control Services Initiate - Controls Testing Template Update (Several Cycles)Minhaz Lakhani Senior Associate 3/24/2011

$87.72 9.1 $798.25 Audit Services - Internal Control Services 2nd Final Review of rollforward testing (several cycles)

Shakeya McDow Manager 3/24/2011 $87.72 8.2 $719.30 Audit Services - Internal Control Services Validate cleared comments from initial reviewAnelia Mirochnikova Manager 3/25/2011 $87.72 4.1 $359.65 Audit Services - Internal Control Services Review of rollforward testing - Revenue & Accounts ReceivableAnelia Mirochnikova Manager 3/25/2011 $87.72 2.9 $254.39 Audit Services - Internal Control Services Review of rollforward testing - TaxCraig Gilson Senior Associate 3/25/2011

$87.72 9.1 $798.25 Audit Services - Internal Control Services Review of rollforward testing - Tax

Jamil Wazed Staff/Assistant 3/25/2011 $87.72 8.1 $710.53 Audit Services - Internal Control Services Conclude - Controls Testing Template Update (Several Cycles)Johnny Sandhu Senior Manager 3/25/2011 $87.72 5.0 $438.60 Audit Services - Internal Control Services Senior Manager's review of businness process audit work.Minhaz Lakhani Senior Associate 3/25/2011

$87.72 8.1 $710.53 Audit Services - Internal Control Services 3rd Final Review of rollforward testing (several cycles)

Minhaz Lakhani Senior Associate 3/25/2011 $87.72 0.9 $78.95 Audit Services - Internal Control Services Conclude Review of rollforward testing (several cycles)Shakeya McDow Manager 3/25/2011 $87.72 9.8 $859.66 Audit Services - Internal Control Services Conclude detailed review of rollforward testing (several cycles)Anelia Mirochnikova Manager 3/28/2011 $87.72 7.3 $640.36 Audit Services - Internal Control Services Follow up - Review of rollforward testing (Several Cycles)Bianca Edirimanasinghe Staff/Assistant 3/28/2011 $87.72 8.8 $771.94 Audit Services - Internal Control Services Follow up - Search for unrecorded liabilities - Round 3Minhaz Lakhani Senior Associate 3/28/2011

$87.72 8.2 $719.30 Audit Services - Internal Control Services Review of rollforward controls and spreadsheet testing


0.8 $70.18 Audit Services - Internal Control Services Meeting with EY team and PwC to discuss status of business process Sox testing prior to weekly status meeting

Anelia Mirochnikova Manager 3/29/2011 $87.72 8.6 $754.39 Audit Services - Internal Control Services 2nd Follow up - Review of rollforward testing (Several Cycles)Bianca Edirimanasinghe Staff/Assistant 3/29/2011 $87.72 8.8 $771.94 Audit Services - Internal Control Services Follow up - search for unrecorded liabilities - Round 2 & 3Bianca Edirimanasinghe Staff/Assistant 3/29/2011 $87.72 0.5 $43.86 Audit Services - Internal Control Services Follow up - UK Controls Consolidation testing

Page 15 of 22


Exhibit D


8.9 $780.71 Audit Services - Internal Control Services Review of rollforward testing - Inventory


8.4 $736.85 Audit Services - Internal Control Services Review of rollforward controls and spreadsheet testing


0.6 $52.63 Audit Services - Internal Control Services Meeting with EY team and PwC to discuss status of business process Sox testing prior to weekly status meeting

Anelia Mirochnikova Manager 3/30/2011 $87.72 9.4 $824.57 Audit Services - Internal Control Services Final Review of rollforward testing (Several Cycles)Bianca Edirimanasinghe Staff/Assistant 3/30/2011 $87.72 8.4 $736.85 Audit Services - Internal Control Services Conclude - Search for unrecorded liabilities - Round 2Bianca Edirimanasinghe Staff/Assistant 3/30/2011 $87.72 0.6 $52.63 Audit Services - Internal Control Services Conclude - UK Controls testing consolidationCraig Gilson Senior Associate 3/30/2011

$87.72 9.3 $815.80 Audit Services - Internal Control Services Review of rollforward testing - Treasury



Anelia Mirochnikova Manager 3/31/2011 $87.72 9.1 $798.25 Audit Services - Internal Control Services Final Review of rollforward testing (Several Cycles)Bianca Edirimanasinghe Staff/Assistant 3/31/2011 $87.72 9.5 $833.34 Audit Services - Internal Control Services Conclude - search for unrecorded liabilities - Round 3Craig Gilson Senior Associate 3/31/2011

$87.72 8.7 $763.16 Audit Services - Internal Control Services Review of rollforward testing - Purchases and Accounts Payable



Anelia Mirochnikova Manager 4/4/2011 $87.72 2.8 $245.62 Audit Services - Internal Control Services Review of Rollforward testing -General Johnny Sandhu Senior Manager 4/4/2011 $87.72 1.1 $96.49 Audit Services - Internal Control Services Senior Manager's review of business process audit work - TreasuryMinhaz Lakhani Senior Associate 4/4/2011 $87.72 7.3 $640.36 Audit Services - Internal Control Services Assited A. Simpson testing of Unrecorded Liabilities.

Minhaz Lakhani Senior Associate 4/4/2011 $87.72 0.7 $61.40 Audit Services - Internal Control Services Followed up with process owners to get appropriate supporting documents for Unrecorded Liabilities testing.

Anelia Mirochnikova Manager 4/5/2011 $87.72 3.8 $333.34 Audit Services - Internal Control Services Review of Rollforward testing -ConsolidationJohnny Sandhu Senior Manager 4/5/2011 $87.72 0.9 $78.95 Audit Services - Internal Control Services Senior Manager's review of business process audit work - Sales and AR

Minhaz Lakhani Senior Associate 4/5/2011 $87.72 0.8 $70.18 Audit Services - Internal Control Services Review of rollforward testing - Italy controls

Minhaz Lakhani Senior Associate 4/5/2011 $87.72 3.7 $324.56 Audit Services - Internal Control Services Rollforward testing - significant Report testing.

Minhaz Lakhani Senior Associate 4/5/2011 $87.72 4.3 $377.20 Audit Services - Internal Control Services Rollforworward testing - significant Query testing.

