LIFO-PRO Reports forABC Sample Pharma CorporationFor the year ended November, 2015

Balances before & after Sec. 263A UNICAP Costs applied

IPIC PPI IndexesUsing November Appropriate Month

Prepared by LIFO-PRO, INC.

LIFO & LIFO Software Specialists 920 South 107th Avenue, Suite 301

Omaha, NE 68114 (402) 330-8573

(877) 848-6583 faxlifopro@lifopro.com

www.lifopro.com

August 1, 2016

LIFO-PRO Reports Table of Contents

Report 18- Shows summary information for each pool and in total for the current and previous year ends (separate reports for each of these years). This report shows the balances necessary to make the LIFO accounting entries. Balances shown include the inventory current year cost (FIFO or average cost), current and cumulative indexes, LIFO inventory, reserve and expense and Sec. 263A costs (if applicable) for each pool.

Report 18a- This is a more detailed version of Report 18 that shows all the steps necessary to calculate all years’ LIFO reserves and shows the details of decrement calculations where applicable. This report shows these calculations for all pools and in total for a given year. The bottom section of this report (except where retail LIFO is used) shows the breakdown of the LIFO expense or income components between the inflation index effect and the layer erosion effect.

Report 16- This is a one page per pool LIFO history carry-forward schedule for all years, which includes all data fields involved in the calculation of LIFO balances once the current year index and current year cost (FIFO or average cost) total by pool has been determined. This format shows the amount of the original increment or decrement and the amount of all layers remaining as of the latest year closed. The cumulative inflator indexes for years in which there are decrements is the weighted average index of the layers eroded and is equal to the Priced Increase (Decrease) or decrease in LIFO cost divided by the decrease at base prices. The detail of which years’ layers are eroded for decrements is shown in Reports 16a and 18a.

Report 16a- This is a one page per pool schedule showing the detail by layer of all decrements and the detail by layer of all layers remaining. This report is a proof of the Report 16 decrement calculations.

Report 17- This is a one page per pool LIFO history for all years which includes all data contained in Report 16 but also shows the remaining balance of all layers for all years.

Report 19- This report shows the breakdown of the LIFO expense or income components between the inflation index effect and the layer erosion effect. The latter is the pre-tax amount that is required by GAAP to be disclosed in the notes to the financial statements (if material) for financial reporting purposes.

Report 15- This report shows which years’ layers the most recent year end LIFO reserve is attributable and in what amounts along with the FIFO balance required to erode each layer.

Report 23s- This is a summary report by pool and in total showing the IPIC method pool indexes for the current year as well as the prior and current year cumulative indexes, FIFO and LIFO inventory balances, LIFO reserve, and LIFO expense.

Report 23- This shows the details of the pool index calculations using Harmonic Mean Weighting specified in the IRS Regulations.

Report 24- This report shows the current and prior year inflation indexes and calculation of current year inflation index for all PPI categories.

Report 25- This report shows the PPI categories assigned to inventory balances on the Excel inputschedule which have been discontinued or recoded (index series continues for this item but another commodity code number is assigned). Separate report sections are printed for: 1) Categories for which replacements were automatically made by the LIFO-PRO software for the current period index calculations and 2) Categories for which replacements will be made for future periods based on when the categorieswere discontinued. Automatic replacements are not made for discontinued categories for which there are more than one possible replacement PPI categories. There is a separate report section for these categories.

Report 26- The IPIC Pooling Method 5% Method Proof Report shows the IPIC pooling method 5% test proof using IRS Reg. Sec. 1.472-8(b)(4) rules for establishing pools. This shows which of the 15 PPI 2-digit are to be LIFO pools based on inclusion of 5% or more of total inventory.

Report 1- This shows the next year LIFO expense (income) amounts that would result from the range of year end inventory current year cost (FIFO or average cost) balances shown in the leftmost column and the range of inflation indexes shown on the sixth row.

ABC Sample Pharma Corp. Tax LIFO (IPIC PPI) 08-01-2016 20:11:05ACTUAL YEAR-END LIFO SUMMARY WITH UNICAP COSTS REPORT 18 11/30/2015 Data path:y:\LIFOPRO1\Demo060906\ABC Sample Pharma Corp\Tax\

11/30/2015 CUMLTV CUMLTV 11/30/2015 11/30/2014 11/30/2015 UNICAPPOOL POOL CURRENT DEFLATOR DEFLATOR INFLATOR LIFO LIFO LIFO LIFO COSTS NO. NAME YEAR COST INDEX INDEX INDEX INVENTORY RESERVE RESERVE EXPENSE APPLIED 1 Prescription Pharma (Rx) 40,435,639 1.041797 1.734257 E 1.734257 25,308,003 15,127,636 13,881,840 1,245,796 1,181,5432 Over-The-Counter Pharma (OTC) 17,493,690 1.025779 1.315261 E 1.315261 13,884,076 3,609,614 3,169,977 439,636 780,6503 All Other 4,151,668 1.069217 1.405450 E 1.405450 3,686,238 465,430 196,667 268,763 176,674

Totals excluding UNICAP costs 62,080,997 1.039007 42,878,317 19,202,680 17,248,485 1,954,195 2,138,867 Total UNICAP costs 2,138,867 2,138,867 2,242,849 103,982 Totals including UNICAP costs 45,017,184 17,063,813 15,005,636 2,058,177UNICAP costs ratio for this year: .037198511/30/2014 (last year) UNICAP costs applied 2,242,84911/30/2015 Increase(decrease) in UNICAP costs applied -103,98211/30/2015 LIFO expense(income) excluding UNICAP costs applied 1,954,19511/30/2015 LIFO reserve before UNICAP costs applied 19,202,68011/30/2015 LIFO inventory balance before UNICAP costs applied 42,878,317

ABC Sample Pharma Corp. Tax LIFO (IPIC PPI) 08-01-2016 20:11:05ACTUAL YEAR-END LIFO SUMMARY WITH UNICAP COSTS REPORT 18 11/30/2014 Data path:y:\LIFOPRO1\Demo060906\ABC Sample Pharma Corp\Tax\

11/30/2014 CUMLTV CUMLTV 11/30/2014 11/30/2013 11/30/2014 UNICAPPOOL POOL CURRENT DEFLATOR DEFLATOR INFLATOR LIFO LIFO LIFO LIFO COSTS NO. NAME YEAR COST INDEX INDEX INDEX INVENTORY RESERVE RESERVE EXPENSE APPLIED 1 Prescription Pharma (Rx) 40,435,639 1.191861 1.664678 E 1.664678 26,553,798 13,881,840 7,763,933 6,117,908 1,250,6722 Over-The-Counter Pharma (OTC) 17,493,690 1.027930 1.282207 1.282207 14,323,712 3,169,977 2,725,432 444,546 802,2803 All Other 4,151,668 1.075463 1.314467 1.314467 3,955,001 196,667 138,984 57,683 189,897

Totals excluding UNICAP costs 62,080,997 1.132758 44,832,512 17,248,485 10,628,349 6,620,136 2,242,849 Total UNICAP costs 2,242,849 2,242,849 2,257,810 14,961 Totals including UNICAP costs 47,075,361 15,005,636 8,370,539 6,635,097UNICAP costs ratio for this year: .049211/30/2013 (last year) UNICAP costs applied 2,257,81011/30/2014 Increase(decrease) in UNICAP costs applied -14,96111/30/2014 LIFO expense(income) excluding UNICAP costs applied 6,620,13611/30/2014 LIFO reserve before UNICAP costs applied 17,248,48511/30/2014 LIFO inventory balance before UNICAP costs applied 44,832,512

ABC Sample Pharma Corp. Tax LIFO (IPIC PPI) 08-01-2016 20:11:08CALCULATION OF LIFO RESERVE REPORT 18a 11/30/2015Data path:y:\LIFOPRO1\Demo060906\ABC Sample Pharma Corp\Tax\Pool number 1 2 3Pool name Row Formula/Source Prescription PharmOver-The-Counter All Other TOTALS/AVG.Current-year cost 7 Inventory total per Report 23s 40,435,639 17,493,690 4,151,668 62,080,997Current year deflator index 8 Pool index calculated per Report 23s 1.041797 1.025779 1.069217 1.039007Prior year cumulative deflator index 9 Layer history Report 16 1.664678 1.282207 1.314467Current year cumulative deflator index 10 Row 8 times Row 9 1.734257 1.315261 1.405450Current year inventory at base 11 Row 7 divided by Row 10 23,315,835 13,300,545 2,953,977 39,570,358Prior year inventory at base 12 Layer history Report 16 24,290,366 13,643,420 3,158,443 41,092,229Increase(decrease) at base 13 Row 11 minus Row 12 -974,531 -342,875 -204,466 -1,521,871Current year cumulative inflator index 14 Same as Row 10 for increment n/a n/a n/aIncrease(decrease) in LIFO cost 15 Row 34 -1,245,796 -439,636 -268,763 -1,954,195Prior year LIFO inventory before UNICAP 16 Layer history Report 16 26,553,798 14,323,712 3,955,001 44,832,512Current year LIFO inventory before UNICAP 17 Row 15 plus Row 16 25,308,003 13,884,076 3,686,238 42,878,317Current year LIFO reserve 18 Row 7 minus Row 17 15,127,636 3,609,614 465,430 19,202,680Prior year LIFO reserve 19 Layer history Report 16 13,881,840 3,169,977 196,667 17,248,485Current year LIFO expense(income) 20 Row 18 minus Row 19 1,245,796 439,636 268,763 1,954,195 21Current year UNICAP ratio 22 Client prepared schedule .037199 .037199 .037199Current year UNICAP layer(decrement) 23 Row 38 -69,129 -21,630 -13,223 -103,982Prior year UNICAP costs capitalized 24 Report 16 with UNICAP costs 1,250,672 802,280 189,897 2,242,849Current year UNICAP costs capitalized 25 Row 23 plus Row 24 1,181,543 780,650 176,674 2,138,867Current year LIFO inventory plus UNICAP 26 Row 17 plus Row 25 26,489,546 14,664,726 3,862,912 45,017,184Detail of decrements calculation:Decrease at base by year: 29

