Exhibit 99.1

CONSOLIDATED FINANCIAL STATEMENTS

KCPC Holdings, Inc. and Subsidiaries

Years Ended September 30, 2012, 2011, and 2010

With Reports of Independent Auditors

KCPC Holdings, Inc. and Subsidiaries

Consolidated Financial Statements

Years Ended September 30, 2012, 2011, and 2010

Contents

Report of Independent Auditors

The Board of Directors and Shareholders

KCPC Holdings, Inc. and Subsidiaries

We have audited the accompanying consolidated balance sheet of KCPC Holdings, Inc. and subsidiaries (Company) as of September 30, 2012, and the related consolidated statements of operations, shareholders’ equity (deficit), and cash flows for the year then ended. These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these financial statements based on our audit. The consolidated financial statements of the Company for the years ended September 30, 2011 and 2010, were audited by other auditors whose report dated March 29, 2012, expressed an unqualified opinion on those statements.

We conducted our audit in accordance with auditing standards generally accepted in the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. We were not engaged to perform an audit of the Company’s internal control over financial reporting. Our audit included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, and evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.

In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the consolidated financial position of KCPC Holdings, Inc. and subsidiaries at September 30, 2012, and the consolidated results of their operations and their cash flows for the year then ended in conformity with U.S. generally accepted accounting principles.

/s/ Ernst & Young LLP

Chicago, Illinois

April 1, 2013

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Report of Independent Auditors

To the Board of Directors and Shareholders

of KCPC Holdings, Inc. and Subsidiaries:

In our opinion, the accompanying consolidated balance sheet and the related consolidated statements of operations, of shareholders’ equity and comprehensive loss and of cash flows present fairly, in all material respects, the financial position of KCPC Holdings, Inc. and its subsidiaries at September 30, 2011 and the results of their operations and their cash flows for each of the two years in the period ended September 30, 2011 in conformity with accounting principles generally accepted in the United States of America.  These financial statements are the responsibility of the Company’s management.  Our responsibility is to express an opinion on these financial statements based on our audits.  We conducted our audits of these statements in accordance with auditing standards generally accepted in the United States of America.  Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.  An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, and evaluating the overall financial statement presentation.  We believe that our audits provide a reasonable basis for our opinion.

/s/PricewaterhouseCoopers LLP

March 30, 2012, except as to Note 3 Revisions and Note 9 Discontinued Operations, for which the date is March 22, 2013

Nashville, Tennessee

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KCPC Holdings, Inc. and Subsidiaries

Consolidated Balance Sheets

(Amounts in Thousands, Except for Share and Per Share Data)

See accompanying notes to consolidated financial statements.

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KCPC Holdings, Inc. and Subsidiaries

Consolidated Statements of Operations

(Amounts in Thousands)

See accompanying notes to consolidated financial statements.

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KCPC Holdings, Inc. and Subsidiaries

Consolidated Statements of Shareholders’ Equity (Deficit) and Comprehensive Loss

(Amounts in Thousands)

Years Ended September 30, 2012, 2011, and 2010

See accompanying notes to consolidated financial statements.

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KCPC Holdings, Inc. and Subsidiaries

Consolidated Statements of Cash Flows

(Amounts in Thousands)

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KCPC Holdings, Inc. and Subsidiaries

Consolidated Statements of Cash Flows (continued)

(Amounts in Thousands)

See accompanying notes to consolidated financial statements.

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KCPC Holdings, Inc. and Subsidiaries

Notes to Consolidated Financial Statements

September 30, 2012, 2011, and 2010

1. Description of the Business

KCPC (the Company) is a United States company incorporated in the State of Tennessee. The Company owns, operates, and manages parking facilities and provides parking consulting services, primarily in the United States.