Anelia Mirochnikova Manager 4/6/2011 $87.72 1.8 $157.90 Audit Services - Internal Control Services Review of rollforward testing - UK General General Control Anelia Mirochnikova Manager 4/6/2011 $87.72 1.2 $105.26 Audit Services - Internal Control Services Review of rollforward testing - Unrecorded Liabilities Johnny Sandhu Senior Manager 4/6/2011 $87.72 0.8 $70.18 Audit Services - Internal Control Services Senior Manager's review of business process audit work - Inventory

Minhaz Lakhani Senior Associate 4/6/2011 $87.72 2.4 $210.53 Audit Services - Internal Control Services Review of rollforward testing - UK General General Control

Minhaz Lakhani Senior Associate 4/6/2011 $87.72 2.2 $192.98 Audit Services - Internal Control Services Review of UK outstanding controls for rollforward testing

Minhaz Lakhani Senior Associate 4/6/2011 $87.72 3.4 $298.25 Audit Services - Internal Control Services Inititate review of Queries & reports testing

Anelia Mirochnikova Manager 4/7/2011 $87.72 1.2 $105.26 Audit Services - Internal Control Services Review of rollforward testing - Entity Level ControlsJamil Wazed Staff/Assistant 4/7/2011 $87.72 3.7 $324.56 Audit Services - Internal Control Services Assisted Preparation of Fee Application Summary March 2011.Jamil Wazed Staff/Assistant 4/7/2011 $87.72 4.3 $377.20 Audit Services - Internal Control Services Search for unrecorded liabilities for Round 2. Johnny Sandhu Senior Manager 4/7/2011 $87.72 1.2 $105.26 Audit Services - Internal Control Services Senior Manager's review of business process audit work - Unrecorded Liabilities

Minhaz Lakhani Senior Associate 4/7/2011 $87.72 1.7 $149.12 Audit Services - Internal Control Services Rollforworward testing - significant Query testing.

Minhaz Lakhani Senior Associate 4/7/2011 $87.72 7.3 $640.36 Audit Services - Internal Control Services Review of rollforward testing - UK Cash Management Controls

Allie Simpson Staff/Assistant 4/8/2011 $87.72 4.4 $385.97 Audit Services - Internal Control Services Initiate testing of unrecorded liabilities as of March'11

Jamil Wazed Staff/Assistant 4/8/2011 $87.72 3.3 $289.48 Audit Services - Internal Control Services Journal Entry testing for UK General Control #2.

Jamil Wazed Staff/Assistant 4/8/2011 $87.72 4.7 $412.28 Audit Services - Internal Control Services initiate - Significant Queries testing as part of roll forward Testing

Johnny Sandhu Senior Manager 4/8/2011 $87.72 1.3 $114.04 Audit Services - Internal Control Services Senior Manager's review of business process audit work - Procurement

Minhaz Lakhani Senior Associate 4/8/2011 $87.72 3.9 $342.11 Audit Services - Internal Control Services Review of rollforward testing - Tax Controls

Jamil Wazed Staff/Assistant 4/11/2011 $87.72 8.6 $754.39 Audit Services - Internal Control Services Follow up - Significant Queries testing as part of roll forward Testing

Johnny Sandhu Senior Manager 4/11/2011 $87.72 0.7 $61.40 Audit Services - Internal Control Services Senior Manager's review of business process audit work - HR

Page 16 of 22


Exhibit D

Minhaz Lakhani Senior Associate 4/11/2011 $87.72 2.4 $210.53 Audit Services - Internal Control Services Review of US Consolidation testing - G&A Control 53.

Minhaz Lakhani Senior Associate 4/11/2011 $87.72 2.6 $228.07 Audit Services - Internal Control Services Worked with J. Wazed to get queries tested as of March'11

Minhaz Lakhani Senior Associate 4/11/2011 $87.72 1.8 $157.90 Audit Services - Internal Control Services Worked with A. Simpson on Unrecorded liabilities round 2.

Minhaz Lakhani Senior Associate 4/11/2011 $87.72 0.6 $52.63 Audit Services - Internal Control Services Communicated FSDCL testing with A. Luisa.

Allie Simpson Staff/Assistant 4/12/2011 $87.72 5.1 $447.37 Audit Services - Internal Control Services Assisted A. Mirochnikova to prepare of Fee Application Summary for January 2011.

Anelia Mirochnikova Manager 4/12/2011 $87.72 2.2 $192.98 Audit Services - Internal Control Services Follow up - Review of rollforward testing - Consolidation

Jamil Wazed Staff/Assistant 4/12/2011 $87.72 6.7 $587.72 Audit Services - Internal Control Services Conclude - Significant Queries testing as part of roll forward Testing

Jamil Wazed Staff/Assistant 4/12/2011 $87.72 1.9 $166.67 Audit Services - Internal Control Services Initiate - Consolidation-Close Process-Control #3Johnny Sandhu Senior Manager 4/12/2011 $87.72 1.4 $122.81 Audit Services - Internal Control Services Senior Manager's review of business process audit work - Accounts Payable

Minhaz Lakhani Senior Associate 4/12/2011 $87.72 2.7 $236.84 Audit Services - Internal Control Services Review of Consolidation Close Process testing -

Minhaz Lakhani Senior Associate 4/12/2011 $87.72 0.9 $78.95 Audit Services - Internal Control Services communicated with E, Wright & S. Makovec for Flag report testing and review.

Allie Simpson Staff/Assistant 4/13/2011 $87.72 1.8 $157.90 Audit Services - Internal Control Services Meeting with N. Reiter, T, Tran and K. Tredemyer to discuss questions related with testing of unrecorded liabilities.

Anelia Mirochnikova Manager 4/13/2011 $87.72 2.7 $236.84 Audit Services - Internal Control Services Conclude - Review of rollforward testing - ConsolidationJamil Wazed Staff/Assistant 4/13/2011 $87.72 4.1 $359.65 Audit Services - Internal Control Services Significant Queries testing as part of roll forward TestingJamil Wazed Staff/Assistant 4/13/2011 $87.72 5.3 $464.92 Audit Services - Internal Control Services Initiate - Consolidation-Close Process-Control #9.Johnny Sandhu Senior Manager 4/13/2011 $87.72 0.6 $52.63 Audit Services - Internal Control Services Conclude - Senior Manager's review of business process audit work - Treasury

Minhaz Lakhani Senior Associate 4/13/2011 $87.72 3.2 $280.70 Audit Services - Internal Control Services Reviwed query testing # 19, 20 & 21.