30 Report 16a -974,531 12 -342,875 14 -204,466 14Cumulative inflator indexes for decrements: 31

32 Report 16a 1.278354 12 1.282207 14 1.314467 14Decrease at LIFO cost by year: 33

34 Report 16a -1,245,796 12 -439,636 14 -268,763 14UNICAP rates for decrements: 35

36 Report 16a .055490 12 .049200 14 .049200 14Decrease in UNICAP costs: 37

38 Report 16a -69,129 12 -21,630 14 -13,223 14Proof of current year LIFO expense(income):Current year inflation(deflation) 40 Row 8 minus one as a percentage 4.18% 2.58% 6.92% 3.90%Prior year current-year cost 41 Layer history Report 16 40,435,639 17,493,690 4,151,668 62,080,997C/Y expense(income) due to inflation 42 Row 40 times Row 41 1,690,087 450,970 287,366 2,428,423C/Y cum. def. index minus avg. index of layers eroded 43 Row 10 - Row 32 (pools w/decr only) .455903 .033054 .090983Expense(income) due to layer erosions 44 Row 13 * Row 43 (pools w/decr only) -444,292 -11,333 -18,603 -474,228Total current year LIFO expense(income) 45 Row 42 plus Row 44(ties to Row 20) 1,245,795 439,637 268,763 1,954,195

ABC Sample Pharma Corp. Tax LIFO (IPIC PPI) 08-01-2016 20:11:10LIFO HISTORY WITH UNICAP COSTS REPORT 16 Pool: 1 Prescription Pharma (Rx) Data path:y:\LIFOPRO1\Demo060906\ABC Sample Pharma Corp\Tax\

CUR. YR. CUMLTV. INVENTORY INC(DEC) CUMLTV. LIFO UNICAP LIFO LIFO LIFO LAYER AT UNICAP LAYER CURRENT DEFLATOR DEFLATOR AT BASE AT BASE INFLATOR PRICED INVENTORY UNICAP COSTS INVENTORY RESERVE RESERVE LAYER COST BEFORE COSTS INCLUDING

PERIOD YEAR COST INDEX INDEX PRICES PRICES INDEX INC(DEC) BEFORE UNICAP RATE APPLIED PLUS UNICAP BEFORE UNICAP WITH UNICAP AT BASE UNICAP APPLIED UNICAP11/30/2008 40,236,945 1.000000 1.000000 40,236,945 40,236,945 1.000000 40,236,945 40,236,945 .041702 1,677,969 41,914,914 0 -1,677,969 16,158,868 16,158,868 673,860 16,832,72911/30/2009 26,732,375 1.056424 1.056424 25,304,588 -14,932,357 1.000000 -14,932,357 25,304,588 .041702 -622,712 26,359,845 1,427,786 372,529 0 0 0 011/30/2010 35,430,181 1.089661 1.151144 30,778,233 5,473,644 1.151144 6,300,954 31,605,542 .056879 358,392 33,019,191 3,824,639 2,410,990 0 0 0 011/30/2011 19,527,936 1.049822 1.208497 16,158,868 -14,619,365 1.056590 -15,446,674 16,158,868 .047893 -739,789 16,832,729 3,369,067 2,695,207 0 0 0 011/30/2012 40,254,942 1.057805 1.278354 31,489,677 15,330,809 1.278354 19,598,194 35,757,063 .055490 1,087,498 37,518,421 4,497,879 2,736,521 7,156,967 9,149,134 507,683 9,656,81711/30/2013 38,543,865 1.092581 1.396705 27,596,286 -3,893,391 1.278354 -4,977,130 30,779,932 .055490 -276,179 32,265,111 7,763,933 6,278,754 0 0 0 011/30/2014 40,435,639 1.191861 1.664678 24,290,366 -3,305,919 1.278354 -4,226,134 26,553,798 .055490 -234,507 27,804,470 13,881,840 12,631,169 0 0 0 011/30/2015 40,435,639 1.041797 1.734257 23,315,835 -974,531 1.278354 -1,245,796 25,308,003 .055490 -69,129 26,489,546 15,127,636 13,946,093 0 0 0 0

23,315,835 1.085443 25,308,003 .046687 1,181,543 23,315,835 25,308,003 1,181,543 26,489,546

ABC Sample Pharma Corp. Tax LIFO (IPIC PPI) 08-01-2016 20:11:10LIFO HISTORY WITH UNICAP COSTS REPORT 16 Pool: 2 Over-The-Counter Pharma (OTC) Data path:y:\LIFOPRO1\Demo060906\ABC Sample Pharma Corp\Tax\

CUR. YR. CUMLTV. INVENTORY INC(DEC) CUMLTV. LIFO UNICAP LIFO LIFO LIFO LAYER AT UNICAP LAYER CURRENT DEFLATOR DEFLATOR AT BASE AT BASE INFLATOR PRICED INVENTORY UNICAP COSTS INVENTORY RESERVE RESERVE LAYER COST BEFORE COSTS INCLUDING

PERIOD YEAR COST INDEX INDEX PRICES PRICES INDEX INC(DEC) BEFORE UNICAP RATE APPLIED PLUS UNICAP BEFORE UNICAP WITH UNICAP AT BASE UNICAP APPLIED UNICAP11/30/2008 5,443,603 1.000000 1.000000 5,443,603 5,443,603 1.000000 5,443,603 5,443,603 .041702 227,010 5,670,613 0 -227,010 5,443,603 5,443,603 227,010 5,670,61311/30/2009 23,891,277 1.058907 1.058907 22,562,205 17,118,602 1.058907 18,127,007 23,570,610 .067060 1,215,597 25,013,218 320,666 -1,121,941 7,316,405 7,747,393 519,540 8,266,93311/30/2010 16,879,596 1.081972 1.145708 14,732,898 -7,829,307 1.058907 -8,290,508 15,280,102 .067060 -555,961 16,166,748 1,599,494 712,848 0 0 0 011/30/2011 33,700,673 1.018192 1.166551 28,889,165 14,156,268 1.166551 16,514,003 31,794,105 .051500 850,471 33,531,222 1,906,568 169,451 0 0 0 011/30/2012 17,493,690 1.044479 1.218438 14,357,477 -14,531,689 1.163770 -16,911,538 14,882,566 .051866 -877,130 15,742,554 2,611,123 1,751,136 0 0 0 011/30/2013 15,916,427 1.023744 1.247368 12,760,008 -1,597,469 1.058907 -1,691,571 13,190,996 .067060 -113,437 13,937,546 2,725,432 1,978,881 0 0 0 011/30/2014 17,493,690 1.027930 1.282207 13,643,420 883,412 1.282207 1,132,717 14,323,712 .049200 55,730 15,125,992 3,169,977 2,367,697 540,537 693,080 34,100 727,18011/30/2015 17,493,690 1.025779 1.315261 13,300,545 -342,875 1.282207 -439,636 13,884,076 .049200 -21,630 14,664,726 3,609,614 2,828,964 0 0 0 0

13,300,545 1.043873 13,884,076 .056226 780,650 13,300,545 13,884,076 780,650 14,664,726

ABC Sample Pharma Corp. Tax LIFO (IPIC PPI) 08-01-2016 20:11:10LIFO HISTORY WITH UNICAP COSTS REPORT 16 Pool: 3 All Other Data path:y:\LIFOPRO1\Demo060906\ABC Sample Pharma Corp\Tax\

CUR. YR. CUMLTV. INVENTORY INC(DEC) CUMLTV. LIFO UNICAP LIFO LIFO LIFO LAYER AT UNICAP LAYER CURRENT DEFLATOR DEFLATOR AT BASE AT BASE INFLATOR PRICED INVENTORY UNICAP COSTS INVENTORY RESERVE RESERVE LAYER COST BEFORE COSTS INCLUDING

PERIOD YEAR COST INDEX INDEX PRICES PRICES INDEX INC(DEC) BEFORE UNICAP RATE APPLIED PLUS UNICAP BEFORE UNICAP WITH UNICAP AT BASE UNICAP APPLIED UNICAP11/30/2008 4,901,754 1.000000 1.000000 4,901,754 4,901,754 1.000000 4,901,754 4,901,754 .041702 204,414 5,106,168 0 -204,414 625,398 625,398 26,080 651,47911/30/2009 1,445,486 .932609 .932609 1,549,938 -3,351,816 1.000000 -3,351,816 1,549,938 .041702 -139,778 1,614,574 -104,452 -169,088 0 0 0 011/30/2010 2,501,813 1.096242 1.022365 2,447,083 897,146 1.022365 917,211 2,467,148 .056879 52,170 2,583,954 34,665 -82,141 0 0 0 011/30/2011 7,220,875 1.048093 1.071534 6,738,821 4,291,738 1.071534 4,598,742 7,065,890 .051500 236,835 7,419,531 154,984 -198,657 0 0 0 011/30/2012 4,140,321 1.078946 1.156127 3,581,199 -3,157,622 1.071534 -3,383,499 3,682,391 .051500 -174,250 3,861,782 457,930 278,539 0 0 0 011/30/2013 764,383 1.057179 1.222233 625,398 -2,955,800 1.034235 -3,056,993 625,398 .050151 -153,310 651,479 138,984 112,904 0 0 0 011/30/2014 4,151,668 1.075463 1.314467 3,158,443 2,533,045 1.314467 3,329,603 3,955,001 .049200 163,816 4,144,898 196,667 6,770 2,328,579 3,060,840 150,593 3,211,43311/30/2015 4,151,668 1.069217 1.405450 2,953,977 -204,466 1.314467 -268,763 3,686,238 .049200 -13,223 3,862,912 465,430 288,756 0 0 0 0

2,953,977 1.247890 3,686,238 .047928 176,674 2,953,977 3,686,238 176,674 3,862,912

ABC Sample Pharma Corp. Tax LIFO (IPIC PPI) 08-01-2016 20:11:10LIFO HISTORY WITH UNICAP COSTS REPORT 16 All Pools Combined Data path:y:\LIFOPRO1\Demo060906\ABC Sample Pharma Corp\Tax\

