Item 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES.

50K characters. Original on sec.gov · Markdown

Item 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES.

The following documents are filed as a part of this Report:

Page
Financial Statements
The following consolidated financial statements of L3Harris Technologies, Inc. are included in Item 8 of this Report at the page numbers referenced below:
Consolidated Statement of Operations — Fiscal Years Ended January 3, 2025, December 29, 2023 and December 30, 2022 ....................................................................................................................................39
Consolidated Statement of Comprehensive Income — Fiscal Years Ended January 3, 2025, December 29, 2023 and December 30, 2022 ..............................................................................................40
Consolidated Balance Sheet — January 3, 2025 and December 29, 2023 ...................................................41
Consolidated Statement of Cash Flows — Fiscal Years Ended January 3, 2025, December 29, 2023 and December 30, 2022 ...................................................................................................................................42
Consolidated Statement of Equity — Fiscal Years Ended January 3, 2025, December 29, 2023 and December 30, 2022 ...........................................................................................................................................43
Notes to Consolidated Financial Statements ......................................................................................................44
The following report of L3Harris Technologies, Inc.’s independent registered public accounting firm with respect to the above referenced consolidated financial statements and their report on internal controls over financial reporting are included in Item 8 and Item 9A of this Report at the page numbers referenced below:
Report of Independent Registered Public Accounting Firm (PCAOB ID: 42) on the Consolidated Financial Statements ..........................................................................................................................................36
Report of Independent Registered Public Accounting Firm on the Effectiveness of Internal Control Over Financial Reporting ....................................................................................................................................90
Financial Statement Schedules
All schedules are omitted because they are not applicable, the amounts are not significant or the required information is shown in the Consolidated Financial Statements or the Notes thereto.

Exhibits

The following exhibits are filed herewith or are incorporated herein by reference to exhibits previously filed with

the SEC:

(3)(a) Restated Certificate of Incorporation of L3Harris Technologies, Inc. (1995), as amended, incorporated

herein by reference to Exhibit 4(a) to the L3Harris Technologies, Inc.’s Registration Statement on Form

S-8, Registration No. 333-279040 filed with the SEC on May 1, 2024.

(3)(b) By-Laws of L3Harris Technologies, Inc., as amended and restated effective December 8, 2022,

incorporated herein by reference to Exhibit 3.1 to the L3Harris Technologies, Inc.’s Current Report on

Form 8-K filed with the SEC on December 13, 2022. (Commission File Number 1-3863)

(4)(a) (i) Indenture, dated as of May 1, 1996, between L3Harris Technologies, Inc. (formerly known as Harris

Corporation) and The Bank of New York, as Trustee, relating to unlimited amounts of debt securities

which may be issued from time to time by L3Harris Technologies, Inc. (formerly known as Harris

Corporation) when and as authorized by L3Harris Technologies, Inc.’s (formerly known as Harris

Corporation) Board of Directors or a Committee of the Board, incorporated herein by reference to Exhibit

4 to L3Harris Technologies, Inc.’s (formerly known as Harris Corporation) Registration Statement on

Form S-3, Registration Statement No. 333-03111, filed with the SEC on May 3, 1996.

(ii) Instrument of Resignation from Trustee and Appointment and Acceptance of Successor Trustee,

dated as of November 1, 2002 (effective November 15, 2002), among L3Harris Technologies, Inc.

(formerly known as Harris Corporation), JP Morgan Chase Bank, as Resigning Trustee, and The Bank of

New York, as Successor Trustee, incorporated herein by reference to Exhibit 99.4 to L3Harris

Technologies, Inc.’s (formerly known as Harris Corporation) Quarterly Report on Form 10-Q for the fiscal

quarter ended September 27, 2002. (Commission File Number 1-3863)

_____________________________________________________________________

(iii) Supplemental Indenture, dated June 2, 2015, among L3Harris Technologies, Inc. (formerly known

as Harris Corporation), Exelis Inc. and The Bank of New York Mellon (as successor to Chemical Bank), to

the Indenture dated as of May 1, 1996 between L3Harris Technologies, Inc. (formerly known as Harris

Corporation) and The Bank of New York (as successor to Chemical Bank), incorporated herein by

reference to Exhibit 4.2 to L3Harris Technologies, Inc.’s (formerly known as Harris Corporation) Current