Minhaz Lakhani Senior Associate 4/13/2011 $87.72 2.4 $210.53 Audit Services - Internal Control Services Review of Report Testing and Review.

Minhaz Lakhani Senior Associate 4/13/2011 $87.72 0.6 $52.63 Audit Services - Internal Control Services Obtained supports from A. Anthony and explained report #9 testing to J. Wazed.

Minhaz Lakhani Senior Associate 4/13/2011 $87.72 0.7 $61.40 Audit Services - Internal Control Services Researched and provided supporting documents to T. Blasor for Consolidation/International Consolidation 1 & 4.

Minhaz Lakhani Senior Associate 4/13/2011 $87.72 1.3 $114.04 Audit Services - Internal Control Services Prepared and reviewed the outstanding PBCs list for UK to be sent to J. Beran.

Allie Simpson Staff/Assistant 4/14/2011 $87.72 1.2 $105.26 Audit Services - Internal Control Services Follow up with N. Reiter, T, Tran and K. Tredemyer to discuss status of sample items requested to test unrecorded liabilities.

Anelia Mirochnikova Manager 4/14/2011 $87.72 1.3 $114.04 Audit Services - Internal Control Services Review of Query TestingAnelia Mirochnikova Manager 4/14/2011 $87.72 1.4 $122.81 Audit Services - Internal Control Services Review of Report Testing

Johnny Sandhu Senior Manager 4/14/2011 $87.72 0.5 $43.86 Audit Services - Internal Control Services Conclude - Senior Manager's review of business process audit work - Sales and AR

Minhaz Lakhani Senior Associate 4/14/2011 $87.72 2.8 $245.62 Audit Services - Internal Control Services Review of Query Testing and Review.

Minhaz Lakhani Senior Associate 4/14/2011 $87.72 0.8 $70.18 Audit Services - Internal Control Services Communicated with J. Beran and T. Therman for the outstanding PBCs for Italy consolidation control # 2.

Minhaz Lakhani Senior Associate 4/14/2011 $87.72 0.7 $61.40 Audit Services - Internal Control Services Provided US Entity Level Control testing supports to PWC as per their request.

Minhaz Lakhani Senior Associate 4/14/2011 $87.72 2.2 $192.98 Audit Services - Internal Control Services Report Testing - communicated with A. Anthony on Rents report (online Crystal reportACC002) -

Minhaz Lakhani Senior Associate 4/14/2011 $87.72 0.8 $70.18 Audit Services - Internal Control Services Report # 9 testing, Explained the same to J. Wazed

Minhaz Lakhani Senior Associate 4/14/2011 $87.72 0.9 $78.95 Audit Services - Internal Control Services Reviewed the report 9 testing. Jamil Wazed Staff/Assistant 4/15/2011 $87.72 4.9 $429.83 Audit Services - Internal Control Services Follow up - Testing of Consolidation-Close Process-Control #3 Jamil Wazed Staff/Assistant 4/15/2011 $87.72 5.1 $447.37 Audit Services - Internal Control Services Follow up - Consolidation-Close Process-Control #9.Johnny Sandhu Senior Manager 4/15/2011 $87.72 1.5 $131.58 Audit Services - Internal Control Services Conclude - Senior Manager's review of business process audit work - Inventory

Minhaz Lakhani Senior Associate 4/15/2011 $87.72 1.3 $114.04 Audit Services - Internal Control Services Reviewed Entity Level Controls testing for rollforward.

Minhaz Lakhani Senior Associate 4/15/2011 $87.72 0.9 $78.95 Audit Services - Internal Control Services Communicated with C. Huddleston, T. Whitnney relating to operation of AP bankruptcy controls and its testing.

Page 17 of 22


Exhibit D

Minhaz Lakhani Senior Associate 4/15/2011 $87.72 0.4 $35.09 Audit Services - Internal Control Services Obtained screenshots and related supporting documents from A. Anthony for Cycle Count Reports.

Minhaz Lakhani Senior Associate 4/15/2011 $87.72 1.7 $149.12 Audit Services - Internal Control Services Reviewed Report # 11 and sent for 2nd level review.

Minhaz Lakhani Senior Associate 4/15/2011 $87.72 3.4 $298.25 Audit Services - Internal Control Services Finalized report testing and provided the finalized version to PWC.

Minhaz Lakhani Senior Associate 4/15/2011 $87.72 0.6 $52.63 Audit Services - Internal Control Services Researched the interim and rollforward testing PO Process - 3 and provided answers to M. Mahan of PWC.

Allie Simpson Staff/Assistant 4/18/2011 $87.72 1.3 $114.04 Audit Services - Internal Control Services Initiate testing of unrecorded liabilities as of April'11

Anelia Mirochnikova Manager 4/18/2011 $87.72 1.6 $140.35 Audit Services - Internal Control Services Follow up - Review of rollforward testing - TreasuryJamil Wazed Staff/Assistant 4/18/2011 $87.72 4.3 $377.20 Audit Services - Internal Control Services Follow up (2nd day) - Consolidation-Close Process-Control #3Jamil Wazed Staff/Assistant 4/18/2011 $87.72 4.7 $412.28 Audit Services - Internal Control Services Follow up (2nd day) - Consolidation-Close Process-Control #9.Jamil Wazed Staff/Assistant 4/18/2011 $87.72 0.6 $52.63 Audit Services - Internal Control Services Initiate - Journal Entry testing for UK General Control #2.

Johnny Sandhu Senior Manager 4/18/2011 $87.72 1.9 $166.67 Audit Services - Internal Control Services Conclude - Senior Manager's review of business process audit work - Unrecorded Liabilities

Minhaz Lakhani Senior Associate 4/18/2011 $87.72 2.0 $175.44 Audit Services - Internal Control Services Review of US Purchase & Payable - Cash Disbursements.

