Subaru Financial Statement Updates

Deleted Accounts Report Section Page/Line# Account # Description Subaru Financial Statement Updates 2017 Expense Page 2 Line 4 3A Finance Income Expense Page 2 Line 4 3B Finance Income Expense Page 2 Line 5 4A Insurance Income Expense Page 2 Line 5 4B Insurance Income Expense Page 2 Line 6 5A Subaru Service Contract Income Expense Page 2 Line 6 5B Subaru Service Contract Income Expense Page 2 Line 7 6A Other Service Contract Income Expense Page 2 Line 7 6B Other Service Contract Income Expense Page 2 Line 8 7A GAP Insurance Income Expense Page 2 Line 8 7B GAP Insurance Income Expense Page 2 Line 9 8A Charge Backs & Repo Losses Expense Page 2 Line 9 8B Charge Backs & Repo Losses Expense Page 2 Line 10 9A Aftermarket Income Expense Page 2 Line 10 9B Aftermarket Income Memo Page 3 Line 8 153A New Floor Plan Assistance Expense Page 2 Line 15 31B Advertising Rebates - USED Memo Page 3 line 70 170A F&I - USED - FIN CTR Memo Page 3 line 70 171A F&I - USED - INS CTR Memo Page 3 line 70 172A F&I - USED - SAS SVC CTR Memo Page 3 line 70 173A F&I - USED - OTHER SVC CTR Memo Page 3 line 70 174A F&I - USED - GAP INS 1 Page

Deleted Accounts Report Section Page/Line# Account # Description Memo Page 3 line 71 170B F&I - USED - FIN CTR Memo Page 3 line 71 171B F&I - USED - INS CTR Memo Page 3 line 71 172B F&I - USED - SAS SVC CTR Memo Page 3 line 71 173B F&I - USED - OTHER SVC CTR Memo Page 3 line 71 174B F&I - USED - GAP INS Cost of Sale Page 4 Line 6 618 Tribeca Sale Page 4 Line 6 418 Tribeca Count Account Page 4 Line 6 418@ Tribeca Cost of Sale Page 4 Line 6 618L Tribeca Sale Page 4 Line 6 418L Tribeca Count Account Page 4 Line 6 418L@ Tribeca Memo Page 4 Line 18 175A (memo) Total New Internet Retail/Lease Memo Page 4 Line 18 175B (memo) Total New Internet Retail/Lease Memo Page 4 Line 18 175C (memo) Total New Internet Retail/Lease Memo Page 4 Line 29 176A (memo) Total Used Internet Retail/Lease Memo Page 4 Line 29 176B (memo) Total Used Internet Retail/Lease Memo Page 4 Line 29 176C (memo) Total Used Internet Retail/Lease Cost of Sale Page 4 Line 34 651A Express Service Sale Page 4 Line 34 451A Express Service Count Account Page 4 Line 34 451A@ Express Service Cost of Sale Page 4 Line 42 659 Miscellaneous Service Sales Sale Page 4 Line 42 459 Miscellaneous Service Sales Memo Page 4 Line 45 177A (memo) Total Service Internet Sales Memo Page 4 Line 45 177B (memo) Total Service Internet Sales Memo Page 4 Line 45 177C (memo) Total Service Internet Sales Memo Page 4 Line 53 178A (memo) Total Body Shop Internet Sales Memo Page 4 Line 53 178B (memo) Total Body Shop Internet Sales Memo Page 4 Line 53 178C (memo) Total Body Shop Internet Sales 2 Page

Deleted Accounts Report Section Page/Line# Account # Description Cost of Sale Page 4 Line 55 661A Express Service R.O. Sale Page 4 Line 55 461A Express Service R.O. Count Account Page 4 Line 55 461A@ Express Service R.O. Expense Page 2 Line 5 11F Comp & Incentive - Salespeople - New Other Expense Page 2 Line 6 15F Interest - Floorplan - New Other Expense Page 2 Line 7 29A Floor Plan Assistance - New Subaru Expense Page 2 Line 7 29F Floor Plan Assistance - New Other Expense Page 2 Line 8 13F Comp F & I / Service Contracts - New Other Expense Page 2 Line 9 12F Delivery Expense - New Other Expense Page 2 Line 10 14F Customer Relations Adjustments - New Other Expense Page 2 Line 11 16F Demonstrator Expense - New Other Expense Page 2 Line 12 32F Advertising - Association - New Other Expense Page 2 Line 13 19F Advertising Net - New Other Expense Page 2 Line 14 30F Internet Advertising - New Other Expense Page 2 Line 15 31F Advertising Rebates - New Other Expense Page 2 Line 17 20F Salaries - Owners - New Other Expense Page 2 Line 18 21F Salaries - Supervision - New Other Expense Page 2 Line 21 22F Salaries Clerical - New Other 3 Page

Expense Page 2 Line 22 23F Other Salaries & Wages - New Other Expense Page 2 Line 23 27F Taxes - Payroll - New Other Expense Page 2 Line 24 28F Employee Benfts/Pension Fund - New Other Expense Page 2 Line 25 24F Absentee Compensation - New Other Expense Page 2 Line 27 51F Company Vehicle Expense - New Other Expense Page 2 Line 28 60F Office Supplies - New Other Expense Page 2 Line 29 61F Other Supplies - New Other Expense Page 2 Line 33 69F Bad Debt - New Other Expense Page 2 Line 34 66F Contributions - New Other Expense Page 2 Line 36 68F Outside Services - New Other Expense Page 2 Line 37 62F Laundry & Uniforms - New Other Expense Page 2 Line 38 70F Travel & Entertainment - New Other Expense Page 2 Line 39 71F Memberships, Dues & Publications - New Other Expense Page 2 Line 40 72F Legal & Auditing - New Other Expense Page 2 Line 41 74F Telephone - New Other Expense Page 2 Line 42 76F Freight & Express/Postage - New Other Expense Page 2 Line 43 50F Training - New Other 4 Page Expense Page 2 Line 44 77F Data Processing - New Other

Expense Page 2 Line 45 78F Miscellaneous - New Other Expense Page 2 Line 47 80F Rent/Lease - New Other Expense Page 2 Line 48 81F Amortization - Leaseholds - New Other Expense Page 2 Line 49 82F Repairs Real Estate - New Other Expense Page 2 Line 50 83F Depreciation - Bldg & Improvements - New Other Expense Page 2 Line 51 84F Taxes - Real Estate - New Other Expense Page 2 Line 52 85F Insurance - Bldgs & Improvements - New Other Expense Page 2 Line 53 86F Interest - Real Estate Mortgage - New Other Expense Page 2 Line 54 87F Heat, Light, Power, & Water - New Other Expense Page 2 Line 55 88F Ins Other than Bldgs & Imprvmnts - New Other Expense Page 2 Line 56 89F Taxes not Real Est, Inc & Pyrl - New Other Expense Page 2 Line 57 93F Other Interest - New Other Expense Page 2 Line 58 91F Deprec Other than Bldgs & Imp - New Other Expense Page 2 Line 59 94F Equipment Repairs & Rentals - New Other Expense Page 3 Line 12 32B Advertising - Association - Used Expense Page 3 Line 19 35C Comp - Advisors, Wholesale, Ctr. - Service Expense Page 3 Line 19 35D Comp - Advisors, Wholesale, Ctr. - P&A Expense Page 3 Line 19 35E Comp - Advisors, Wholesale, Ctr. - Body 5 Page

Expense Page 3 Line 20 36C Compensation - Express Service Expense Page 3 Line 20 36D Compensation - P&A Other Income Page 3 Line 66 811 Subaru SSLP Income Other Deduction Page 3 Line 66 860 Subaru SSLP Exp. Other Income Page 3 Line 68 810 Other Income - Subaru Other Deduction Page 3 Line 68 857 Other - Subaru Other Income Page 3 Line 69 812 Subaru Market Assistance Other Deduction Page 3 Line 69 861 Subaru Market Assistance Cost of Sale Page 4 Line 14 671A Finance Income - NEW Count Account Page 4 Line 14 671A@ Finance Income - NEW Cost of Sale Page 4 Line 15 672A Insurance Income - NEW Count Account Page 4 Line 15 672A@ Insurance Income - NEW Cost of Sale Page 4 Line 16 673A Subaru Service Contract Income - NEW Sale Page 4 Line 16 473A Subaru Service Contract Income - NEW Count Account Page 4 Line 16 473A@ Subaru Service Contract Income - NEW Cost of Sale Page 4 Line 17 674A Other Service Contract Income - NEW Sale Page 4 Line 17 474A Other Service Contract Income - NEW Count Account Page 4 Line 17 474A@ Other Service Contract Income - NEW Cost of Sale Page 4 Line 18 678A GAP Insurance Income - NEW Sale Page 4 Line 18 478A GAP Insurance Income - NEW Count Account Page 4 Line 18 478A@ GAP Insurance Income - NEW Cost of Sale Page 4 Line 19 676A Charge Backs & Repo Losses - NEW Count Account Page 4 Line 19 676A@ Charge Backs & Repo Losses - NEW 6 Page

Cost of Sale Page 4 Line 20 677A Aftermarket Income - NEW Sale Page 4 Line 20 477A Aftermarket Income - NEW Count Account Page 4 Line 20 477A@ Aftermarket Income - NEW Cost of Sale Page 4 Line 25 626 F&I NEW Other Sale Page 4 Line 25 426 F&I NEW Other Count Account Page 4 Line 25 426@ F&I NEW Other Cost of Sale Page 4 Line 38 671B Finance Income - USED Count Account Page 4 Line 38 671B@ Finance Income - USED Cost of Sale Page 4 Line 39 672B Insurance Income - USED Count Account Page 4 Line 39 672B@ Insurance Income - USED Cost of Sale Page 4 Line 40 673B Subaru Service Contract Income - USED Sale Page 4 Line 40 473B Subaru Service Contract Income - USED Count Account Page 4 Line 40 473B@ Subaru Service Contract Income - USED Cost of Sale Page 4 Line 41 674B Other Service Contract Income - USED Sale Page 4 Line 41 474B Other Service Contract Income - USED Count Account Page 4 Line 41 474B@ Other Service Contract Income - USED Cost of Sale Page 4 Line 42 678B GAP Insurance Income - USED Sale Page 4 Line 42 478B GAP Insurance Income - USED Count Account Page 4 Line 42 478B@ GAP Insurance Income - USED Cost of Sale Page 4 Line 43 676B Charge Backs & Repo Losses - USED Count Account Page 4 Line 43 676B@ Charge Backs & Repo Losses - USED Cost of Sale Page 4 Line 44 677B Aftermarket Income - USED Sale Page 4 Line 44 477B Aftermarket Income - USED Count Account Page 4 Line 44 477B@ Aftermarket Income - USED 7 Page

Memo Page 4 Line 71 162C Personnel - Salespeople - Express Memo Page 4 Line 72 163C Personnel - Technicians - Express Memo Page 4 Line 76 167C Personnel - Hired - Express Memo Page 4 Line 77 168C Personnel - Term - Express Cost of Sale Page 5 Line 6 670 Customer Labor Express Sale Page 5 Line 6 470 Customer Labor Express Count Account Page 5 Line 6 470@ Customer Labor Express Cost of Sale Page 5 Line 7 671 Warranty Labor Express Sale Page 5 Line 7 471 Warranty Labor Express Count Account Page 5 Line 7 471@ Warranty Labor Express Cost of Sale Page 5 Line 8 672 Internal Labor Express Sale Page 5 Line 8 472 Internal Labor Express Count Account Page 5 Line 8 472@ Internal Labor Express Cost of Sale Page 5 Line 9 673 Prepaid/Courtesy Maintenance Express Sale Page 5 Line 9 473 Prepaid/Courtesy Maintenance Express Count Account Page 5 Line 9 473@ Prepaid/Courtesy Maintenance Express Cost of Sale Page 5 Line 37 675 Customer Mechanic Express Sale Page 5 Line 37 475 Customer Mechanic Express Cost of Sale Page 5 Line 38 676 Warranty Express Sale Page 5 Line 38 476 Warranty Express Cost of Sale Page 5 Line 39 677 Internal Express Sale Page 5 Line 39 477 Internal Express 8 Page

Cost of Sale Page 5 Line 40 678 Prepaid/Courtesy Maintenance Express Sale Page 5 Line 40 478 Prepaid/Courtesy Maintenance Express Cost of Sale Page 5 Line 54 683 Gas, Oil & Grease - Express Service Sale Page 5 Line 54 483 Gas, Oil & Grease - Express Service Memo Page 5 Line 66 180A STALLS (incl Exp) Renamed Accounts None Memo Page 5 Line 66 158Y Available Express Tech Hrs. Memo Page 5 Line 67 180B LIFTS (Incl Exp) Memo Page 5 Line 68 181 SUBARU UIO Memo Page 5 Line 68 180C STALLS/LIFTS EXPRESS 9 Page