On May 22, 2007, KCPC Holdings (Holdings), Inc., a new company formed by Kohlberg & Co., L.L.C. (Kohlberg), Lubert-Adler Real Estate Parallel Fund V, L.P. (Lubert-Adler), and Chrysalis Capital Partners, Inc. (Versa), entered into a stock purchase agreement to purchase all of the outstanding shares of capital stock of the Company (the Acquisition). In connection with the Acquisition, and effective May 22, 2007, the Company repaid all of its outstanding 2003 Senior Credit Facility, the $12.7 million note of a limited liability company of which the Company is the sole shareholder, and made certain payments related to the Acquisition. These payments were financed with the equity proceeds of $225 million, proceeds of a $370 million First Lien Credit Facility, a $50 million Second Lien Credit Facility, a $310 million Mortgage Loan and a $105 million Mezzanine Loan. See Note 10 for additional information related to the Acquisition and the financing thereof.

Pursuant to the aforementioned loan agreements dated May 22, 2007, substantially all of the Company’s business is conducted through either CPC PropCo, LLC (PropCo) or the non-PropCo legal entities of the Company (OpCo). Borrowings under the Mortgage Loan Agreement and the Mezzanine Loan Agreement are obligations of the individual subsidiaries of PropCo. Borrowings under the First Lien Credit Facility and the Second Lien Credit Facility are the obligations of OpCo. The loan agreements restrict the payment of distributions between the entities.

As of September 30, 2012, 2011, and 2010, the Company managed 1,449, 1,427, and 1,359 locations, leased 788, 801, and 838 locations, and owned 3, 26, and 32 locations, respectively. The assets, liabilities, and results of operations of these locations are included in these consolidated financial statements.

2. Merger

In February 2012, the Company entered into an Agreement (the Agreement) and Plan of Merger providing for the merger of the Company with Standard Parking Corporation (Standard). Upon consummation of the Agreement, the Company will be a wholly owned subsidiary of Standard. The Agreement calls for the Company’s shareholders to receive up to 6,161,334 shares of the common stock of Standard upon closing and up to $27.0 million in cash on the third anniversary of closing. This consideration is subject to adjustments under the terms of the Agreement. The

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KCPC Holdings, Inc. and Subsidiaries

Notes to Consolidated Financial Statements (continued)

2. Merger (continued)

Agreement includes indemnifications for certain items as well as provisions for termination rights should the Agreement be terminated. The Merger was approved by the shareholders of both companies and obtained regulatory clearance and closed effective October 2, 2012.

The impact of the merger on the Company and its consolidated financial statements has been disclosed in each of the applicable footnotes below.

3. Summary of Significant Accounting Policies

A summary of the significant accounting policies applied in the preparation of the accompanying consolidated financial statements is as follows:

Revenues

Parking revenues include the parking revenues from leased and owned locations. Management contract and other revenues primarily represent revenues (both fixed and performance-based fees) from facilities managed for other parties and miscellaneous fees for accounting, insurance, and other ancillary services such as consulting and transportation management services. Parking revenues from transient parking are recognized as cash is received. Parking revenues from monthly parking customers, fixed fee management contract revenues, and miscellaneous management fees are recognized on a monthly basis as earned. Management contract revenues related to performance-based arrangements are recognized when the performance measures have been met.

The Company recognizes as both revenues and expenses, in equal amounts, costs incurred by the Company that are directly reimbursed from its management clients. The Company has determined it is the principal in these transactions based on the collective weight of the indicators for gross revenue reporting. Such indicators include providing its own employees to staff managed locations, reasonable latitude in many instances in establishing pricing, discretion in supplier selection, and also assumes full credit risk for amounts due from its customers.

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KCPC Holdings, Inc. and Subsidiaries

Notes to Consolidated Financial Statements (continued)

3. Summary of Significant Accounting Policies (continued)

Cash and Cash Equivalents

The Company considers cash and cash equivalents to include cash on hand, in banks, and short-term, highly liquid investments with original maturities of three months or less. The Company anticipates no losses as a result of counterparty risk on these instruments. Book overdraft balances resulting from zero balance type accounts at September 30, 2012 and 2011, totaled $20.6 million and $22.8 million, respectively, and are reflected separately as liabilities on the accompanying consolidated balance sheets. The Company accounts for the change in book overdraft positions as operating cash flows in the accompanying consolidated statements of cash flows.