Minhaz Lakhani Senior Associate 4/18/2011 $87.72 1.0 $87.72 Audit Services - Internal Control Services Created list of open items as of 4/18/11 to discuss with EY, PwC and Local Managements

Minhaz Lakhani Senior Associate 4/18/2011 $87.72 0.6 $52.63 Audit Services - Internal Control Services Met with W. Johnson to go over the list of open items.

Minhaz Lakhani Senior Associate 4/18/2011 $87.72 1.4 $122.81 Audit Services - Internal Control Services Researched PWC's request for additional supports from interim testing for Entity Level Control Support.

Minhaz Lakhani Senior Associate 4/18/2011 $87.72 1.7 $149.12 Audit Services - Internal Control Services Tested and reviewed queries and reports and provided supports to T. Blasor of PWC.

Minhaz Lakhani Senior Associate 4/18/2011 $87.72 2.4 $210.53 Audit Services - Internal Control ServicesReviewed the deficiency in Commitments and Contingencies - 1 identified in Interim testing, discussed the same with Ana Luisa of Blockbuster and got it resolved to the satisfaction of PWC.

Allie Simpson Staff/Assistant 4/19/2011 $87.72 0.8 $70.18 Audit Services - Internal Control Services Follow up for testing of unrecorded liabilities as of April'11

Anelia Mirochnikova Manager 4/19/2011 $87.72 0.9 $78.95 Audit Services - Internal Control Services Follow up - Review of rollforward testing - Financial Statements Close ProcessJamil Wazed Staff/Assistant 4/19/2011 $87.72 3.8 $333.34 Audit Services - Internal Control Services Follow up (3rd day) - Consolidation-Close Process-Control #3Jamil Wazed Staff/Assistant 4/19/2011 $87.72 3.7 $324.56 Audit Services - Internal Control Services Follow up (3rd day) - Consolidation-Close Process-Control #9.Jamil Wazed Staff/Assistant 4/19/2011 $87.72 1.4 $122.81 Audit Services - Internal Control Services Follow up - Journal Entry testing for UK General Control #2.

Johnny Sandhu Senior Manager 4/19/2011 $87.72 2.3 $201.76 Audit Services - Internal Control Services Conclude - Senior Manager's review of business process audit work - Procurement

Minhaz Lakhani Senior Associate 4/19/2011 $87.72 2.1 $184.21 Audit Services - Internal Control Services Review of US Consolidation testing - G&A Control 2.

Minhaz Lakhani Senior Associate 4/19/2011 $87.72 0.6 $52.63 Audit Services - Internal Control Services Sent report testing for 2nd level review.

Minhaz Lakhani Senior Associate 4/19/2011 $87.72 1.2 $105.26 Audit Services - Internal Control Services External Reporting # 9 reviewed.

Minhaz Lakhani Senior Associate 4/19/2011 $87.72 0.4 $35.09 Audit Services - Internal Control Services Communicated with J Nicholes relating to NRP report/JE.

Minhaz Lakhani Senior Associate 4/19/2011 $87.72 0.7 $61.40 Audit Services - Internal Control Services Provided Entity Level Control for Control Environment #7 updated testing supports and matrix to W. Johnson of PWC.

Minhaz Lakhani Senior Associate 4/19/2011 $87.72 0.8 $70.18 Audit Services - Internal Control Services Prepared for the call with T. Blasor of PWC for query and report testing.

Minhaz Lakhani Senior Associate 4/19/2011 $87.72 1.1 $96.49 Audit Services - Internal Control Services Prepared a report of status on open control items and provided to PWC.

Minhaz Lakhani Senior Associate 4/19/2011 $87.72 0.6 $52.63 Audit Services - Internal Control Services Provided copies 20 transaction of Unrecorded liabilities to PWC with supports.

Anelia Mirochnikova Manager 4/20/2011 $87.72 2.2 $192.98 Audit Services - Internal Control Services Review of rollforward testing - Revenue & Accounts ReceivableJamil Wazed Staff/Assistant 4/20/2011 $87.72 3.8 $333.34 Audit Services - Internal Control Services Conclude - Consolidation-Close Process-Control #3Jamil Wazed Staff/Assistant 4/20/2011 $87.72 3.7 $324.56 Audit Services - Internal Control Services Follow up (4th day) - Consolidation-Close Process-Control #9.Jamil Wazed Staff/Assistant 4/20/2011 $87.72 1.3 $114.04 Audit Services - Internal Control Services Follow up (2nd Day) - Journal Entry testing for UK General Control #2.Johnny Sandhu Senior Manager 4/20/2011 $87.72 1.7 $149.12 Audit Services - Internal Control Services Conclude -Senior Manager's review of business process audit work - HR

Minhaz Lakhani Senior Associate 4/20/2011 $87.72 0.7 $61.40 Audit Services - Internal Control Services Communicated with Toi Thurman and Jewel beran for pending UK controls and required PBCs.

Page 18 of 22


Exhibit D

Minhaz Lakhani Senior Associate 4/20/2011 $87.72 0.9 $78.95 Audit Services - Internal Control Services Had a phone meeting with T. Blasor of PWC to go over the query testing.

Minhaz Lakhani Senior Associate 4/20/2011 $87.72 1.2 $105.26 Audit Services - Internal Control Services Remediation testing for Commitments and Contingencies # 1.

Minhaz Lakhani Senior Associate 4/20/2011 $87.72 2.7 $236.84 Audit Services - Internal Control Services Documented resolution of issues for Query # 23, 25 and 15 as per discussion with T. Blasor of PWC and provided the documentation to PWC.

Minhaz Lakhani Senior Associate 4/20/2011 $87.72 1.3 $114.04 Audit Services - Internal Control Services Reviewed and provided External reporting 1 & 4 supports to B. Edrimanasinghe and requested D. Deibert to provide additional supports.

Minhaz Lakhani Senior Associate 4/20/2011 $87.72 1.2 $105.26 Audit Services - Internal Control Services Compiled and provided query 15 testing and explanation of query 26 testing to PWC.