CUR. YR. CUMLTV. INVENTORY INC(DEC) CUMLTV. LIFO UNICAP LIFO LIFO LIFO LAYER AT UNICAP LAYER CURRENT DEFLATOR DEFLATOR AT BASE AT BASE INFLATOR PRICED INVENTORY UNICAP COSTS INVENTORY RESERVE RESERVE LAYER COST BEFORE COSTS INCLUDING

PERIOD YEAR COST INDEX INDEX PRICES PRICES INDEX INC(DEC) BEFORE UNICAP RATE APPLIED PLUS UNICAP BEFORE UNICAP WITH UNICAP AT BASE UNICAP APPLIED UNICAP11/30/2008 50,582,302 1.000000 50,582,302 50,582,302 1.000000 50,582,302 50,582,302 .041702 2,109,393 52,691,695 0 -2,109,393 22,227,870 22,227,870 926,951 23,154,82111/30/2009 52,069,137 1.053674 49,416,731 -1,165,571 .134840 -157,166 50,425,136 .067060 453,107 52,987,637 1,644,001 -918,500 7,316,405 7,747,393 519,540 8,266,93311/30/2010 54,811,590 1.087579 47,958,214 -1,458,517 .735229 -1,072,344 49,352,792 .135590 -145,400 51,769,893 5,458,798 3,041,697 0 0 0 011/30/2011 60,449,484 1.031750 51,786,855 3,828,641 1.479917 5,666,071 55,018,864 .061333 347,518 57,783,482 5,430,620 2,666,002 0 0 0 011/30/2012 61,888,953 1.055382 49,428,353 -2,358,502 .295460 -696,843 54,322,020 .055490 36,118 57,122,757 7,566,932 4,766,196 7,156,967 9,149,134 507,683 9,656,81711/30/2013 55,224,675 1.071323 40,981,693 -8,446,660 1.151425 -9,725,694 44,596,326 .055824 -542,927 46,854,136 10,628,349 8,370,539 0 0 0 011/30/2014 62,080,997 1.132758 41,092,229 110,537 2.136713 236,185 44,832,512 .049200 -14,961 47,075,361 17,248,485 15,005,636 2,869,116 3,753,920 184,693 3,938,61311/30/2015 62,080,997 1.039007 39,570,358 -1,521,871 1.284074 -1,954,195 42,878,317 .053210 -103,982 45,017,184 19,202,680 17,063,813 0 0 0 0

39,570,358 1.083597 42,878,317 .049882 2,138,867 39,570,358 42,878,317 2,138,867 45,017,184

ABC Sample Pharma Corp. Tax LIFO (IPIC PPI) 08-01-2016 20:11:12LIFO LAYER HISTORY PROOF WITH UNICAP COSTS REPORT 16a DECREMENT & LAYERS REMAINING AS OF 11/30/2015 CALCULATION DETAIL

Pool: 1 Prescription Pharma (Rx) Increase(Decrease)

LAYERS AT BASE: 11/30/2008 11/30/2010 11/30/2012 At Base11/30/2008 40,236,945 40,236,94511/30/2009 -14,932,357 -14,932,35711/30/2010 5,473,644 5,473,64411/30/2011 -9,145,720 -5,473,644 -14,619,36511/30/2012 15,330,809 15,330,80911/30/2013 -3,893,391 -3,893,39111/30/2014 -3,305,919 -3,305,91911/30/2015 -974,531 -974,531 Layer remaining 16,158,868 0 7,156,967 23,315,835

Inc(Dec)Cum. inflator index 1.000000 1.151144 1.278354 in LIFOLIFO LAYERS AT COST BEFORE UNICAP COSTS: Inventory11/30/2008 40,236,945 40,236,94511/30/2009 -14,932,357 -14,932,35711/30/2010 6,300,954 6,300,95411/30/2011 -9,145,720 -6,300,954 -15,446,67411/30/2012 19,598,194 19,598,19411/30/2013 -4,977,130 -4,977,13011/30/2014 -4,226,134 -4,226,13411/30/2015 -1,245,796 -1,245,796 Layer remaining 16,158,868 0 9,149,134 25,308,003

Inc(Dec)UNICAP ratio .041702 .056879 .055490 in UNICAPUNICAP COST LAYERS: Costs11/30/2008 1,677,969 1,677,96911/30/2009 -622,712 -622,71211/30/2010 358,392 358,39211/30/2011 -381,397 -358,392 -739,78911/30/2012 1,087,498 1,087,49811/30/2013 -276,179 -276,17911/30/2014 -234,507 -234,50711/30/2015 -69,129 -69,129 Layer remaining 673,860 0 507,683 1,181,543

Inc(Dec)in LIFO w/

LIFO LAYERS INCLUDING UNICAP COSTS: Ucc Costs11/30/2008 41,914,914 41,914,91411/30/2009 -15,555,069 -15,555,06911/30/2010 6,659,345 6,659,34511/30/2011 -9,527,117 -6,659,345 -16,186,46211/30/2012 20,685,692 20,685,69211/30/2013 -5,253,310 -5,253,31011/30/2014 -4,460,641 -4,460,64111/30/2015 -1,314,924 -1,314,924 Layer remaining 16,832,729 0 9,656,817 26,489,546

ABC Sample Pharma Corp. Tax LIFO (IPIC PPI) 08-01-2016 20:11:12LIFO LAYER HISTORY PROOF WITH UNICAP COSTS REPORT 16a DECREMENT & LAYERS REMAINING AS OF 11/30/2015 CALCULATION DETAIL

Pool: 2 Over-The-Counter Pharma (OTC) Increase(Decrease)

LAYERS AT BASE: 11/30/2008 11/30/2009 11/30/2011 11/30/2014 At Base11/30/2008 5,443,603 5,443,60311/30/2009 17,118,602 17,118,60211/30/2010 -7,829,307 -7,829,30711/30/2011 14,156,268 14,156,26811/30/2012 -375,421 -14,156,268 -14,531,68911/30/2013 -1,597,469 -1,597,46911/30/2014 883,412 883,41211/30/2015 -342,875 -342,875 Layer remaining 5,443,603 7,316,405 0 540,537 13,300,545

Inc(Dec)Cum. inflator index 1.000000 1.058907 1.166551 1.282207 in LIFOLIFO LAYERS AT COST BEFORE UNICAP COSTS: Inventory11/30/2008 5,443,603 5,443,60311/30/2009 18,127,007 18,127,00711/30/2010 -8,290,508 -8,290,50811/30/2011 16,514,003 16,514,00311/30/2012 -397,536 -16,514,003 -16,911,53811/30/2013 -1,691,571 -1,691,57111/30/2014 1,132,717 1,132,71711/30/2015 -439,636 -439,636 Layer remaining 5,443,603 7,747,393 0 693,080 13,884,076

Inc(Dec)UNICAP ratio .041702 .067060 .051500 .049200 in UNICAPUNICAP COST LAYERS: Costs11/30/2008 227,010 227,01011/30/2009 1,215,597 1,215,59711/30/2010 -555,961 -555,96111/30/2011 850,471 850,47111/30/2012 -26,659 -850,471 -877,13011/30/2013 -113,437 -113,43711/30/2014 55,730 55,73011/30/2015 -21,630 -21,630 Layer remaining 227,010 519,540 0 34,100 780,650

Inc(Dec)in LIFO w/

LIFO LAYERS INCLUDING UNICAP COSTS: Ucc Costs11/30/2008 5,670,613 5,670,61311/30/2009 19,342,604 19,342,60411/30/2010 -8,846,470 -8,846,47011/30/2011 17,364,474 17,364,47411/30/2012 -424,194 -17,364,474 -17,788,66811/30/2013 -1,805,008 -1,805,00811/30/2014 1,188,446 1,188,44611/30/2015 -461,266 -461,266 Layer remaining 5,670,613 8,266,933 0 727,180 14,664,726

ABC Sample Pharma Corp. Tax LIFO (IPIC PPI) 08-01-2016 20:11:12LIFO LAYER HISTORY PROOF WITH UNICAP COSTS REPORT 16a DECREMENT & LAYERS REMAINING AS OF 11/30/2015 CALCULATION DETAIL

Pool: 3 All Other Increase(Decrease)

LAYERS AT BASE: 11/30/2008 11/30/2010 11/30/2011 11/30/2014 At Base11/30/2008 4,901,754 4,901,75411/30/2009 -3,351,816 -3,351,81611/30/2010 897,146 897,14611/30/2011 4,291,738 4,291,73811/30/2012 -3,157,622 -3,157,62211/30/2013 -924,539 -897,146 -1,134,115 -2,955,80011/30/2014 2,533,045 2,533,04511/30/2015 -204,466 -204,466 Layer remaining 625,398 0 0 2,328,579 2,953,977

Inc(Dec)Cum. inflator index 1.000000 1.022365 1.071534 1.314467 in LIFOLIFO LAYERS AT COST BEFORE UNICAP COSTS: Inventory11/30/2008 4,901,754 4,901,75411/30/2009 -3,351,816 -3,351,81611/30/2010 917,211 917,21111/30/2011 4,598,742 4,598,74211/30/2012 -3,383,499 -3,383,49911/30/2013 -924,539 -917,211 -1,215,243 -3,056,99311/30/2014 3,329,603 3,329,60311/30/2015 -268,763 -268,763 Layer remaining 625,398 0 0 3,060,840 3,686,238

Inc(Dec)UNICAP ratio .041702 .056879 .051500 .049200 in UNICAPUNICAP COST LAYERS: Costs11/30/2008 204,414 204,41411/30/2009 -139,778 -139,77811/30/2010 52,170 52,17011/30/2011 236,835 236,83511/30/2012 -174,250 -174,25011/30/2013 -38,555 -52,170 -62,585 -153,31011/30/2014 163,816 163,81611/30/2015 -13,223 -13,223 Layer remaining 26,080 0 0 150,593 176,674