Restricted Cash

Restricted cash includes funds that are required to be maintained in separate Company-owned bank accounts pursuant to certain parking management contracts and used solely for the operation of such facilities.. These balances were $6.9 million and $5.5 million at September 30, 2012 and 2011, respectively. In addition, pursuant to the Mortgage and Mezzanine loan agreements discussed in Note 10, the Company was required to maintain cash accounts into which all cash inflows associated with parking facilities owned by PropCo were to be deposited. Such funds were transferred to various Company-owned bank accounts which were controlled by the lenders, with the Company having no discretion over the use of the funds. At September 30, 2011, such restricted cash totaled $16.1 million. As the related debt was repaid, there were no such restrictions at September 30, 2012.

Management Accounts Receivable

Management accounts receivable are recorded at the amount earned from third parties for management fees and reimbursements of expenses paid on behalf of clients. The Company reports management accounts receivable net of an allowance for doubtful accounts to represent its estimate of the amount that ultimately will be realized in cash. The Company reviews the adequacy of its allowance for doubtful accounts on an ongoing basis using historical collection trends, analyses of receivable portfolios by region and by source, aging of receivables, as well as review of specific accounts, and makes adjustments to the allowance as necessary. Changes in economic conditions, particularly in the Northeast and Mid-Atlantic United States where a large concentration of the Company’s revenues reside, could have an impact on the collection of existing receivable balances or future allowance considerations.

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KCPC Holdings, Inc. and Subsidiaries

Notes to Consolidated Financial Statements (continued)

3. Summary of Significant Accounting Policies (continued)

Management Accounts Payable

Management accounts payable are recorded at the amount owed to third parties for revenue collections in excess of management fees and expenses paid on behalf of clients.

Accounts Receivable

Accounts receivable are recorded at the amount earned from monthly parking customers, credit card transactions from parking revenue or other entities that contract with the company for parking at our owned and leased locations. The Company reports accounts receivable net of an allowance for doubtful accounts to represent its estimate of the amount that ultimately will be realized in cash. The Company reviews the adequacy of its allowance for doubtful accounts on an ongoing basis using historical collection trends, analyses of receivable portfolios by region and by source, aging of receivables, as well as review of specific accounts, and makes adjustments in the allowance as necessary. Changes in economic conditions, particularly in the Northeast and Mid-Atlantic United States, where a large concentration of the Company’s revenues reside, could have an impact on the collection of existing receivable balances or future allowance considerations.

Prepaid Expenses and Other Assets

As of September 30, 2012, prepaid expenses and other assets consist primarily of prepaid rent of $9.6 million and insurance receivables of $4.5 million. As of September 30, 2011, prepaid expenses and other assets consist primarily of prepaid rent of $9.5 million and insurance receivables of $7.7 million.

Notes Receivable

Notes receivable consists of various notes due from related parties and customers. See Note 6 for a description of related party notes receivable at September 30, 2011.

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KCPC Holdings, Inc. and Subsidiaries

Notes to Consolidated Financial Statements (continued)

3. Summary of Significant Accounting Policies (continued)

Property, Equipment, and Leasehold Improvements

Property, equipment, and leasehold improvements, including computer hardware and software, are recorded at cost. Depreciation is provided principally on a straight-line basis over the estimated useful life of the asset, which is generally one to fifteen years for furniture, fixtures, and equipment, three to six years for computer software, five years for computer hardware, and thirty to forty years for buildings and garages. Leasehold improvements are amortized over the original lease term or the estimated useful life of the asset, whichever is shorter. Internally-developed software is capitalized and depreciated over the estimated useful life of the asset. Additions and improvements to property and equipment that extend their economic life are capitalized. Repair and maintenance costs are charged to operating expense as incurred.

Investment in Partnerships and Joint Ventures

The Company has ownership interests in various other partnerships, joint ventures or similar arrangements which operate parking facilities. The Company’s ownership in such entities ranges from 30% to 50%. Such entities are accounted for using the equity method of accounting. The Company consolidates those entities where it is the primary beneficiary.