Allie Simpson Staff/Assistant 4/21/2011 $87.72 1.9 $166.67 Audit Services - Internal Control Services Conclude testing of unrecorded liabilitiesas of April'11

Anelia Mirochnikova Manager 4/21/2011 $87.72 2.8 $245.62 Audit Services - Internal Control Services Review of rollforward testing - TaxJamil Wazed Staff/Assistant 4/21/2011 $87.72 3.8 $333.34 Audit Services - Internal Control Services Conclude - Consolidation-Close Process-Control #9Jamil Wazed Staff/Assistant 4/21/2011 $87.72 0.4 $35.09 Audit Services - Internal Control Services Conclude - Journal Entry testing for UK General Control #2.

Johnny Sandhu Senior Manager 4/21/2011 $87.72 2.1 $184.21 Audit Services - Internal Control Services Conclude - Senior Manager's review of business process audit work - Accounts Payable

Minhaz Lakhani Senior Associate 4/21/2011 $87.72 0.9 $78.95 Audit Services - Internal Control Services Review of PO Process 3 -

Minhaz Lakhani Senior Associate 4/21/2011 $87.72 2.2 $192.98 Audit Services - Internal Control Services Researched missing supports for spreadsheet testing as requested by PWC.

Minhaz Lakhani Senior Associate 4/21/2011 $87.72 0.5 $43.86 Audit Services - Internal Control ServicesCommunicated with spreadsheet process owners and provided clarifications to PWC as per their request.

Minhaz Lakhani Senior Associate 4/21/2011 $87.72 3.2 $280.70 Audit Services - Internal Control ServicesConsolidated all phases of spreadsheet testing in one and providec the whole bunch to PWC on the hard drive.

Minhaz Lakhani Senior Associate 4/21/2011 $87.72 0.6 $52.63 Audit Services - Internal Control Services Provided copies of queries 16, 18-24, 28 to PWC.

Minhaz Lakhani Senior Associate 4/21/2011 $87.72 0.5 $43.86 Audit Services - Internal Control Services communicated with PWC for additional testing for G&A 53.

Anelia Mirochnikova Manager 4/22/2011 $87.72 1.6 $140.35 Audit Services - Internal Control Services Final Review of rollforward testing - External Reporting

Minhaz Lakhani Senior Associate 4/22/2011 $87.72 3.1 $271.93 Audit Services - Internal Control Services Researched workpaper supports to PWC for missing controls. (Query 21 & 22 to T. Blasor of PWC)

Anelia Mirochnikova Manager 4/25/2011 $87.72 4.3 $377.20 Audit Services - Internal Control Services Final Review of rollforward testing - External ReportingMinhaz Lakhani Senior Associate 4/25/2011 $87.72 2.4 $210.53 Audit Services - Internal Control Services Communicated and coordinated unrecorded liabilities testing for PWC Anelia Mirochnikova Manager 4/26/2011 $87.72 2.1 $184.21 Audit Services - Internal Control Services Final Review of rollforward testing - Journal Entries

Minhaz Lakhani Senior Associate 4/26/2011 $87.72 2.9 $254.39 Audit Services - Internal Control Services Review of UK Cash Management 1

Minhaz Lakhani Senior Associate 4/27/2011 $87.72 3.9 $342.11 Audit Services - Internal Control Services Review of Bankruptcy LSTC 1

Minhaz Lakhani Senior Associate 4/28/2011 $87.72 4.2 $368.42 Audit Services - Internal Control Services Review of Consolidation Close Process testing - Commitments & Contingencies

Minhaz Lakhani Senior Associate 4/29/2011 $87.72 4.8 $421.06 Audit Services - Internal Control Services 2nd follow up Review of rollforward testing - Journal Entries

Minhaz Lakhani Senior Associate 5/2/2011 $87.72 1.5 $131.58 Audit Services - Internal Control Services Reviewed the PBCs for UK General 2Minhaz Lakhani Senior Associate 5/2/2011 $87.72 1.6 $140.35 Audit Services - Internal Control Services Reviewed the PBCs for UK Cash management 2Minhaz Lakhani Senior Associate 5/2/2011 $87.72 0.4 $35.09 Audit Services - Internal Control Services Requested UK to provide additional PBCsAnelia Mirochnikova Manager 5/3/2011 $87.72 0.5 $43.86 Audit Services - Internal Control Services Status call with W. Johnson, M. Weher of PWCMinhaz Lakhani Senior Associate 5/3/2011 $87.72 0.5 $43.86 Audit Services - Internal Control Services Status call with W. Johnson, M. Weher of PWC

Minhaz Lakhani Senior Associate 5/3/2011 $87.72 3.2 $280.70 Audit Services - Internal Control Services Researched the impact of deficiency in US - Purchase and Payable - Cash Disbursements # 1

Minhaz Lakhani Senior Associate 5/3/2011 $87.72 1.0 $87.72 Audit Services - Internal Control Services Reviewed UK consolidation control 2Anelia Mirochnikova Manager 5/5/2011 $87.72 0.5 $43.86 Audit Services - Internal Control Services Review of outstanding testing items Minhaz Lakhani Senior Associate 5/5/2011 $87.72 1.0 $87.72 Audit Services - Internal Control Services Prepared outstanding PBC list as requested by BlockbusterMinhaz Lakhani Senior Associate 5/5/2011 $87.72 2.0 $175.44 Audit Services - Internal Control Services Communiated with M. Weher of PWC relating to NRP walkthrough workpapers

Minhaz Lakhani Senior Associate 5/5/2011 $87.72 0.4 $35.09 Audit Services - Internal Control Services Discussed the sufficiency of small Market control samples with M. Weher of PWC Minhaz Lakhani Senior Associate 5/6/2011 $87.72 3.6 $315.79 Audit Services - Internal Control Services Organized audit workpapers for archiving.Anelia Mirochnikova Manager 5/9/2011 $87.72 1.0 $87.72 Audit Services - Internal Control Services Call with Dish Internal AuditMinhaz Lakhani Senior Associate 5/9/2011 $87.72 1.6 $140.35 Audit Services - Internal Control Services Reviewed PBCs received from UKMinhaz Lakhani Senior Associate 5/9/2011 $87.72 1.0 $87.72 Audit Services - Internal Control Services Call with Dish Internal Audit