Report on Form 8-K filed with the SEC on June 2, 2015. (Commission File Number 1-3863)

**(4)(b) (i) Indenture, dated as of October 1, 1990, between L3Harris Technologies, Inc. (formerly known as

Harris Corporation) and U.S. Bank National Association (as successor to National City Bank), as Trustee,

relating to unlimited amounts of debt securities which may be issued from time to time by L3Harris

Technologies, Inc. (formerly known as Harris Corporation) when and as authorized by L3Harris

Technologies, Inc.’s (formerly known as Harris Corporation) Board of Directors or a Committee of the

Board, incorporated herein by reference to Exhibit 4 to L3Harris Technologies, Inc. (formerly known as

Harris Corporation) Registration Statement on Form S-3, Registration Statement No. 33-35315, filed

with the SEC on June 8, 1990.

(ii) Supplemental Indenture, dated June 2, 2015, among L3Harris Technologies, Inc. (formerly known as

Harris Corporation), Exelis Inc. and U.S. Bank National Association (as successor to National City Bank),

to the Indenture dated as of October 1, 1990 between L3Harris Technologies, Inc. (formerly known as

Harris Corporation) and U.S. National Association (as successor to National City Bank), incorporated

herein by reference to Exhibit 4.1 to L3Harris Technologies, Inc.’s (formerly known as Harris

Corporation) Current Report on Form 8-K filed with the SEC on June 2, 2015. (Commission File Number

1-3863)

(4)(c) (i) Indenture, dated as of September 3, 2003, between L3Harris Technologies, Inc. (formerly known as

Harris Corporation) and The Bank of New York Mellon Trust Company, N.A., as successor to The Bank of

New York, as Trustee, relating to unlimited amounts of debt securities which may be issued from time to

time by L3Harris Technologies, Inc. (formerly known as Harris Corporation) when and as authorized by

L3Harris Technologies, Inc.’s (formerly known as Harris Corporation) Board of Directors or a Committee

of the Board, incorporated herein by reference to Exhibit 4(b) to L3Harris Technologies, Inc.'s (formerly

known as Harris Corporation) Registration Statement on Form S-3, Registration Statement No.

333-108486, filed with the SEC on September 3, 2003

(ii) Instrument of Resignation of Trustee, Appointment and Acceptance of Successor Trustee, dated as

of June 2, 2009, among L3Harris Technologies, Inc. (formerly known as Harris Corporation), The Bank of

New York Mellon (formerly known as The Bank of New York) and The Bank of New York Mellon Trust

Company, N.A., as to Indenture dated as of September 3, 2003, incorporated herein by reference to

Exhibit 4(m) to L3Harris Technologies, Inc.'s (formerly known as Harris Corporation) Registration

Statement on Form S-3, Registration Statement No. 333-159688, filed with the SEC on June 3, 2009

(iii) Supplemental Indenture, dated June 2, 2015, among L3Harris Technologies, Inc. (formerly known

as Harris Corporation), Exelis Inc. and The Bank of New York Mellon Trust Company, N.A. (as successor

to The Bank of New York), to the Indenture dated as of September 3, 2003 between L3Harris

Technologies, Inc. (formerly known as Harris Corporation) and The Bank of New York Mellon Trust

Company, N.A. (as successor to The Bank of New York), incorporated herein by reference to Exhibit 4.3

to L3Harris Technologies, Inc.'s (formerly known as Harris Corporation) Current Report on Form 8-K filed

with the SEC on June 2, 2015. (Commission File Number 1-3863)

(4)(d) (i) Subordinated Indenture, dated as of September 3, 2003, between L3Harris Technologies, Inc.