Other Assets

Other assets are comprised of the cash surrender value of life insurance policies, security deposits, deferred debt issuance costs, and other miscellaneous assets. Deferred debt issuance costs are amortized over the contractual term of the related debt using the effective interest method. Unamortized debt issuance costs at September 30, 2012 and 2011, were $3.8 million and $7.2 million, respectively. Amortization of such costs during the years ended September 30, 2012, 2011, and 2010, was $2.9 million, $4.3 million, and $2.3 million, respectively. In 2007, the Company provided a purchase option to a shareholder to purchase a PropCo real estate property in exchange for the shareholder providing an additional guarantee to the Company’s lenders on the same real estate property. The Company recorded an asset for the guarantee received equal to the fair value of the purchase option at the time of issuance with a corresponding liability for the purchase option granted. The unamortized portion of this asset and liability were derecognized in December 2011 as described in Note 9.

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KCPC Holdings, Inc. and Subsidiaries

Notes to Consolidated Financial Statements (continued)

3. Summary of Significant Accounting Policies (continued)

Lease Transactions and Related Balances

The Company accounts for operating lease obligations and sublease income on a straight-line basis. Contingent or percentage rent obligations of the Company are recognized when operations indicate such amounts will be paid. Contingent sublease income is recognized when the performance measures have been met. Lease obligations paid in advance are included in prepaid rent. The difference between actual lease payments and straight-line lease expense over the original lease term, excluding optional renewal periods, is deferred and included within other liabilities on the accompanying balance sheet. Assets and liabilities related to favorable and unfavorable lease rate differentials arising from the Acquisition are amortized to rent expense over the remaining terms of the respective leases. Rent expense for all operating leases is reflected in cost of parking or general and administrative expenses.

In the event the Company ceases to use a property the Company leases under an operating lease, it determines whether it has a loss to record related to its operating lease obligations. If the cease-use date criteria have not been met, no loss is recognized by the Company unless it has entered into a sublease on such property and the Company has determined it has a loss on such sublease which would then be accrued.

Impairment of Long-Lived Assets, Goodwill, and Indefinite-Lived Assets

Long-lived assets such as property, equipment, leasehold improvements, and definite-lived intangible assets such as developed technology and favorable management agreements and contracts are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to estimated undiscounted future cash flows expected to be generated by the asset, including in certain instances amounts estimated to be received upon disposition of the related assets. If the carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset exceeds the fair value of the asset. Amortization of long-lived assets is provided principally on a straight-line basis over the estimated useful life of the asset.

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KCPC Holdings, Inc. and Subsidiaries

Notes to Consolidated Financial Statements (continued)

3. Summary of Significant Accounting Policies (continued)

Goodwill and indefinite-life intangible assets, which consists of the Company’s tradename, are tested annually for impairment (June 30 testing date), and are tested for impairment more frequently if events and circumstances indicate that the assets might be impaired. If an indication of impairment exists, the Company compares the carrying amount of the reporting unit to its estimated fair value. If the reporting unit’s carrying value exceeds its fair value, the Company allocates the fair value to all of the assets and liabilities of the reporting unit and determines the implied fair value of the goodwill. An impairment loss is recognized to the extent that the carrying amount of goodwill or other indefinite-life intangible assets exceed the implied fair value.

Assets Held for Sale

Long-lived assets are classified as held for sale upon meeting certain criteria. The assets must be available for immediate sale in its present condition subject only to terms that are usual and customary for sales and the sale must be probable, and its transfer expected to qualify for recognition as a completed sale, within one year, with certain exceptions. The Company evaluates assets held for sale at each reporting date to ensure that the established criteria have been met. See Note 9 for a description of assets held for sale at September 30, 2011.

Income Taxes

The Company files a consolidated federal income tax return. The Company uses the asset and liability method to account for income taxes. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company accounts for uncertain tax positions in accordance with guidance issued by the Financial Accounting Standards Board (FASB). This guidance applies broadly to all tax positions taken by a company, including decisions to not report income in a tax return or to classify a transaction as tax exempt. The approach is a two-step benefit recognition model. The amount of benefit to recognize is measured as the largest amount of tax benefit that is greater than 50% likely of being ultimately realized upon settlement. The tax position is derecognized when it is no longer more likely than not of being sustained.