Page 19 of 22


Exhibit D

Alberto Bravo - Lemus Senior Associate 5/13/2011 $87.72 1.0 $87.72 Audit Services - Internal Control Services Reviewed the PBCS received for NRP control 8Alberto Bravo - Lemus Senior Associate 5/13/2011 $87.72 2.4 $210.53 Audit Services - Internal Control Services Tested NRP control 8 Minhaz Lakhani Senior Associate 5/16/2011 $87.72 0.8 $70.18 Audit Services - Internal Control Services Reviewed additional samples of UK bank reconciliations per PWC request

Minhaz Lakhani Senior Associate 5/16/2011 $87.72 1.1 $96.49 Audit Services - Internal Control Services Communicated with K. Tredmeyer to resolve the deficiency in US - Purchase and Payable - Cash Disbursements # 1 by communicating K. Tredemyer

Minhaz Lakhani Senior Associate 5/16/2011 $87.72 1.1 $96.49 Audit Services - Internal Control Services Reviewed NRP control 8. Anelia Mirochnikova Manager 5/17/2011 $87.72 1.4 $122.81 Audit Services - Internal Control Services Performed 2nd level reviewed NRP control 8. Minhaz Lakhani Senior Associate 5/17/2011 $87.72 1.8 $157.90 Audit Services - Internal Control Services Project wrap-up: organization of workapapers into GRCAnelia Mirochnikova Manager 5/20/2011 $87.72 3.2 $280.70 Audit Services - Internal Control Services Project wrap-up: Manager review of work papers in GRC

Minhaz Lakhani Senior Associate 5/23/2011 $87.72 2.1 $184.21 Audit Services - Internal Control Services Communicated with S. Mackovec to resolve US - Purchase and Payable - Cash Disbursements # 1 deficiency

James Walton Senior Manager 5/24/2011 $87.72 1.2 $105.26 Audit Services - Internal Control Services Project wrap-up: Senior Manager review of GRC - Johnny Sandhu Senior Manager 5/24/2011 $87.72 1.8 $157.90 Audit Services - Internal Control Services Project wrap-up: Senior Manager review of GRC - Lee Prillaman Partner 5/26/2011 $87.72 2.2 $192.98 Audit Services - Internal Control Services Project wrap-up: Partner review of GRC - Mark Envani Partner 5/26/2011 $87.72 1.8 $157.90 Audit Services - Internal Control Services Project wrap-up: Partner review of GRC - Minhaz Lakhani Senior Associate 5/31/2011 $87.72 3.2 $280.70 Audit Services - Internal Control Services Researched on NRP walkthrough support request from PWCLyndon Nixon Staff/Assistant 3/25/2011 $87.72 9.0 $789.48 Fee / Employment Applications Preparation of Fee Application Summary for February & March.Minhaz Lakhani Senior Associate 5/4/2011 $87.72 4.2 $368.42 Fee / Employment Applications Assisted in Fee Application Summary for April 2011.James Walton Senior Manager 5/24/2011 $87.72 0.8 $70.18 Fee / Employment Applications Assisted in Fee Application Summary for April 2011.Chris Streiferd Staff/Assistant 2/1/2011 $87.72 3.2 $280.70 Information Technology Testing and clearing review notes

Francette Bueno Manager 2/1/2011 $87.72 4.7 $412.28 Information Technology Reviewing Remediationa and Year-end workpapersJames Walton Senior Manager 2/1/2011 $87.72 4.6 $403.51 Information Technology Senior manager's review of IT audit workJonathan Young Senior Associate 2/1/2011 $87.72 1.6 $140.35 Information Technology Review of control remediation for CC4.CA1 involved reviewing documentation and

working with staff to resolve review commentsJonathan Young Senior Associate 2/1/2011 $87.72 2.3 $201.76 Information Technology Review of control remediation for IS1.CA4 involved reviewing documentation and

working with staff to resolve review commentsJonathan Young Senior Associate 2/1/2011 $87.72 4.1 $359.65 Information Technology Review of control remediation for IS2.CA3 involved reviewing documentation and

working with staff to resolve review commentsJonathan Young Senior Associate 2/1/2011 $87.72 0.7 $61.40 Information Technology Review of controlremediation for IS3.CA2 involved reviewing documentation and

working with staff to resolve review commentsJonathan Young Senior Associate 2/1/2011 $87.72 2.3 $201.76 Information Technology Review of control remediation for CIS14e involved reviewing documentation and

working with staff to resolve review commentsJonathan Young Senior Associate 2/1/2011 $87.72 1.4 $122.81 Information Technology Review of control remediation for CIS8 involved reviewing documentation and

working with staff to resolve review commentsJonathan Young Senior Associate 2/1/2011 $87.72 1.2 $105.26 Information Technology Review of control remediation for CIS14b involved reviewing documentation and

working with staff to resolve review commentsJonathan Young Senior Associate 2/1/2011 $87.72 2.1 $184.21 Information Technology Review of control remediation for CIS15 involved reviewing documentation and

working with staff to resolve review commentsNuzly Mazzoni Senior Associate 2/1/2011 $87.72 0.8 $70.18 Information Technology Meeting between PWC, BBI Management, and Internal Audit to discuss the open

items and issues identified.Nuzly Mazzoni Senior Associate 2/1/2011 $87.72 3.1 $271.93 Information Technology Gathered supporting evidence for control CIS11b

Nuzly Mazzoni Senior Associate 2/1/2011 $87.72 4.9 $429.83 Information Technology Performed testing for control CIS35

Nuzly Mazzoni Senior Associate 2/1/2011 $87.72 3.2 $280.70 Information Technology Cleared review notes for Control CIS11a

Nuzly Mazzoni Senior Associate 2/1/2011 $87.72 4.9 $429.83 Information Technology Continued testing for control CIS28

Francette Bueno Manager 2/2/2011 $87.72 7.2 $631.58 Information Technology Reviewing Remediationa and Year-end workpapersJames Walton Senior Manager 2/2/2011 $87.72 1.6 $140.35 Information Technology Senior manager's review of IT audit workNuzly Mazzoni Senior Associate 2/2/2011 $87.72 1.9 $166.67 Information Technology Cleared review notes for control CIS15Nuzly Mazzoni Senior Associate 2/2/2011 $87.72 3.1 $271.93 Information Technology Performed testing for control CIS11bNuzly Mazzoni Senior Associate 2/2/2011 $87.72 2.2 $192.98 Information Technology Cleared review notes for control CC3.CA1Chris Streiferd Staff/Assistant 2/3/2011 $87.72 1.8 $157.90 Information Technology CIS37b Testing