Inc(Dec)in LIFO w/

LIFO LAYERS INCLUDING UNICAP COSTS: Ucc Costs11/30/2008 5,106,168 5,106,16811/30/2009 -3,491,594 -3,491,59411/30/2010 969,381 969,38111/30/2011 4,835,577 4,835,57711/30/2012 -3,557,749 -3,557,74911/30/2013 -963,095 -969,381 -1,277,828 -3,210,30311/30/2014 3,493,419 3,493,41911/30/2015 -281,986 -281,986 Layer remaining 651,479 0 0 3,211,433 3,862,912

ABC Sample Pharma Corp. Tax LIFO (IPIC PPI) 08-01-2016 20:11:14LIFO HISTORY WITH UNICAP COSTS REPORT 17

Pool: 1 Prescription Pharma (Rx)11/30/2008 11/30/2009 11/30/2010 11/30/2011 11/30/2012 11/30/2013 11/30/2014 11/30/2015

Current-year cost 40,236,945 26,732,375 35,430,181 19,527,936 40,254,942 38,543,865 40,435,639 40,435,639Current yr. index 1.000000 1.056424 1.089661 1.049822 1.057805 1.092581 1.191861 1.041797Cumulative index 1.000000 1.056424 1.151144 1.208497 1.278354 1.396705 1.664678 1.734257Inventory at base 40,236,945 25,304,588 30,778,233 16,158,868 31,489,677 27,596,286 24,290,366 23,315,835Change at base 40,236,945 -14,932,357 5,473,644 -14,619,365 15,330,809 -3,893,391 -3,305,919 -974,531Cum. inflator index 1.000000 1.056424 1.151144 1.208496 1.278354 1.396705 1.664678 1.734257Change at LIFO cost 40,236,945 -14,932,357 6,300,954 -15,446,674 19,598,194 -4,977,130 -4,226,134 -1,245,796UNICAP costs ratio .041702 .067060 .056879 .051500 .055490 .049200 .049200 .037199LAYERS AT BASE:11/30/2008 40,236,945 25,304,588 25,304,588 16,158,868 16,158,868 16,158,868 16,158,868 16,158,86811/30/2009 0 0 0 0 0 0 011/30/2010 5,473,644 0 0 0 0 011/30/2011 0 0 0 0 011/30/2012 15,330,809 11,437,418 8,131,498 7,156,96711/30/2013 0 0 011/30/2014 0 011/30/2015 0 Totals 40,236,945 25,304,588 30,778,233 16,158,868 31,489,677 27,596,286 24,290,366 23,315,835LIFO LAYERS AT COST BEFORE UNICAP COSTS:11/30/2008 40,236,945 25,304,588 25,304,588 16,158,868 16,158,868 16,158,868 16,158,868 16,158,86811/30/2009 0 0 0 0 0 0 011/30/2010 6,300,954 0 0 0 0 011/30/2011 0 0 0 0 011/30/2012 19,598,194 14,621,064 10,394,930 9,149,13411/30/2013 0 0 011/30/2014 0 011/30/2015 0 Totals 40,236,945 25,304,588 31,605,542 16,158,868 35,757,063 30,779,932 26,553,798 25,308,003UNICAP COST LAYERS:11/30/2008 1,677,969 1,055,257 1,055,257 673,860 673,860 673,860 673,860 673,86011/30/2009 0 0 0 0 0 0 011/30/2010 358,392 0 0 0 0 011/30/2011 0 0 0 0 011/30/2012 1,087,498 811,318 576,812 507,68311/30/2013 0 0 011/30/2014 0 011/30/2015 0 Totals 1,677,969 1,055,257 1,413,649 673,860 1,761,358 1,485,179 1,250,672 1,181,543LIFO LAYERS INCLUDING UNICAP COSTS:11/30/2008 41,914,914 26,359,845 26,359,845 16,832,729 16,832,729 16,832,729 16,832,729 16,832,72911/30/2009 0 0 0 0 0 0 011/30/2010 6,659,345 0 0 0 0 011/30/2011 0 0 0 0 011/30/2012 20,685,692 15,432,382 10,971,741 9,656,81711/30/2013 0 0 011/30/2014 0 011/30/2015 0 Totals 41,914,914 26,359,845 33,019,191 16,832,729 37,518,421 32,265,111 27,804,470 26,489,546LIFO RESERVE BEFORE UNICAP 0 1,427,786 3,824,639 3,369,067 4,497,879 7,763,933 13,881,840 15,127,636LIFO RESERVE WITH UNICAP -1,677,969 372,529 2,410,990 2,695,207 2,736,521 6,278,754 12,631,169 13,946,093

ABC Sample Pharma Corp. Tax LIFO (IPIC PPI) 08-01-2016 20:11:14LIFO HISTORY WITH UNICAP COSTS REPORT 17

Pool: 2 Over-The-Counter Pharma (OTC)11/30/2008 11/30/2009 11/30/2010 11/30/2011 11/30/2012 11/30/2013 11/30/2014 11/30/2015

Current-year cost 5,443,603 23,891,277 16,879,596 33,700,673 17,493,690 15,916,427 17,493,690 17,493,690Current yr. index 1.000000 1.058907 1.081972 1.018192 1.044479 1.023744 1.027930 1.025779Cumulative index 1.000000 1.058907 1.145708 1.166551 1.218438 1.247368 1.282207 1.315261Inventory at base 5,443,603 22,562,205 14,732,898 28,889,165 14,357,477 12,760,008 13,643,420 13,300,545Change at base 5,443,603 17,118,602 -7,829,307 14,156,268 -14,531,689 -1,597,469 883,412 -342,875Cum. inflator index 1.000000 1.058907 1.145708 1.166551 1.218438 1.247368 1.282207 1.315261Change at LIFO cost 5,443,603 18,127,007 -8,290,508 16,514,003 -16,911,538 -1,691,571 1,132,717 -439,636UNICAP costs ratio .041702 .067060 .056879 .051500 .055490 .049200 .049200 .037199LAYERS AT BASE:11/30/2008 5,443,603 5,443,603 5,443,603 5,443,603 5,443,603 5,443,603 5,443,603 5,443,60311/30/2009 17,118,602 9,289,295 9,289,295 8,913,874 7,316,405 7,316,405 7,316,40511/30/2010 0 0 0 0 0 011/30/2011 14,156,268 0 0 0 011/30/2012 0 0 0 011/30/2013 0 0 011/30/2014 883,412 540,53711/30/2015 0 Totals 5,443,603 22,562,205 14,732,898 28,889,165 14,357,477 12,760,008 13,643,420 13,300,545LIFO LAYERS AT COST BEFORE UNICAP COSTS:11/30/2008 5,443,603 5,443,603 5,443,603 5,443,603 5,443,603 5,443,603 5,443,603 5,443,60311/30/2009 18,127,007 9,836,499 9,836,499 9,438,963 7,747,393 7,747,393 7,747,39311/30/2010 0 0 0 0 0 011/30/2011 16,514,003 0 0 0 011/30/2012 0 0 0 011/30/2013 0 0 011/30/2014 1,132,717 693,08011/30/2015 0 Totals 5,443,603 23,570,610 15,280,102 31,794,105 14,882,566 13,190,996 14,323,712 13,884,076UNICAP COST LAYERS:11/30/2008 227,010 227,010 227,010 227,010 227,010 227,010 227,010 227,01011/30/2009 1,215,597 659,636 659,636 632,977 519,540 519,540 519,54011/30/2010 0 0 0 0 0 011/30/2011 850,471 0 0 0 011/30/2012 0 0 0 011/30/2013 0 0 011/30/2014 55,730 34,10011/30/2015 0 Totals 227,010 1,442,607 886,646 1,737,117 859,987 746,550 802,280 780,650LIFO LAYERS INCLUDING UNICAP COSTS:11/30/2008 5,670,613 5,670,613 5,670,613 5,670,613 5,670,613 5,670,613 5,670,613 5,670,61311/30/2009 19,342,604 10,496,135 10,496,135 10,071,940 8,266,933 8,266,933 8,266,93311/30/2010 0 0 0 0 0 011/30/2011 17,364,474 0 0 0 011/30/2012 0 0 0 011/30/2013 0 0 011/30/2014 1,188,446 727,18011/30/2015 0 Totals 5,670,613 25,013,218 16,166,748 33,531,222 15,742,554 13,937,546 15,125,992 14,664,726LIFO RESERVE BEFORE UNICAP 0 320,666 1,599,494 1,906,568 2,611,123 2,725,432 3,169,977 3,609,614LIFO RESERVE WITH UNICAP -227,010 -1,121,941 712,848 169,451 1,751,136 1,978,881 2,367,697 2,828,964

ABC Sample Pharma Corp. Tax LIFO (IPIC PPI) 08-01-2016 20:11:14LIFO HISTORY WITH UNICAP COSTS REPORT 17

Pool: 3 All Other11/30/2008 11/30/2009 11/30/2010 11/30/2011 11/30/2012 11/30/2013 11/30/2014 11/30/2015