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KCPC Holdings, Inc. and Subsidiaries

Notes to Consolidated Financial Statements (continued)

3. Summary of Significant Accounting Policies (continued)

We record a valuation allowance against certain of our deferred income tax assets if it is more likely than not that those assets will not be realized. In evaluating our ability to realize our deferred income tax assets we consider all available positive and negative evidence, including our operating results, ongoing tax planning, and forecasts of future taxable income on a jurisdiction by jurisdiction basis. In the event we were to determine that we would be able to realize these deferred income tax assets in the future, we would make an adjustment to the valuation allowance, which would reduce the provision for income taxes.

Pre-opening Expense

The direct and incremental costs of hiring and training personnel associated with the opening of new parking facilities, and the associated internal development costs, are expensed as incurred. Such costs are included in cost of parking on the accompanying consolidated statements of operations.

Fair Value

Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. In determining fair value, a three level hierarchy for inputs is used. These levels are:

·      Level 1 — Quoted prices (unadjusted) for an identical asset or liability in an active market

·                  Level 2 — Quoted prices for a similar asset or liability in an active market or model-derived valuations in which all significant inputs are observable for substantially the full term of the asset or liability

·                  Level 3 — Unobservable and significant to the fair value measurement of the asset or liability

The Company discloses the fair values of financial instruments for which it is practical to estimate the value. Fair value disclosures exclude certain financial instruments such as trade receivables and payables when carrying values approximate the fair value. The fair values of the financial instruments are estimates based upon current market conditions and quoted market prices for the same or similar instruments as of September 30. The Company has variable rate long-term debt (a

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KCPC Holdings, Inc. and Subsidiaries

Notes to Consolidated Financial Statements (continued)

3. Summary of Significant Accounting Policies (continued)

revolving line of credit and term loans) with varying base rates plus a credit spread. The fair value of this long-term debt, determined by using a discounted cash flow approach, a Level 3 fair value measure, was $226.3 million as of September 30, 2012. The Company’s nonrecurring fair value measurements are included in the table below:

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KCPC Holdings, Inc. and Subsidiaries

Notes to Consolidated Financial Statements (continued)

3. Summary of Significant Accounting Policies (continued)

Long-lived assets held for sale were written down to their fair value resulting in a loss of $1.7 million, which was included in earnings for the period. All long-lived assets held for sale were disposed of during the year ended September 30, 2012.

Goodwill with a carrying amount of $214.9 million was written down to its implied fair value of $195.3 million, resulting in an impairment charge of $19.6 million, which was included in earnings for the period. Definite-lived intangibles with a carrying amount of $86.1 million was written down to its implied fair value of $83.9 million, resulting in an impairment charge of $2.2 million, which was included in earnings for the period. Long-lived assets held for sale with a carrying amount of $268.0 million were written down to their fair value of $209.9 million, less cost to sell of $8.4 million (or $201.5 million), resulting in a loss of $66.5 million, which was included in earnings for the period. Long-lived assets held and used with a carrying amount of $6.3 million were written down to their fair value of $5.9 million, resulting in an impairment charge of $0.4 million, which was included in earnings for the period.

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KCPC Holdings, Inc. and Subsidiaries

Notes to Consolidated Financial Statements (continued)

3. Summary of Significant Accounting Policies (continued)

Stock Option Plans

Generally accepted accounting principles require entities to recognize compensation costs for share-based payments using the fair value method. Stock-based compensation expense recognized during the period is based on the value of the portion of stock-based payment awards that is ultimately expected to vest. As stock-based compensation expense recognized in the accompanying statements of operations is based on awards ultimately expected to vest, it has been reduced for estimated forfeitures. Forfeitures are required to be estimated at the date of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. Compensation cost for awards is recognized on a straight-line basis. The stock option plans were terminated upon the effective date of the merger described in Note 2. See Note 14 for further information.