Francette Bueno Manager 2/3/2011 $87.72 5.9 $517.55 Information Technology Reviewing Remediationa and Year-end workpapersJames Walton Senior Manager 2/3/2011 $87.72 2.3 $201.76 Information Technology Senior manager's review of IT audit workJonathan Young Senior Associate 2/3/2011 $87.72 0.9 $78.95 Information Technology Review of CC4.CA1 to close review comments

Page 20 of 22


Exhibit D

Nuzly Mazzoni Senior Associate 2/3/2011 $87.72 0.9 $78.95 Information Technology Meeting with EY team to discuss status of IT Sox testing prior to weekly status meeting

Nuzly Mazzoni Senior Associate 2/3/2011 $87.72 1.6 $140.35 Information Technology Meeting with Phil Keith to discuss control CIS28Nuzly Mazzoni Senior Associate 2/3/2011 $87.72 1.4 $122.81 Information Technology Meeting with Phil Keith to discuss control CIS35Nuzly Mazzoni Senior Associate 2/3/2011 $87.72 3.8 $333.34 Information Technology Performed testing for control UK-IS12.1

Chris Streiferd Staff/Assistant 2/4/2011 $87.72 3.3 $289.48 Information Technology CIS37b, CIS6, CIS8 Follow-up

Chris Streiferd Staff/Assistant 2/4/2011 $87.72 4.2 $368.42 Information Technology UK6 Testing/Documentation

Francette Bueno Manager 2/4/2011 $87.72 5.9 $517.55 Information Technology Coordinated reviews for M. Envani and J. Walton.James Walton Senior Manager 2/4/2011 $87.72 1.9 $166.67 Information Technology Senior manager's review of IT audit workJonathan Young Senior Associate 2/4/2011 $87.72 1.2 $105.26 Information Technology Review of IS3.CA2 to close review commentsJonathan Young Senior Associate 2/4/2011 $87.72 0.8 $70.18 Information Technology Review of CC4.CA1 to close review commentsNuzly Mazzoni Senior Associate 2/4/2011 $87.72 3.2 $280.70 Information Technology Completed testing for CIS15 based on the meeting with Phil Keith.

Nuzly Mazzoni Senior Associate 2/4/2011 $87.72 1.8 $157.90 Information Technology Continued the testing for control UK-IS12.1

Nuzly Mazzoni Senior Associate 2/4/2011 $87.72 1.1 $96.49 Information Technology Meeting with EY team to discuss status of IT Sox testing prior to weekly status meeting

Chris Streiferd Staff/Assistant 2/7/2011 $87.72 5.1 $447.37 Information Technology Testing/Documentation of UK.CC6 and UK.CC7

Chris Streiferd Staff/Assistant 2/7/2011 $87.72 0.9 $78.95 Information Technology Clearing Review Notes

Chris Streiferd Staff/Assistant 2/7/2011 $87.72 0.9 $78.95 Information Technology Testing/Documentation of CIS35

Jonathan Young Senior Associate 2/7/2011 $87.72 2.2 $192.98 Information Technology Review of roll-forward control IS2.CA2Jonathan Young Senior Associate 2/7/2011 $87.72 1.8 $157.90 Information Technology Closing of detailed level review comments for CIS14d & CIS14cChris Streiferd Staff/Assistant 2/8/2011 $87.72 2.4 $210.53 Information Technology CIS6 Completeness Review and Workpaper Update

Chris Streiferd Staff/Assistant 2/8/2011 $87.72 2.9 $254.39 Information Technology Documenting CIS28, CIS35, CIS37b

Francette Bueno Manager 2/8/2011 $87.72 2.6 $228.07 Information Technology Reviewing Remediation for Year-end workpapersJonathan Young Senior Associate 2/8/2011 $87.72 3.3 $289.48 Information Technology Addressing senior manager review comments related to controls CIS6, CIS8,

IS3.CA2 and IS2.CA1'Jonathan Young Senior Associate 2/8/2011 $87.72 1.4 $122.81 Information Technology Review of control Peoplesoft3Chris Streiferd Staff/Assistant 2/9/2011 $87.72 3.4 $298.25 Information Technology Documenting/Testing of CIS28

Chris Streiferd Staff/Assistant 2/9/2011 $87.72 4.3 $377.20 Information Technology Documenting/Testing of CIS37b

Francette Bueno Manager 2/9/2011 $87.72 4.4 $385.97 Information Technology Reviewing Remediation, Annual, and Year-end workpapersChris Streiferd Staff/Assistant 2/10/2011 $87.72 2.9 $254.39 Information Technology Documenting UK.CC6

Chris Streiferd Staff/Assistant 2/10/2011 $87.72 3.2 $280.70 Information Technology Documenting CIS35

Francette Bueno Manager 2/10/2011 $87.72 3.2 $280.70 Information Technology Reviewing Remediation workpaper for Year-endChris Streiferd Staff/Assistant 2/11/2011 $87.72 3.6 $315.79 Information Technology CIS35 Completeness Review

Chris Streiferd Staff/Assistant 2/11/2011 $87.72 0.4 $35.09 Information Technology Documenting CIS35

Chris Streiferd Staff/Assistant 2/11/2011 $87.72 2.6 $228.07 Information Technology SAD Documentation

Francette Bueno Manager 2/11/2011 $87.72 4.2 $368.42 Information Technology Reviewing Remediation, Annual, and Year-end workpapersJonathan Young Senior Associate 2/14/2011 $87.72 4.1 $359.65 Information Technology Quality review for control CIS28Francette Bueno Manager 2/15/2011 $87.72 2.9 $254.39 Information Technology Reviewing Remediation, Annual, and Year-end workpapersJonathan Young Senior Associate 2/15/2011 $87.72 3.2 $280.70 Information Technology Review and discussion of control 36Francette Bueno Manager 2/16/2011 $87.72 5.3 $464.92 Information Technology Reviewing Remediation, Annual, and Year-end workpapersChris Streiferd Staff/Assistant 2/17/2011 $87.72 4.9 $429.83 Information Technology Review of CIS35 Final Baseline Results for Baseline Deficiency Aggregation Memo

Francette Bueno Manager 2/17/2011 $87.72 3.2 $280.70 Information Technology Closing Review Notes

Page 21 of 22


Exhibit D

Chris Streiferd Staff/Assistant 2/18/2011 $87.72 2.9 $254.39 Information Technology Review of CIS6 Final Baseline Results for Baseline Deficiency Aggregation Memo



Francette Bueno Manager 2/18/2011 $87.72 1.8 $157.90 Information Technology Reviewing Remediation, Annual, and Year-end workpapers. Organizing workpapers on the share drive for PriceWaterHouseCoopers.