Current-year cost 4,901,754 1,445,486 2,501,813 7,220,875 4,140,321 764,383 4,151,668 4,151,668Current yr. index 1.000000 .932609 1.096242 1.048093 1.078946 1.057179 1.075463 1.069217Cumulative index 1.000000 .932609 1.022365 1.071534 1.156127 1.222233 1.314467 1.405450Inventory at base 4,901,754 1,549,938 2,447,083 6,738,821 3,581,199 625,398 3,158,443 2,953,977Change at base 4,901,754 -3,351,816 897,146 4,291,738 -3,157,622 -2,955,800 2,533,045 -204,466Cum. inflator index 1.000000 .932609 1.022365 1.071534 1.156127 1.222233 1.314467 1.405450Change at LIFO cost 4,901,754 -3,351,816 917,211 4,598,742 -3,383,499 -3,056,993 3,329,603 -268,763UNICAP costs ratio .041702 .067060 .056879 .051500 .055490 .049200 .049200 .037199LAYERS AT BASE:11/30/2008 4,901,754 1,549,938 1,549,938 1,549,938 1,549,938 625,398 625,398 625,39811/30/2009 0 0 0 0 0 0 011/30/2010 897,146 897,146 897,146 0 0 011/30/2011 4,291,738 1,134,115 0 0 011/30/2012 0 0 0 011/30/2013 0 0 011/30/2014 2,533,045 2,328,57911/30/2015 0 Totals 4,901,754 1,549,938 2,447,083 6,738,821 3,581,199 625,398 3,158,443 2,953,977LIFO LAYERS AT COST BEFORE UNICAP COSTS:11/30/2008 4,901,754 1,549,938 1,549,938 1,549,938 1,549,938 625,398 625,398 625,39811/30/2009 0 0 0 0 0 0 011/30/2010 917,211 917,211 917,211 0 0 011/30/2011 4,598,742 1,215,243 0 0 011/30/2012 0 0 0 011/30/2013 0 0 011/30/2014 3,329,603 3,060,84011/30/2015 0 Totals 4,901,754 1,549,938 2,467,148 7,065,890 3,682,391 625,398 3,955,001 3,686,238UNICAP COST LAYERS:11/30/2008 204,414 64,636 64,636 64,636 64,636 26,080 26,080 26,08011/30/2009 0 0 0 0 0 0 011/30/2010 52,170 52,170 52,170 0 0 011/30/2011 236,835 62,585 0 0 011/30/2012 0 0 0 011/30/2013 0 0 011/30/2014 163,816 150,59311/30/2015 0 Totals 204,414 64,636 116,806 353,641 179,391 26,080 189,897 176,674LIFO LAYERS INCLUDING UNICAP COSTS:11/30/2008 5,106,168 1,614,574 1,614,574 1,614,574 1,614,574 651,479 651,479 651,47911/30/2009 0 0 0 0 0 0 011/30/2010 969,381 969,381 969,381 0 0 011/30/2011 4,835,577 1,277,828 0 0 011/30/2012 0 0 0 011/30/2013 0 0 011/30/2014 3,493,419 3,211,43311/30/2015 0 Totals 5,106,168 1,614,574 2,583,954 7,419,531 3,861,782 651,479 4,144,898 3,862,912LIFO RESERVE BEFORE UNICAP 0 -104,452 34,665 154,984 457,930 138,984 196,667 465,430LIFO RESERVE WITH UNICAP -204,414 -169,088 -82,141 -198,657 278,539 112,904 6,770 288,756

ABC Sample Pharma Corp. Tax LIFO (IPIC PPI) 08-01-2016 20:11:14LIFO HISTORY WITH UNICAP COSTS REPORT 17 All Pools Combined

11/30/2008 11/30/2009 11/30/2010 11/30/2011 11/30/2012 11/30/2013 11/30/2014 11/30/2015Current-year cost 50,582,302 52,069,137 54,811,590 60,449,484 61,888,953 55,224,675 62,080,997 62,080,997Current yr. index 1.053674 1.087579 1.031750 1.055382 1.071323 1.132758 1.039007Cumulative indexInventory at base 50,582,302 49,416,731 47,958,214 51,786,855 49,428,353 40,981,693 41,092,229 39,570,358Change at base 50,582,302 -1,165,571 -1,458,517 3,828,641 -2,358,502 -8,446,660 110,537 -1,521,871Cum. inflator indexChange at LIFO cost 50,582,302 -157,166 -1,072,344 5,666,071 -696,843 -9,725,694 236,185 -1,954,195UNICAP costs ratio .041702 .067060 .056879 .051500 .055490 .049200 .049200 .037199LAYERS AT BASE: 4,901,754 1,549,938 1,549,938 1,549,938 1,549,938 625,398 625,398 625,39811/30/2008 50,582,302 32,298,129 32,298,129 23,152,409 23,152,409 22,227,870 22,227,870 22,227,87011/30/2009 17,118,602 9,289,295 9,289,295 8,913,874 7,316,405 7,316,405 7,316,40511/30/2010 6,370,790 897,146 897,146 0 0 011/30/2011 18,448,006 1,134,115 0 0 011/30/2012 15,330,809 11,437,418 8,131,498 7,156,96711/30/2013 0 0 011/30/2014 3,416,456 2,869,11611/30/2015 4,901,754 1,549,938 2,447,083 6,738,821 3,581,199 625,398 3,158,443 0 Totals 50,582,302 49,416,731 47,958,214 51,786,855 49,428,353 40,981,693 41,092,229 39,570,358LIFO LAYERS AT COST BEFORE UNICAP COSTS:11/30/2008 50,582,302 32,298,129 32,298,129 23,152,409 23,152,409 22,227,870 22,227,870 22,227,87011/30/2009 18,127,007 9,836,499 9,836,499 9,438,963 7,747,393 7,747,393 7,747,39311/30/2010 7,218,164 917,211 917,211 0 0 011/30/2011 21,112,745 1,215,243 0 0 011/30/2012 19,598,194 14,621,064 10,394,930 9,149,13411/30/2013 0 0 011/30/2014 4,462,319 3,753,92011/30/2015 0 Totals 50,582,302 50,425,136 49,352,792 55,018,864 54,322,020 44,596,326 44,832,512 42,878,317UNICAP COST LAYERS:11/30/2008 2,109,393 1,346,903 1,346,903 965,506 965,506 926,951 926,951 926,95111/30/2009 1,215,597 659,636 659,636 632,977 519,540 519,540 519,54011/30/2010 410,562 52,170 52,170 0 0 011/30/2011 1,087,306 62,585 0 0 011/30/2012 1,087,498 811,318 576,812 507,68311/30/2013 0 0 011/30/2014 219,546 184,69311/30/2015 0 Totals 2,109,393 2,562,500 2,417,101 2,764,618 2,800,736 2,257,810 2,242,849 2,138,867LIFO LAYERS INCLUDING UNICAP COSTS:11/30/2008 52,691,695 33,645,032 33,645,032 24,117,916 24,117,916 23,154,821 23,154,821 23,154,82111/30/2009 19,342,604 10,496,135 10,496,135 10,071,940 8,266,933 8,266,933 8,266,93311/30/2010 7,628,726 969,381 969,381 0 0 011/30/2011 22,200,051 1,277,828 0 0 011/30/2012 20,685,692 15,432,382 10,971,741 9,656,81711/30/2013 0 0 011/30/2014 4,681,866 3,938,61311/30/2015 0 Totals 52,691,695 52,987,637 51,769,893 57,783,482 57,122,757 46,854,136 47,075,361 45,017,184LIFO RESERVE BEFORE UNICAP 0 1,644,001 5,458,798 5,430,620 7,566,932 10,628,349 17,248,485 19,202,680LIFO RESERVE WITH UNICAP -2,109,393 -918,500 3,041,697 2,666,002 4,766,196 8,370,539 15,005,636 17,063,813

ABC Sample Pharma Corp. Tax LIFO (IPIC PPI) 08-01-2016 19:27:53BREAKDOWN OF LIFO EXPENSE COMPONENTS REPORT 19 ALL POOLS

LAYERINFLATION EROSIONS TOTAL LIFO

YEAR EFFECT EFFECT EXPENSE 11/30/2008 0 0 011/30/2009 2,260,662 -616,661 1,644,00111/30/2010 4,494,387 -679,590 3,814,79711/30/2011 2,192,600 -2,220,777 -28,17711/30/2012 3,197,843 -1,061,531 2,136,31211/30/2013 4,378,949 -1,317,533 3,061,41611/30/2014 7,897,294 -1,277,157 6,620,13611/30/2015 2,428,423 -474,228 1,954,195

TOTAL 26,850,158 -7,647,478 19,202,680

08-01-2016 19:28:05ABC Sample Pharma Corp. Tax LIFO (IPIC PPI) LIFO Reserve by Layer Schedule REPORT 15Pool: 1 Prescription Pharma (Rx) Data path:y:\LIFOPRO1\Demo060906\ABC Sample Pharma Corp\Tax\ LIFO FIFO BALANCE

CUR. YR. CUMLTV. INVENTORY INC(DEC) CUMLTV. RESERVE REQUIRED TO FIFO DEFLATOR DEFLATOR AT BASE AT BASE INFLATOR PRICED LIFO LIFO LIFO LAYER LAYER AT FIFO INFLATION ATTRIBUTABLE ERODE

PERIOD INVENTORY INDEX INDEX PRICES PRICES INDEX INC(DEC) INVENTORY RESERVE EXPENSE AT BASE COST LAYER DIFFERENCE TO THIS LAYER THIS LAYER11/30/2008 40,236,945 1.000000 1.000000 40,236,945 40,236,945 1.000000 40,236,945 40,236,945 0 0 16,158,868 16,158,868 28,023,622 .734257 11,864,754 28,023,62211/30/2009 26,732,375 1.056424 1.056424 25,304,588 -14,932,357 1.000000 -14,932,357 25,304,588 1,427,786 1,427,786 0 0 011/30/2010 35,430,181 1.089661 1.151144 30,778,233 5,473,644 1.151144 6,300,954 31,605,542 3,824,639 2,396,853 0 0 011/30/2011 19,527,936 1.049822 1.208497 16,158,868 -14,619,365 1.056590 -15,446,674 16,158,868 3,369,067 -455,572 0 0 011/30/2012 40,254,942 1.057805 1.278354 31,489,677 15,330,809 1.278354 19,598,194 35,757,063 4,497,879 1,128,812 7,156,967 9,149,134 12,412,016 .455903 3,262,882 40,435,63911/30/2013 38,543,865 1.092581 1.396705 27,596,286 -3,893,391 1.278354 -4,977,130 30,779,932 7,763,933 3,266,054 0 0 011/30/2014 40,435,639 1.191861 1.664678 24,290,366 -3,305,919 1.278354 -4,226,134 26,553,798 13,881,840 6,117,908 0 0 011/30/2015 40,435,639 1.041797 1.734257 23,315,835 -974,531 1.278354 -1,245,796 25,308,003 15,127,636 1,245,796 0 0 0

23,315,835 1.085443 25,308,003 15,127,636 23,315,835 25,308,003 40,435,639 15,127,636

ABC Sample Pharma Corp. Tax LIFO (IPIC PPI) 08-01-2016 19:28:05LIFO Reserve by Layer Schedule REPORT 15Pool: 2 Over-The-Counter Pharma (OTC) Data path:y:\LIFOPRO1\Demo060906\ABC Sample Pharma Corp\Tax\ LIFO FIFO BALANCE

CUR. YR. CUMLTV. INVENTORY INC(DEC) CUMLTV. RESERVE REQUIRED TO FIFO DEFLATOR DEFLATOR AT BASE AT BASE INFLATOR PRICED LIFO LIFO LIFO LAYER LAYER AT FIFO INFLATION ATTRIBUTABLE ERODE

PERIOD INVENTORY INDEX INDEX PRICES PRICES INDEX INC(DEC) INVENTORY RESERVE EXPENSE AT BASE COST LAYER DIFFERENCE TO THIS LAYER THIS LAYER11/30/2008 5,443,603 1.000000 1.000000 5,443,603 5,443,603 1.000000 5,443,603 5,443,603 0 0 5,443,603 5,443,603 7,159,759 .315261 1,716,156 7,159,75911/30/2009 23,891,277 1.058907 1.058907 22,562,205 17,118,602 1.058907 18,127,007 23,570,610 320,666 320,666 7,316,405 7,747,393 9,622,983 .256354 1,875,590 16,782,74211/30/2010 16,879,596 1.081972 1.145708 14,732,898 -7,829,307 1.058907 -8,290,508 15,280,102 1,599,494 1,278,827 0 0 011/30/2011 33,700,673 1.018192 1.166551 28,889,165 14,156,268 1.166551 16,514,003 31,794,105 1,906,568 307,075 0 0 011/30/2012 17,493,690 1.044479 1.218438 14,357,477 -14,531,689 1.163770 -16,911,538 14,882,566 2,611,123 704,555 0 0 011/30/2013 15,916,427 1.023744 1.247368 12,760,008 -1,597,469 1.058907 -1,691,571 13,190,996 2,725,432 114,308 0 0 011/30/2014 17,493,690 1.027930 1.282207 13,643,420 883,412 1.282207 1,132,717 14,323,712 3,169,977 444,546 540,537 693,080 710,947 .033054 17,867 17,493,69011/30/2015 17,493,690 1.025779 1.315261 13,300,545 -342,875 1.282207 -439,636 13,884,076 3,609,614 439,636 0 0 0

13,300,545 1.043873 13,884,076 3,609,614 13,300,545 13,884,076 17,493,690 3,609,614

ABC Sample Pharma Corp. Tax LIFO (IPIC PPI) 08-01-2016 19:28:05LIFO Reserve by Layer Schedule REPORT 15Pool: 3 Data path:y:\LIFOPRO1\Demo060906\ABC Sample Pharma Corp\Tax\ LIFO FIFO BALANCE

CUR. YR. CUMLTV. INVENTORY INC(DEC) CUMLTV. RESERVE REQUIRED TO FIFO DEFLATOR DEFLATOR AT BASE AT BASE INFLATOR PRICED LIFO LIFO LIFO LAYER LAYER AT FIFO INFLATION ATTRIBUTABLE ERODE

PERIOD INVENTORY INDEX INDEX PRICES PRICES INDEX INC(DEC) INVENTORY RESERVE EXPENSE AT BASE COST LAYER DIFFERENCE TO THIS LAYER THIS LAYER11/30/2008 4,901,754 1.000000 1.000000 4,901,754 4,901,754 1.000000 4,901,754 4,901,754 0 0 625,398 625,398 878,966 .405450 253,568 878,96611/30/2009 1,445,486 .932609 .932609 1,549,938 -3,351,816 1.000000 -3,351,816 1,549,938 -104,452 -104,452 0 0 011/30/2010 2,501,813 1.096242 1.022365 2,447,083 897,146 1.022365 917,211 2,467,148 34,665 139,117 0 0 011/30/2011 7,220,875 1.048093 1.071534 6,738,821 4,291,738 1.071534 4,598,742 7,065,890 154,984 120,320 0 0 011/30/2012 4,140,321 1.078946 1.156127 3,581,199 -3,157,622 1.071534 -3,383,499 3,682,391 457,930 302,945 0 0 011/30/2013 764,383 1.057179 1.222233 625,398 -2,955,800 1.034235 -3,056,993 625,398 138,984 -318,945 0 0 011/30/2014 4,151,668 1.075463 1.314467 3,158,443 2,533,045 1.314467 3,329,603 3,955,001 196,667 57,683 2,328,579 3,060,840 3,272,702 .090983 211,862 4,151,66811/30/2015 4,151,668 1.069217 1.405450 2,953,977 -204,466 1.314467 -268,763 3,686,238 465,430 268,763 0 0 0

2,953,977 1.247890 3,686,238 465,430 2,953,977 3,686,238 4,151,668 465,430

Report 23S

ABC Sample Pharma Corp. Tax LIFO (IPIC PPI) 07-27-2016 14:31:22SUMMARY OF IPIC LIFO INDEX CALCULATIONS BY POOL SUMMARY REPORT 23SFOR PERIOD ENDED Nov, 2015

Cumulative Cumulative CurrentPOOL POOL CURRENT Index Index Year Index LIFO LIFO LIFONO. NAME YEAR COST 11/30/2014 11/30/2015 11/30/2015 EXPENSE INVENTORY RESERVE

1 Prescription Pharma (Rx) 40,435,639 1.664678 1.734257 1.041797 1,245,796 25,308,003 15,127,6362 Over-The-Counter Pharma (OTC) 17,493,690 1.282207 1.315261 1.025779 439,636 13,884,076 3,609,6143 All Other 4,151,668 1.314467 1.405450 1.069217 268,763 3,686,238 465,430

Total/Averages 62,080,997 1.039007 1,954,195 42,878,317 19,202,680

Inflation rates are Nov 2015 PPI Prelim indexes divided by Nov 2014 Prelim indexes as shown on Report 24IPIC data file used for calculations:Y:\LIFOPRO1\DEMO060906\ABC SAMPLE PHARMA CORP\ABC_Pharma_Data_Input_Sheet_Cost.xls-2015There were missing indexes for 14 categories. Indexes used were those for the next less detailed category.One or more PPI categories to which FIFO balances were originally assigned in the Excel data input sheet are no longervalid categories and were automatically replaced with the proper valid category. These categories are shown on Report 25.

Report 25 shows the PPI categories discontinued for which no reassignment was made because there is more than onePPI category that could be used in its place. Manual reassignment of categorie(s) are required for these on the Exceldata input schedule listing FIFO balances by PPI category.

Optional IPIC Methods used:10% Method used(BLS Weights used)?: 10% Method not usedU.S. Bureau of Labor Statistics inflation indexes source: PPI Detailed Reports Table 9

Report 23 Page 1 of 2

ABC Sample Pharma Corp. Tax LIFO (IPIC PPI) 07-27-2016 14:31:22DETAIL OF IPIC LIFO PPI INDEX CALCULATIONS BY POOL REPORT 23 FOR PERIOD ENDED Nov, 2015

CATEGORY HARMONICYEAR-END % OF INDEX DOLLARS

-------------------PPI CATEGORY------------------ CATEGORY INVENTORY POOL FROM WEIGHTED------------------- NAME ------------------- NUMBER BALANCE INV. REPORT 24 EXTENSION

POOL NUMBER:1 Prescription Pharma (Rx)---Pharmaceuticals affecting neoplasms, the endocrine system, & metabolic diseases 063801 76,521 0.19% 1.143282 66,931-----Neoplasms, endocrine system, and metabolic diseases 06380101 2,052,744 5.08% 1.143282 1,795,483 ><-----Other neoplasms, endocrine system, and metabolic diseases 06380104 989,997 2.45% 1.143282 865,925 ><-----Analgesics 06380202 207,621 0.51% .945256 219,645-------Analgesics, prescription 06380202RX 2,592,957 6.41% .942399 2,751,443-----Psychotherapeutics 06380203 556,686 1.38% 1.070822 519,868------Other psychotherapeutics, including tranquilizers 063802032 538,333 1.33% 1.148426 468,757-----Anticonvulsants 06380204 924,320 2.29% 1.041916 887,135---Pharmaceuticals acting on the cardiovascular system 063803 194,657 0.48% 1.101860 176,662-----Cardiovascular system 06380301 16,579 0.04% 1.101860 15,046 ><-----Anticoagulants 06380302 297,534 0.74% 1.126168 264,200-----Calcium channel blockers and other vasodilators 06380304 1,224,830 3.03% 1.101860 1,111,603 ><---Pharmaceuticals acting on the respiratory system 063804 20,064 0.05% 1.101504 18,215-----Respiratory system 06380401 89,025 0.22% 1.101504 80,822 ><-------Other respiratory preparations, prescription 06380403RX 74,272 0.18% 1.193220 62,245---Pharmaceuticals acting on the digestive or the genito-urinary systems 063805 1,310 1.013580 1,292-----Digestive and genito-urinary systems 06380501 19,145 0.05% 1.013580 18,888 ><-------Other digestive or genito-urinary preparations, prescription 06380503RX 1,697,186 4.20% 1.022187 1,660,348-----Antacids 06380504 240,195 0.59% 1.001044 239,944-----Other pharmaceutical preparations acting on the skin 06380603-------Other pharmaceutical preparations acting on the skin, prescription 06380603RX 679,821 1.68% 1.013605 670,696 ><-----Anti-acne preparations 06380604-------Anti-acne preparations, prescription 06380604RX 1,593,366 3.94% 1.006896 1,582,453 ><-----Multivitamins 06380702 1,720,796 4.26% 1.014479 1,696,237-------Other vitamins and nutrients, prescription 06380703RX 18,576,844 45.94% 1.019765 18,216,798-----Broad and medium spectrum antibiotics 06380802 3,400,348 8.41% 1.123809 3,025,733-----Systemic antivirals 06380803 304,775 0.75% 1.078873 282,494-----Other parasitic and infective diseases 06380804 2,345,713 5.80% 1.109341 2,114,511Pool 1 Totals/Weighted average pool index 40,435,639 100.00% 1.041797 38,813,375

Pool index POOL NUMBER:2 Over-The-Counter Pharma (OTC)