Business Concentrations

Approximately 52%, 52%, and 51% of the Company’s total revenues from continuing operations for the years ended September 30, 2012, 2011, and 2010, respectively, excluding reimbursement of management contract expenses, were attributable to parking and management contract operations geographically located in the Northeastern area of the United States. Revenues from operations in New York City and surrounding areas accounted for approximately 29%, 29%, and 31% of total revenues from continuing operations for the years ended September 30, 2012, 2011, and 2010, respectively, excluding reimbursement of management expenses.

Risk Management

The Company utilizes a combination of indemnity and self-insurance coverages, up to certain maximum losses for liability, health, and workers’ compensation claims. The accompanying consolidated balance sheets reflect the estimated losses related to such risks. The primary general liability coverage is $2 million per occurrence, $2 million in the aggregate per location, and $15 million policy in the aggregate. The Company’s various liability insurance policies have deductibles or self-insured retentions of up to $250 thousand per occurrence, which must be met before the insurance companies are required to reimburse the Company for costs related to covered claims. The Company’s workers’ compensation program has a deductible of $250 thousand, except for workers’ compensation monopolistic states of Ohio, North Dakota, Washington, and Wyoming, where there is no deductible. In addition, the Company has a deductible of $1 million and a self-insured retention of $50 thousand for costs related to

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KCPC Holdings, Inc. and Subsidiaries

Notes to Consolidated Financial Statements (continued)

3. Summary of Significant Accounting Policies (continued)

garagekeepers legal liability claims. The Company also provides health insurance for many of its employees and purchases a stop-loss policy with a deductible of $175 thousand annually per participant. As a result, the Company is, in effect, self-insured for all claims up to the retention levels. The recognition of liabilities is based upon management’s determination of an unfavorable outcome of a claim being deemed as probable and reasonably estimable. This determination requires the use of judgment in both the estimation of probability and the amount to be recognized as a liability. The Company engages an actuary to assist in determining the estimated liabilities for general liability claims, automobile liability claims, employee medical costs, and workers’ compensation claims. Management utilizes historical experience with similar claims along with input from legal counsel in determining the likelihood and extent of an unfavorable outcome for certain general litigation. Future events may indicate differences from these judgments and estimates and result in increased expense recognition in future periods. The undiscounted liabilities related to these self-insured obligations at September 30, 2012 and 2011, were $33.4 million and $40.3 million, respectively, and are included in accrued expenses.

Advertising Costs

Advertising costs are expensed as incurred and included in cost of parking and general and administrative expenses. Advertising costs were $2.9 million, $4.1 million, and $3.4 million for the years ended September 30, 2012, 2011, and 2010, respectively.

Principles of Consolidation

The consolidated financial statements include the accounts of the Company, its wholly owned subsidiaries, and variable interest entities in which the Company is the primary beneficiary. Noncontrolling interest recorded in the accompanying consolidated statements of operations is the interest in consolidated variable interest entities not controlled by the Company. The Company has interest in 7 joint ventures, 16 general partnerships, and 7 limited liability companies. Of the 30 variable interest entities, 25 are consolidated into our consolidated financial statements and 5 are single-purpose entities where the Company is not the primary beneficiary and therefore the Company does not control these entities as power is shared. Investments in variable interest entities where the Company is not the primary beneficiary are accounted for under the equity method. All significant intercompany profits, transactions and balances have been eliminated in consolidation.

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KCPC Holdings, Inc. and Subsidiaries

Notes to Consolidated Financial Statements (continued)

3. Summary of Significant Accounting Policies (continued)

Revisions

The Company has revised its presentation of deferred income tax assets and liabilities on the accompanying balance sheet as of September 30, 2011. These revisions were made to correctly reflect the impact of assets held for sale at September 30, 2011 and the subsequent fiscal 2012 sales of these properties on the current and noncurrent presentation of the affected tax accounts; specifically, those related to the underlying assets of the Company’s partnerships that were involved in these sales. The following table presents the originally reported and revised tax accounts: