Deloitte Development LLC hereby authorizes you to view, copy, print, and distribute the materials on this Web site subject to the following conditions:
The materials are used for informational purposes only.
- The materials are used for noncommercial purposes.
Any copy of the materials or portion thereof must include this
copyright notice in its entirety.
Intellectual Property Information
Deloitte, Deloitte & Touche, Deloitte Touche Tohmatsu, the Deloitte logo and the Deloitte Touche Tohmatsu logo are trademarks or registered trademarks of Deloitte Touche Tohmatsu. Certain product names mentioned in this web site are the trademarks or registered trademarks of Deloitte Development LLC. All other product names mentioned in this web site are the trademarks or registered trademarks of their respective owners and are mentioned for identification purposes only.
Note that any program, publication, design, product, process, software, technology, information, know-how, or idea described in this web site may be the subject of other rights, including other intellectual property rights, which are owned by Deloitte Development LLC or other interested parties and are not licensed to you hereunder.
This Web site and the information contained therein (the "Deloitte U.S. Web site") is provided by Deloitte & Touche USA LLP and is subsidiaries (the "Deloitte U.S. Entities") and is intended to provide general information on a particular subject or subjects and is not an exhaustive treatment of such subjects. Accordingly, the Deloitte U.S. Web site is not intended to constitute legal, accounting, tax, investment, consulting, or other professional advice or services. Before making any decision or taking any action that might affect your personal finances or business, you should consult a qualified professional advisor.
THE DELOITTE US WEB SITE IS PROVIDED AS IS, AND THE DELOITTE US
ENTITIES MAKE NO EXPRESS OR IMPLIED REPRESENTATIONS OR WARRANTIES
REGARDING THE DELOITTE US WEB SITE. WITHOUT LIMITING THE
FOREGOING, THE DELOITTE US ENTITIES DO NOT WARRANT THAT THE
DELOITTE US WEB SITE WILL BE ERROR-FREE OR WILL MEET ANY
PARTICULAR CRITERIA OF PERFORMANCE OR QUALITY. THE DELOITTE US
ENTITIES EXPRESSLY DISCLAIM ALL IMPLIED WARRANTIES, INCLUDING,
WITHOUT LIMITATION, WARRANTIES OF MERCHANTABILITY, TITLE, FITNESS
FOR A PARTICULAR PURPOSE, NON-INFRINGEMENT, COMPATIBILITY,
SECURITY, AND ACCURACY.
YOUR USE OF THE DELOITTE US WEB SITE IS AT YOUR OWN RISK AND YOU ASSUME FULL RESPONSIBILITY AND RISK OF LOSS RESULTING FROM THE USE OF THEREOF. THE DELOITTE US ENTITIES WILL NOT BE LIABLE FOR ANY SPECIAL, INDIRECT, INCIDENTAL, CONSEQUENTIAL OR PUNITIVE DAMAGES OR ANY OTHER DAMAGES WHATSOEVER, WHETHER IN AN ACTION OF CONTRACT, STATUTE, TORT (INCLUDING, WITHOUT LIMITATION, NEGLIGENCE) OR OTHERWISE, RELATING TO THE USE OF THE DELOITTE US WEB SITE.
If any of the foregoing is not fully enforceable for any reason, the remainder shall nonetheless continue to apply.
Certain links in the Deloitte U.S. Web site lead to resources maintained by third parties over whom the Deloitte U.S. Entities have no control, including, without limitation, web sites maintained by Deloitte Touche Tohmatsu, other member firms of Deloitte Touche Tohmatsu and their respective affiliates. The Deloitte U.S. Entities make no representations or warranties as to the accuracy of, or any other aspect relating to, those resources.