Chris Streiferd Staff/Assistant 2/22/2011 $87.72 3.9 $342.11 Information Technology Documenting AT&T SAS70 control mappings

Jonathan Young Senior Associate 2/22/2011 $87.72 1.8 $157.90 Information Technology Review of IBM SAS70

Chris Streiferd Staff/Assistant 2/23/2011 $87.72 3.2 $280.70 Information Technology AT&T SAS70 Control Mappings

Jonathan Young Senior Associate 2/23/2011 $87.72 1.9 $166.67 Information Technology Review of AT&T SAS70

Chris Streiferd Staff/Assistant 2/25/2011 $87.72 2.0 $175.44 Information Technology Finalizing AT&T SAS70 Control Mappings

Jonathan Young Senior Associate 2/28/2011 $87.72 1.2 $105.26 Information Technology Review of IBM SAS70

Mark Envani Partner/Principal 2/28/2011 $87.72 3.4 $298.25 Information Technology Partner review of IT controls

Chris Streiferd Staff/Assistant 3/1/2011$87.72

2.9 $254.39 Information Technology Finalizing AT&T SAS70 Control Mappings

Chris Streiferd Staff/Assistant 3/1/2011$87.72

3.7 $324.56 Information Technology Conclude Finalizing Aggregation Memo

Francette Bueno Manager 3/1/2011 $87.72 6.2 $543.86 Information Technology Initiate Review for Remediation Year-end workpapersJonathan Young Senior Associate 3/1/2011

$87.72 5.8 $508.78 Information Technology Initiate - Review of AT&T SAS70

Francette Bueno Manager 3/2/2011 $87.72 9.1 $798.25 Information Technology Follow up - Reviewing Remediation, Annual, and Year-end workpapersFrancette Bueno Manager 3/3/2011 $87.72 8.9 $780.71 Information Technology Conclude - Reviewing Remediation, Annual, and Year-end workpapersJonathan Young Senior Associate 3/3/2011

$87.72 7.4 $649.13 Information Technology Follow up - Review of AT&T SAS70

Francette Bueno Manager 3/4/2011 $87.72 6.8 $596.50 Information Technology Summary of Audit Deficiencies ReviewJonathan Young Senior Associate 3/8/2011

$87.72 4.2 $368.42 Information Technology Review of IBM SAS70

Jonathan Young Senior Associate 3/8/2011$87.72

3.5 $307.02 Information Technology Conclude - Review of AT&T SAS70

James Walton Senior Manager 3/25/2011 $87.72 5.0 $438.60 Information Technology Senior Manager review of IT audit workMark Envani Partner/Principal 3/25/2011 $87.72 3.2 $280.70 Information Technology Initiate Rollforward review by Partner (Several Cycles)Mark Envani Partner/Principal 3/31/2011 $87.72 4.8 $421.06 Information Technology Conclude - Rollforward review by Partner (several cycles)Mark Envani Partner/Principal 4/4/2011 $87.72 0.4 $35.09 Information Technology Initiate - Rollforward review by PartnerMark Envani Partner/Principal 4/5/2011 $87.72 0.6 $52.63 Information Technology Follow up - Rollforward review by PartnerJames Walton Senior Manager 4/6/2011 $87.72 7.6 $666.67 Information Technology Initiate - Senior Manager review of IT audit workMark Envani Partner/Principal 4/6/2011 $87.72 0.3 $26.32 Information Technology Conclude - Rollforward review by PartnerJames Walton Senior Manager 4/7/2011 $87.72 8.4 $736.85 Information Technology Conclude - Senior Manager review of IT audit workMark Envani Partner/Principal 4/7/2011 $87.72 0.5 $43.86 Information Technology Review of billing statements for March audit work.

James Walton Senior Manager 4/11/2011 $87.72 2.2 $192.98 Information Technology Meeting with EY team and Bruce Lewis to discuss status of business process Sox testing prior to weekly status meeting.

Mark Envani Partner/Principal 4/11/2011 $87.72 2.7 $236.84 Information Technology Meeting with EY team and Bruce Lewis to discuss status of business process Sox testing prior to weekly status meeting.

James Walton Senior Manager 4/12/2011 $87.72 2.3 $201.76 Information Technology Initiate - Billing statements for March audit work. James Walton Senior Manager 4/13/2011 $87.72 1.9 $166.67 Information Technology Review - Billing statements for March audit work. James Walton Senior Manager 4/19/2011 $87.72 2.1 $184.21 Information Technology Follow up - Billing statements for March audit work. James Walton Senior Manager 4/20/2011 $87.72 1.6 $140.35 Information Technology Modified - Billing statements for March audit work. James Walton Senior Manager 4/21/2011 $87.72 2.4 $210.53 Information Technology Conclude - Billing statements for March audit work. Total 2,679.6 235,054.51

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19 CHIC_5482560.1

Exhibit E

Expense Summary by Ernst & Young LLP for the Period of February 1, 2011 through May 31, 2011

EXPENSES AMOUNTSGround Transportation $0.00TOTAL $0.00

Documents

UNITED STATES BANKRUPTCY COURT SOUTHERN ......Poonam Shah Senior Associate $87.72 20.5 $1,798.26 Rui Zhen Lai Manager $87.72 9.0 $789.48 Shakeya McDow Manager $87.72 95.5 $8,377.26