-----Cancer therapy products 06380102 463,191 2.65% 1.031250 449,155-----Hormones and oral contraceptives 06380105 41,463 0.24% 1.049556 39,505-------Analgesics, over-the-counter 06380202OC 334,756 1.91% 1.000800 334,489------Antidepressants 063802031 1,593,710 9.11% .996337 1,599,569-----Other central nervous system and sense organs 06380205 33,520 0.19% 1.060650 31,604---Pharmaceuticals acting on the cardiovascular system 063803-----ACE inhibitors 06380303 275,688 1.58% 1.101860 250,203 ><-----Antihistamines and bronchodilators, including antiasthmatics 06380402> 36,502 0.21% 1.047832 34,836-------Other respiratory preparations, over-the-counter 06380403OC 3,787,121 21.65% 1.002636 3,777,164---Pharmaceuticals acting on the digestive or the genito-urinary systems 063805-----Antispasmodic/antisecretory 06380502 61,605 0.35% 1.013580 60,780 ><-------Other digestive or genito-urinary preparations, over-the-counter 06380503OC 239,066 1.37% 1.008950 236,946---Pharmaceuticals acting on the skin 063806 37,127 0.21% 1.011699 36,698-----Skin preparations 06380601 4,742 0.03% 1.011699 4,687 ><-----Other pharmaceutical preparations acting on the skin 06380603 1,651,497 9.44% 1.013605 1,629,329-------Other pharmaceutical preparations acting on the skin, over-the-counter 06380603OC 1,415,716 8.09% 1.004158 1,409,854-----Anti-acne preparations 06380604 1,528,486 8.74% 1.006896 1,518,017---Vitamin, nutrient, and hematinic preparations 063807 123,545 0.71% 1.013117 121,946-----Vitamins, nutrients and hematinic preparations 06380701 3,671 0.02% 1.013117 3,623 ><-----Other vitamins and nutrients 06380703 188,889 1.08% 1.015535 185,999-------Other vitamins and nutrients, over-the-counter 06380703OC 1,804,879 10.32% 1.013711 1,780,466---Pharmaceuticals affecting parasitic and infective diseases 063808 3,832,682 21.91% 1.089970 3,516,317-----Parasitic and infective diseases 06380801 35,833 0.20% 1.089970 32,875 ><Pool 2 Totals/Weighted average pool index 17,493,690 100.00% 1.025779 17,054,061

Pool index POOL NUMBER:3 All Other

--Medicinal and botanical chemicals, drugs, and other products 0631^ 699,563 16.85% 1.000566 699,168--Pharmaceutical preparations 0638 428,400 10.32% 1.080080 396,638-----Insulin/antidiabetes products 06380103 200,962 4.84% 1.171215 171,584---Pharmaceuticals acting on the central nervous system and the sense organs 063802 1,433,862 34.54% 1.045952 1,370,868-----Central nervous system and sense organs 06380201 5,497 0.13% 1.045952 5,255 ><-----Other cardiovascular preparations 06380305 496,628 11.96% 1.112847 446,268-----Other respiratory preparations 06380403> 653,773 15.75% 1.159059 564,056-----Other digestive or genito-urinary preparations 06380503 166,301 4.01% 1.020408 162,975-----Emollients and protectives, including burn remedies 06380602 66,681 1.61% 1.008893 66,093Pool 3 Totals/Weighted average pool index 4,151,668 100.00% 1.069217 3,882,905

Pool indexGRAND TOTAL INVENTORY DOLLARS 62,080,997Inflation rates are Nov 2015 PPI Prelim indexes divided by Nov 2014 Prelim indexes as shown on Report 24.IPIC data file used for calculations:Y:\LIFOPRO1\DEMO060906\ABC SAMPLE PHARMA CORP\ABC_Pharma_Data_Input_Sheet_Cost.xls-2015>< No index published for this category. Indexes(this year & last) for the next less detailed category containing this category were used.@ This category replaced the category these FIFO $s were originally assigned to because that category has been discontinued. See Report 25 for details.

Report 23 Page 2 of 2

CATEGORY HARMONICYEAR-END % OF INDEX DOLLARS

-------------------PPI CATEGORY------------------ CATEGORY INVENTORY POOL FROM WEIGHTED------------------- NAME ------------------- NUMBER BALANCE INV. REPORT 24 EXTENSION

> This category replaced the category these FIFO $s were originally assigned to because that category has been recoded. See Report 25 for details.^This category subsumes a more detailed PPI category but it is not listed because there is a single such category andthe inflation rate is identical to this category's and no $s were assigned to it.Company data folder= Y:\LIFOPRO1\DEMO060906\ABC SAMPLE PHARMA CORP\TAX\LIFO-PRO software version used: 5.4.3. Program file path= C:\LIFOPROBLS folder= C:\LIFOPRO\bls\

Report 24 Page 1 of 1

ABC Sample Pharma Corp. Tax LIFO (IPIC PPI) 07-27-2016 14:31:22DETAIL OF IPIC LIFO INFLATION INDEXES REPORT 24 FOR PERIOD ENDED Nov, 2015

Prelim Prelim CUR YEAR-BLS INDEXES- INFLATION

-------------------PPI CATEGORY------------------ CATEGORY Nov Nov INDEX---------------------- NAME ----------------------- NUMBER 2015 2014 To Report 23

POOL NUMBER:1 Prescription Pharma (Rx)---Pharmaceuticals affecting neoplasms, the endocrine system, & metabolic diseases 063801 230.6 201.7 1.143282 INDEX USED -----Neoplasms, endocrine system, and metabolic diseases 06380101 230.6 201.7 1.143282 INDEX USED(063801) TP-----Other neoplasms, endocrine system, and metabolic diseases 06380104 230.6 201.7 1.143282 INDEX USED(063801) TP-----Analgesics 06380202 181.3 191.8 .945256 INDEX USED -------Analgesics, prescription 06380202RX 1,528.1 1,621.5 .942399 INDEX USED -----Psychotherapeutics 06380203 151.2 141.2 1.070822 INDEX USED ------Other psychotherapeutics, including tranquilizers 063802032 153.2 133.4 1.148426 INDEX USED -----Anticonvulsants 06380204 156.6 150.3 1.041916 INDEX USED ---Pharmaceuticals acting on the cardiovascular system 063803 260.7 236.6 1.101860 INDEX USED -----Cardiovascular system 06380301 260.7 236.6 1.101860 INDEX USED(063803) TP-----Anticoagulants 06380302 144.6 128.4 1.126168 INDEX USED -----Calcium channel blockers and other vasodilators 06380304 260.7 236.6 1.101860 INDEX USED(063803) T---Pharmaceuticals acting on the respiratory system 063804 205.1 186.2 1.101504 INDEX USED -----Respiratory system 06380401 205.1 186.2 1.101504 INDEX USED(063804) TP-------Other respiratory preparations, prescription 06380403RX 176.0 147.5 1.193220 INDEX USED ---Pharmaceuticals acting on the digestive or the genito-urinary systems 063805 186.6 184.1 1.013580 INDEX USED -----Digestive and genito-urinary systems 06380501 186.6 184.1 1.013580 INDEX USED(063805) TP-------Other digestive or genito-urinary preparations, prescription 06380503RX 193.5 189.3 1.022187 INDEX USED -----Antacids 06380504 95.9 95.8 1.001044 INDEX USED -----Other pharmaceutical preparations acting on the skin 06380603 119.2 117.6 1.013605-------Other pharmaceutical preparations acting on the skin, prescription 06380603RX 119.2 117.6 1.013605 INDEX USED(06380603) TP-----Anti-acne preparations 06380604 102.2 101.5 1.006896-------Anti-acne preparations, prescription 06380604RX 102.2 101.5 1.006896 INDEX USED(06380604) TP-----Multivitamins 06380702 105.1 103.6 1.014479 INDEX USED -------Other vitamins and nutrients, prescription 06380703RX 242.5 237.8 1.019765 INDEX USED -----Broad and medium spectrum antibiotics 06380802 153.4 136.5 1.123809 INDEX USED -----Systemic antivirals 06380803 153.2 142.0 1.078873 INDEX USED -----Other parasitic and infective diseases 06380804 153.2 138.1 1.109341 INDEX USED

POOL NUMBER:2 Over-The-Counter Pharma (OTC)-----Cancer therapy products 06380102 92.4 89.6 1.031250 INDEX USED -----Hormones and oral contraceptives 06380105 141.9 135.2 1.049556 INDEX USED -------Analgesics, over-the-counter 06380202OC 250.3 250.1 1.000800 INDEX USED ------Antidepressants 063802031 163.2 163.8 .996337 INDEX USED -----Other central nervous system and sense organs 06380205 146.9 138.5 1.060650 INDEX USED ---Pharmaceuticals acting on the cardiovascular system 063803 260.7 236.6 1.101860-----ACE inhibitors 06380303 260.7 236.6 1.101860 INDEX USED(063803) TP-----Antihistamines and bronchodilators, including antiasthmatics 06380402> 164.3 156.8 1.047832 INDEX USED -------Other respiratory preparations, over-the-counter 06380403OC 114.1 113.8 1.002636 INDEX USED ---Pharmaceuticals acting on the digestive or the genito-urinary systems 063805 186.6 184.1 1.013580-----Antispasmodic/antisecretory 06380502 186.6 184.1 1.013580 INDEX USED(063805) TP-------Other digestive or genito-urinary preparations, over-the-counter 06380503OC 124.0 122.9 1.008950 INDEX USED ---Pharmaceuticals acting on the skin 063806 181.6 179.5 1.011699 INDEX USED -----Skin preparations 06380601 181.6 179.5 1.011699 INDEX USED(063806) TP-----Other pharmaceutical preparations acting on the skin 06380603 119.2 117.6 1.013605 INDEX USED -------Other pharmaceutical preparations acting on the skin, over-the-counter 06380603OC 96.6 96.2 1.004158 INDEX USED -----Anti-acne preparations 06380604 102.2 101.5 1.006896 INDEX USED ---Vitamin, nutrient, and hematinic preparations 063807 131.3 129.6 1.013117 INDEX USED -----Vitamins, nutrients and hematinic preparations 06380701 131.3 129.6 1.013117 INDEX USED(063807) TP-----Other vitamins and nutrients 06380703 124.2 122.3 1.015535 INDEX USED -------Other vitamins and nutrients, over-the-counter 06380703OC 110.9 109.4 1.013711 INDEX USED ---Pharmaceuticals affecting parasitic and infective diseases 063808 221.7 203.4 1.089970 INDEX USED -----Parasitic and infective diseases 06380801 221.7 203.4 1.089970 INDEX USED(063808) TP

