This excerpt taken from the DLLR 8-K filed Mar 11, 2005.
Accounting Firm) to resolve such dispute. If such firm is unwilling or unable to act in such capacity, or if such firm would, as a result of acting in such capacity, lose its independence from DFC under any applicable Requirement of Law, then the Accounting Firm will be PricewaterhouseCoopers LLC or, if both of such firms are unable or unwilling to act in such capacity, or would, as result of acting in such capacity, lose its independence from DFC under any applicable Requirement of Law, then the Accounting Firm will be such other independent nationally recognized accounting firm selected by agreement of the Seller and Purchaser. In so acting, the Accounting Firm shall be an expert and not an arbitrator. Each of the Seller and the Purchaser shall submit to the Accounting Firm a form of determination, stating completely and in detail the determination sought by such party with respect to each item in dispute (the