(formerly known as Harris Corporation) and The Bank of New York Mellon Trust Company, N.A., as

successor to The Bank of New York, as Trustee, relating to unlimited amounts of debt securities which

may be issued from time to time by L3Harris Technologies, Inc. (formerly known as Harris Corporation)

when and as authorized by the L3Harris Technologies, Inc.'s (formerly known as Harris Corporation)

Board of Directors or a Committee of the Board, incorporated herein by reference to Exhibit 4(c) to the

L3Harris Technologies, Inc.'s (formerly known as Harris Corporation) Registration Statement on Form

S-3, Registration Statement No. 333-108486, filed with the SEC on September 3, 2003

(ii) Instrument of Resignation of Trustee, Appointment and Acceptance of Successor Trustee, dated as

of June 2, 2009, among L3Harris Technologies, Inc. (formerly known as Harris Corporation), The Bank of

New York Mellon (formerly known as The Bank of New York) and The Bank of New York Mellon Trust

Company, N.A., as to Subordinated Indenture dated as of September 3, 2003, incorporated herein by

reference to Exhibit 4(n) to L3Harris Technologies, Inc.'s (formerly known as Harris Corporation)

_____________________________________________________________________

Registration Statement on Form S-3, Registration Statement No. 333-159688, filed with the SEC on

June 3, 2009

(4)(e) Pursuant to Regulation S-K, Item 601(b)(4)(iii)(A), L3Harris Technologies, Inc. by this filing agrees, upon

request, to furnish to the SEC a copy of other instruments defining the rights of holders of long-term

debt of L3Harris Technologies, Inc.

(4)(f) Description of L3Harris Technologies, Inc.’s Securities, incorporated herein by reference to Exhibit 4(x)

to the L3Harris Technologies, Inc's Annual Report on Form 10-K filed for the fiscal year ended

December 30, 2022 (Commission File Number 1-3863)

*(10)(a) Form of Director and Officer Indemnification Agreement, for use on or after June 29, 2019, incorporated

herein by reference to Exhibit 10.5 to L3Harris Technologies, Inc.’s Current Report on Form 8-K filed

with the SEC on July 1, 2019. (Commission File Number 1-3863)

*(10)(b) L3Harris Technologies, Inc. Executive Change in Control Severance Plan, effective as of July 21, 2023,

incorporated herein by reference to Exhibit 10.1 to L3Harris Technologies, Inc.’s Current Report on Form

8-K filed with the SEC on July 24, 2023. (Commission File Number 1-3863)

*(10)(c) L3Harris Technologies, Inc. Severance Pay Plan, effective as of March 1, 2020, incorporated herein by

reference to Exhibit 10.2 to L3Harris Technologies, Inc.’s Current Report on Form 8-K filed with the SEC

on March 4, 2020. (Commission File Number 1-3863)

*(10)(d) L3Harris Technologies, Inc. Annual Incentive Plan (Amended and Restated Effective as of August 28,

2020), incorporated herein by reference to Exhibit 10.1 to L3Harris Technologies, Inc.’s Current Report

on Form 8-K filed with the SEC on September 1, 2020. (Commission File Number 1-3863)

*(10)(e) (i) 2015 Equity Incentive Plan, incorporated herein by reference to Exhibit 10.1 to L3Harris

Technologies, Inc.'s (formerly known as Harris Corporation) Current Report on Form 8-K filed with the

SEC on October 28, 2015. (Commission File Number 1-3863)

(ii) Non-Employee Director Share Unit Agreement Terms and Conditions (as of June 29, 2019),

incorporated herein by reference to Exhibit 10(f)(x) to L3Harris Technologies, Inc.’s Transition Report on

Form 10-KT for the fiscal year ended January 3, 2020. (Commission File Number 1-3863)

(iii) L3Harris Technologies, Inc. Restricted Unit Award Agreement Terms and Conditions (as of February

5, 2020), incorporated herein by reference to Exhibit 10.3 to L3Harris Technologies, Inc.’s Quarterly

Report on Form 10-Q for the fiscal quarter ended April 3, 2020. (Commission File Number 1-3863)

(iv) L3Harris Technologies, Inc. Performance Unit Award Agreement Terms and Conditions (as of

February 28, 2020), incorporated herein by reference to Exhibit 10.4 to L3Harris Technologies, Inc.’s

Quarterly Report on Form 10-Q for the fiscal quarter ended April 3, 2020. (Commission File Number

1-3863)

(v) L3Harris Technologies, Inc. Stock Option Award Agreement Terms and Conditions (as of February 28,

2020), incorporated herein by reference to Exhibit 10.5 to L3Harris Technologies, Inc.’s Quarterly

Report on Form 10-Q for the fiscal quarter ended April 3, 2020. (Commission File Number 1-3863)

*(10)(f) (i) L3Harris Technologies, Inc. 2015 Equity Incentive Plan (Amended and Restated Effective as of August