POOL NUMBER:3 All Other--Medicinal and botanical chemicals, drugs, and other products 0631^ 176.9 176.8 1.000566 INDEX USED --Pharmaceutical preparations 0638 215.8 199.8 1.080080 INDEX USED -----Insulin/antidiabetes products 06380103 218.9 186.9 1.171215 INDEX USED ---Pharmaceuticals acting on the central nervous system and the sense organs 063802 239.0 228.5 1.045952 INDEX USED -----Central nervous system and sense organs 06380201 239.0 228.5 1.045952 INDEX USED(063802) TP-----Other cardiovascular preparations 06380305 192.3 172.8 1.112847 INDEX USED -----Other respiratory preparations 06380403> 162.5 140.2 1.159059 INDEX USED -----Other digestive or genito-urinary preparations 06380503 130.0 127.4 1.020408 INDEX USED -----Emollients and protectives, including burn remedies 06380602 102.1 101.2 1.008893 INDEX USED

IPIC data file used for calculations:Y:\LIFOPRO1\DEMO060906\ABC SAMPLE PHARMA CORP\ABC_Pharma_Data_Input_Sheet_Cost.xls-2015No index published for categories above with PPI Code in parenthesis in rightmost column. Indexes(this year & last)for the next less detailed category(indicated in parenthesis) containing this category were used. The letter T in therightmost column indicates this year's index was missing and the letter P indicates the prior year's index was missing.@ This category replaced the category these FIFO $s were originally assigned to because that category has been discontinued. See Report 25 for details.> This category replaced the category these FIFO $s were originally assigned to because that category has been recoded. See Report 25 for details.^This category subsumes a more detailed PPI category but it is not listed because there is a single such category andthe inflation rate is identical to this category's and no $s were assigned to it.

Report 25

Page 1

ABC Sample Pharma Corp. Tax LIFO (IPIC PPI) 07-27-2016 14:31:23PPI CATEGORY REASSIGNMENTS REQUIRED FOR DISCONTINUED & RECODED CATEGORIES REPORT 25FOR PERIOD ENDED NOV, 2015

--------------------REPLACEMENT PPI CATEGORY-------------------- ---------------REPLACED(DISCONTINUED) PPI CATEGORY--------------- DATE FIFO $S------------------------------NAME------------------------------

BLS CATEGORY

NUMBER ------------------------------NAME------------------------------ DISCON'D ASSIGNEDCategories discontinued but no reassignment made because there is more than one PPI category that could be used in its place:Manual reassignment of category(s) are required for these on the Excel input schedule listing FIFO balances by PPI categoryCancer therapy products 06380102 Neoplasms, endocrine system, and metabolic diseases 06380101 12/2009 2,052,744Insulin/antidiabetes products 06380103Other neoplasms, endocrine system, and metabolic diseases 06380104Hormones and oral contraceptives 06380105Analgesics 06380202 Central nervous system and sense organs 06380201 12/2009 5,497Analgesics, over-the-counter 06380202OCAnalgesics, prescription 06380202RXPsychotherapeutics 06380203Antidepressants 063802031Other psychotherapeutics, including tranquilizers 063802032Anticonvulsants 06380204Other central nervous system and sense organs 06380205Anticoagulants 06380302 Cardiovascular system 06380301 12/2009 16,579ACE inhibitors 06380303Calcium channel blockers and other vasodilators 06380304Other cardiovascular preparations 06380305Antihistamines and bronchodilators, including antiasthmatics 06380402 Respiratory system 06380401 12/2009 89,025Antihistamines and bronchodilators, including antiasthmatics 06380402Other respiratory preparations, over-the-counter 06380403OCOther respiratory preparations, prescription 06380403RXAntispasmodic/antisecretory 06380502 Digestive and genito-urinary systems 06380501 12/2009 19,145Other digestive or genito-urinary preparations 06380503Other digestive or genito-urinary preparations, over-the-counter 06380503OCOther digestive or genito-urinary preparations, prescription 06380503RXAntacids 06380504Emollients and protectives, including burn remedies 06380602 Skin preparations 06380601 12/2009 4,742Other pharmaceutical preparations acting on the skin 06380603Other pharmaceutical preparations acting on the skin, over-the-counter 06380603OCOther pharmaceutical preparations acting on the skin, prescription 06380603RXAnti-acne preparations 06380604Anti-acne preparations, over-the-counter 06380604OCAnti-acne preparations, prescription 06380604RXMultivitamins 06380702 Vitamins, nutrients and hematinic preparations 06380701 12/2009 3,671Other vitamins and nutrients 06380703Other vitamins and nutrients, over-the-counter 06370703OCOther vitamins and nutrients, prescription 06370703RXHospital solutions 06380704Broad and medium spectrum antibiotics 06380802 Parasitic and infective diseases 06380801 12/2009 35,833Systemic antivirals 06380803Other parasitic and infective diseases 06380804

The categories below were recoded by the BLS on the date shown below. The prior periods' index history isretained for a recoded category; a new commodity code is assigned to a category that already exists.Antihistamines and bronchodilators, including antiasthmatics 06380402 063804011 12/2009 7,287Other respiratory preparations 06380403 063804012 12/2009 583,004

BLS CATEGORY

NUMBER

ABC Sample Pharma Corp. Tax LIFO (IPIC PPI) 07-27-2016 14:31:23PRO FORMA POOLS THAT WOULD RESULT FROM USING THE IPIC POOLING METHOD REPORT 26FOR PERIOD ENDED NOV, 2015

CURRENT-YEAR COST FOR EXISTING LIFO POOLS:1 Prescription Pharma (Rx) 40,435,639 65.1%2 Over-The-Counter Pharma (OTC) 17,493,690 28.2%3 All Other 4,151,668 6.7%

Total/Averages 62,080,997 100.0%

CURRENT-YEAR COST FOR EACH PPI 2-DIGIT CODES:NO PPI 2-DIGIT CODES1 Farm products(01) .0%2 Processed food(02) .0%3 Textile products & apparel(03) .0%4 Leather products(04) .0%5 Fuels(05) .0%6 Chemical & allied products(06) 62,080,997 100.0%7 Rubber & plastic products(07) .0%8 Lumber & wood products(08) .0%9 Paper products(09) .0%10 Metal & metal products(10) .0%11 Machinery & equipment(11) .0%12 Furniture & household durables(12) .0%13 Nonmetallic mineral products(13) .0%14 Transportation equipment(14) .0%15 Miscellaneous products(15) .0%

Total 62,080,997 100.0%

LIFO POOLS FOR EACH PPI 2-DIGIT CODE WITH > 5% OF TOTAL CURRENT-YEAR COST:NO PPI 2-DIGIT CODES1 Chemical & allied products(06) 62,080,997 100.0%

Total 62,080,997 100.0%

LIFO POOLS FOR EACH PPI 2-DIGIT CODE WITH > 5% OF TOTAL CURRENT-YEAR COST & ALL OTHER POOL COMBINED WITH LARGEST POOL:NO PPI 2-DIGIT CODES1 Chemical & allied products(06) & All other(< 5%) 62,080,997 100.0%

Total 62,080,997 100.0%

ABC Sample Pharma Corp. Tax LIFO (IPIC PPI) 08-01-2016 19:28:17LIFO PROJECTION REPORT FOR RANGE OF FIFO INVENTORY VALUES & INDEXES REPORT 1

PROJECTION FOR:11/30/2016 For Pool 1 Prescription Pharma (Rx)

FIFO ---------------LIFO EXPENSE (INCOME) USING INDEXES ON FOLLOWING ROW---------------VALUES .97 .98 .99 1.00 1.01 1.02 1.03 1.04 1.05 1.06

35,000,000 -2,230,456 -1,948,802 -1,688,217 -1,428,918 -1,167,643 -922,225 -681,479 -431,517 -199,980 27,27536,000,000 -1,990,476 -1,700,774 -1,432,744 -1,166,037 -897,297 -644,867 -397,243 -140,139 98,014 331,76137,000,000 -1,750,496 -1,452,747 -1,177,272 -903,156 -626,950 -367,509 -113,006 151,239 396,007 636,24838,000,000 -1,510,516 -1,204,720 -921,799 -640,275 -356,604 -90,151 171,230 442,617 694,001 940,73539,000,000 -1,270,536 -956,692 -666,327 -377,394 -86,258 187,207 455,467 733,996 991,995 1,245,22140,000,000 -1,218,404 -798,719 -410,854 -114,513 184,088 464,565 739,703 1,025,374 1,289,988 1,549,70841,000,000 -1,218,404 -798,719 -402,350 12 413,705 741,923 1,023,940 1,316,752 1,587,982 1,854,19442,000,000 -1,218,404 -798,719 -402,350 12 413,705 810,074 1,206,443 1,608,130 1,885,976 2,158,68143,000,000 -1,218,404 -798,719 -402,350 12 413,705 810,074 1,206,443 1,626,128 2,022,497 2,418,86644,000,000 -1,218,404 -798,719 -402,350 12 413,705 810,074 1,206,443 1,626,128 2,022,497 2,418,86645,000,000 -1,218,404 -798,719 -402,350 12 413,705 810,074 1,206,443 1,626,128 2,022,497 2,418,866

Actual FIFO balance at 11/30/2015 year end: 40,435,639Actual current year LIFO index for 11/30/2015 year end: 1.042

11/30/2016 Minimum FIFO balance required to avoid LIFO layer erosions:39,222,570 39,626,926 40,031,282 40,435,639 40,839,995 41,244,351 41,648,708 42,053,064 42,457,421 42,861,777