28, 2020), incorporated herein by reference to Exhibit 10.2 to L3Harris Technologies, Inc.’s Current

Report on Form 8-K filed with the SEC on September 1, 2020. (Commission File Number 1-3863)

(ii) L3Harris Technologies, Inc. Restricted Unit Award Agreement Terms and Conditions (as of February

23, 2023), incorporated herein by reference to Exhibit 10.1 to L3Harris Technologies, Inc.’s Quarterly

Report on Form 10-Q for the fiscal quarter ended March 31, 2023. (Commission File Number 1-3863)

(iii) L3Harris Technologies, Inc. Performance Unit Award Agreement Terms and Conditions (as of

February 23, 2023), incorporated herein by reference to Exhibit 10.2 to L3Harris Technologies, Inc.’s

Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2023. (Commission File Number

1-3863)

(iv) L3Harris Technologies, Inc. Stock Option Award Agreement Terms and Conditions (as of February

23, 2023), incorporated herein by reference to Exhibit 10.3 to L3Harris Technologies, Inc.’s Quarterly

Report on Form 10-Q for the fiscal quarter ended March 31, 2023. (Commission File Number 1-3863)

_____________________________________________________________________

*10(g) (i) L3Harris Technologies, Inc. 2024 Equity Incentive Plan, incorporated herein by reference to Exhibit

4(d) to L3Harris Technologies, Inc.’s Registration Statement on Form S-8, Registration No. 333-279040,

filed with the SEC on May 1, 2024. (Commission File Number 1-3863)

(ii) L3Harris Technologies, Inc. 2024 Performance Unit Award Agreement Terms and Conditions

(Effective April 19, 2024), incorporated herein by reference to Exhibit 10.2 to L3Harris Technologies,

Inc. Quarterly Report on Form 10-Q for the fiscal year ended December 29, 2023, filed with the SEC on

July 26, 2024. (Commission File Number 1-3863)

(iii) L3Harris Technologies, Inc. 2024 Restricted Unit Award Agreement Terms and Conditions (Effective

April 19, 2024), incorporated herein by reference to Exhibit 10.3 to L3Harris Technologies, Inc.

Quarterly Report on Form 10-Q for the fiscal year ended December 29, 2023, filed with the SEC on July

26, 2024. (Commission File Number 1-3863)

(iv) L3Harris Technologies, Inc. 2024 Stock Option Award Agreement Terms and Conditions (Effective

April 19, 2024), incorporated herein by reference to Exhibit 10.4 to L3Harris Technologies, Inc.

Quarterly Report on Form 10-Q for the fiscal year ended December 29, 2023, filed with the SEC on July

26, 2024. (Commission File Number 1-3863)

*10(h) (i) L3Harris Retirement Savings Plan (Amended and Restated Effective January 1, 2025).

(ii) Amendment Number One to the L3Harris Retirement Savings Plan (Amended and Restated Effective

January 1, 2025), dated February 12, 2025.

*(10)(i) (i) L3Harris Excess Retirement Savings Plan, as amended and restated effective June 1, 2024,

incorporated herein by reference to Exhibit 10.7 to L3Harris Technologies, Inc.’s Quarterly Report on

Form 10-Q for the fiscal quarter ended June 28, 2024, filed with the SEC on July 26, 2024.

(Commission File Number 1-3863)

(ii) Amendment Number One to the L3Harris Excess Retirement Savings Plan (Amended and Restated

Effective January 1, 2020), dated December 14, 2020, incorporated herein by reference to Exhibit 10.4

to L3Harris Technologies, Inc.'s Quarterly Report on Form 10-Q for the fiscal quarter ended April 2,

2021. (Commission File Number 1-3863)

*(10)(k) L3Harris Technologies, Inc. 2019 Non-Employee Director Deferred Compensation Plan, incorporated

herein by reference to Exhibit 10(j) to L3Harris Technologies, Inc.’s Transition Report on Form 10-KT for

the fiscal year ended January 3, 2020. (Commission File Number 1-3863)

*(10)(l) (i) Amended and Restated Master Trust Agreement and Declaration of Trust, made as of December 2,

2003, by and between L3Harris Technologies, Inc. (formerly known as Harris Corporation) and The

Northern Trust Company, incorporated herein by reference to Exhibit 10(c) to L3Harris Technologies,

Inc.'s (formerly known as Harris Corporation) Quarterly Report on Form 10-Q for the fiscal quarter

ended January 2, 2004. (Commission File Number 1-3863)

(ii) Amendment to the L3Harris Technologies, Inc. (formerly known as Harris Corporation) Master Trust,

dated May 21, 2009, incorporated herein by reference to Exhibit 10(m)(ii) to L3Harris Technologies,

Inc.'s (formerly known as Harris Corporation) Annual Report on Form 10-K for the fiscal year ended July

3, 2009. (Commission File Number 1-3863)

(iii) Amendment to the L3Harris Technologies, Inc. (formerly known as Harris Corporation) Master Trust,

dated December 8, 2009 and effective December 31, 2009, incorporated herein by reference to Exhibit

4(e)(iii) to L3Harris Technologies, Inc.'s (formerly known as Harris Corporation) Registration Statement

on Form S-8, Registration Statement No. 333-163647, filed with the SEC on December 10, 2009

(iv) Amendment to the L3Harris Technologies, Inc. (formerly known as Harris Corporation) Master Trust,

dated and effective May 3, 2010, incorporated herein by reference to Exhibit 4(e)(iv) to L3Harris

Technologies, Inc.'s (formerly known as Harris Corporation) Registration Statement on Form S-8,

Registration Statement No. 333-222821, filed with the SEC on February 1, 2018

*(10)(m) (i) Master Rabbi Trust Agreement, amended and restated as of December 2, 2003, by and between

L3Harris Technologies, Inc. (formerly known as Harris Corporation) and The Northern Trust Company,

incorporated herein by reference to Exhibit 10(d) to L3Harris Technologies, Inc.'s (formerly known as

Harris Corporation) Quarterly Report on Form 10-Q for the fiscal quarter ended January 2, 2004.

(Commission File Number 1-3863)

_____________________________________________________________________

(ii) First Amendment to the L3Harris Technologies, Inc. (formerly known as Harris Corporation) Master

Rabbi Trust Agreement, dated September 24, 2004, incorporated herein by reference to Exhibit 10(b) to

L3Harris Technologies, Inc.'s (formerly known as Harris Corporation) Quarterly Report on Form 10-Q for

the fiscal quarter ended October 1, 2004. (Commission File Number 1-3863)

(iii) Second Amendment to the L3Harris Technologies, Inc. (formerly known as Harris Corporation)

Master Rabbi Trust Agreement, dated as of December 8, 2004, incorporated herein by reference to

Exhibit 10.5 to L3Harris Technologies, Inc.'s (formerly known as Harris Corporation) Current Report on

Form 8-K filed with the SEC on December 8, 2004. (Commission File Number 1-3863)

(iv) Third Amendment to the L3Harris Technologies, Inc. (formerly known as Harris Corporation) Master

Rabbi Trust Agreement, dated January 15, 2009 and effective January 1, 2009, incorporated herein by

reference to Exhibit 10(i) to L3Harris Technologies, Inc.'s (formerly known as Harris Corporation)

Quarterly Report on Form 10-Q for the fiscal quarter ended January 2, 2009. (Commission File Number

1-3863)

(v) Fourth Amendment to the L3Harris Technologies, Inc. (formerly known as Harris Corporation) Master

Rabbi Trust Agreement, dated October 27, 2010 and effective as of August 28, 2010, incorporated

herein by reference to Exhibit 10(n) to L3Harris Technologies, Inc.'s (formerly known as Harris

Corporation) Quarterly Report on Form 10-Q for the fiscal quarter ended October 1, 2010. (Commission

File Number 1-3863)

(vi) Fifth Amendment to the L3Harris Technologies, Inc. (formerly known as Harris Corporation) Master

Rabbi Trust Agreement, dated and effective as of February 28, 2019, incorporated herein by reference

to Exhibit 10 to L3Harris Technologies, Inc.'s (formerly known as Harris Corporation) Quarterly Report

on Form 10-Q for the fiscal quarter ended March 29, 2019. (Commission File Number 1-3863)

*10(n) Summary of Annual Compensation of L3Harris Technologies, Inc., Non-Employee Directors effective as

of January 1, 2024, incorporated herein by reference to Exhibit 10.2 to L3Harris Technologies, Inc.’s

Current Report on Form 8-K filed with the SEC on July 24, 2023. (Commission File Number 1-3863)

**10(o) Revolving Credit Agreement, dated as of July 29, 2022, by and among L3Harris Technologies, Inc. and

the other parties thereto, incorporated herein by reference to Exhibit 10.1 to L3Harris Technologies,

Inc.’s Current Report on Form 8-K filed with the SEC on August 4, 2022. (Commission File Number

1-3863)

*10(p) Offer Letter, dated August 12, 2022, between L3Harris Technologies, Inc. and Jon Rambeau

incorporated herein by reference to Exhibit 10(b)(b) to L3Harris Technologies, Inc.’s Annual Report on

Form 10-K for fiscal year-ended December 30, 2022. (Commission File Number 1-3863)

***10(q) 364-Day Credit Agreement, dated January 26, 2024, by and among L3Harris Technologies, Inc. and the

other parties thereto, incorporated herein by reference to Exhibit 10.2 to L3Harris Technologies, Inc.’s

Quarterly Report on Form 10-Q filed with the SEC on April 26, 2024 (Commission File Number 1-3863)

***10(r) Form of Commercial Paper Dealer Agreement, dated March 14, 2023, between L3Harris Technologies,

Inc. and the Dealer party thereto, incorporated herein by reference to Exhibit 10.2 to L3Harris

Technologies, Inc.’s Current Report on Form 8-K filed with the SEC on March 16, 2023 (Commission File

Number 1-3863)

*10(s) Offer Letter, dated November 30, 2023, between L3Harris Technologies, Inc. and Kenneth L.

Bedingfield, incorporated herein by reference to Exhibit 10(z) to L3Harris Technologies, Inc.’s Annual

Report of Form 10-K for the fiscal year ended December 29, 2023. (Commission File Number 1-3863)

*10(t) Offer Letter, November 4, 2022, between L3Harris Technologies, Inc. and Samir B. Mehta, incorporated

herein by reference to Exhibit 10(a)(a)(i) to L3Harris Technologies, Inc.’s Annual Report on Form 10-K

for the fiscal year ended December 29, 2023. (Commission File Number 1-3863)

*10(u) Letter Agreement, dated February 23, 2024, between L3Harris Technologies, Inc. and Christopher E.

Kubasik, incorporated herein by reference to Exhibit 10.1 to L3Harris Technologies, Inc.’s Current

Report on Form 8-K filed with the SEC on February 23, 2024. (Commission File Number 1-3863)

(19) Insider Trading Policy.

(21) Subsidiaries of the Registrant.

(23) Consent of Ernst & Young LLP, Independent Registered Public Accounting Firm.

_____________________________________________________________________

(24) Power of Attorney.

(31.1) Rule 13a-14(a)/15d-14(a) Certification of Chief Executive Officer.

(31.2) Rule 13a-14(a)/15d-14(a) Certification of Chief Financial Officer.

(32) Section 1350 Certifications.

(97) Incentive-Based Compensation Recovery Policy, incorporated herein by reference to Exhibit 97 to

L3Harris Technologies, Inc’s Annual Report on Form 10-K for the fiscal year ended December 29, 2023.

(Commission File Number 1-3863).

(101) The financial information from L3Harris Technologies, Inc.’s Annual Report on Form 10-K for the period

from December 31, 2022 to December 29, 2023 formatted in Inline XBRL (Extensible Business

Reporting Language) includes: (i) the Consolidated Balance Sheet, (ii) the Consolidated Statement of

Operations, (iii) the Consolidated Statement of Comprehensive Income, (iv) the Consolidated Statement

of Changes in Stockholders Equity, (v) the Consolidated Statement of Cash Flows and (vi) the Notes to

the Consolidated Financial Statements.

(104) Cover Page Interactive Data File formatted in Inline XBRL and contained in Exhibit 101.


  • Management contract or compensatory plan or arrangement.

** Paper filing.

*** Schedules have been omitted pursuant to Item 601(a)(5) of Regulation S-K. L3Harris Technologies, Inc. hereby undertakes to furnish

supplementally copies of any of the omitted schedules upon request by the SEC.

Previous: Item 14. PRINCIPAL ACCOUNTING FEES AND SERVICES. · Next: Item 16. FORM 10-K SUMMARY.