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Full title: Application / Third Interim Fee Application of Deloitte & Touche LLP as Independent Auditor for the Debtors and Debtors-In-Possession for Allowance of Compensation for Services Rendered Incurred for the Period From May 1, 2021 Through July 31, 2021 Filed by Debtor CBL & Associates Properties, Inc. (Attachments: # (1) Proposed Order) (Perez, Alfredo)

Document posted on Nov 3, 2021 in the bankruptcy, 111 pages and 0 tables.

Bankrupt11 Summary (Automatically Generated)

Grundberg, Ryan Call with T. Lane, D. Keddie, A. Briggs, $250.00 0.9 $225.00A. Hays, (Deloitte) to discuss audit status and audit planning items. Keddie, Danny Call with T. Lane, R. Grundberg, A. $250.00 0.9 $225.00Briggs, A. Hays, (Deloitte) to discuss audit status and audit planning items. Briggs, Alexandra Call with D. Keddie, R. Grundberg, A. $250.00 1.0 $250.00Hays, T. Lane (Deloitte) to discuss audit status and audit plan items. Hays, Aaron Call with A. Briggs, D. Keddie, R. $250.00 1.0 $250.00Grundberg, T. Lane (Deloitte) to discuss audit status and audit plan items. Keddie, Danny Call with A. Briggs, R. Grundberg, A. $250.00 1.0 $250.00Hays, T. Lane (Deloitte) to discuss audit status and audit plan items.

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Deloitte & Touche LLP 191 Peachtree St, Suite 2000 Atlanta, GA 30303-1749 Telephone: 404.220.1048 Facsimile: 404.631.8286 Mark Scalese Independent Auditor IN THE UNITED STATES BANKRUPTCY COURT FOR THE SOUTHERN DISTRICT OF TEXAS HOUSTON DIVISION ________________________________ § In re: § Chapter 11 § CBL & ASSOCIATES § Case No. 20-35226 (DRJ) PROPERTIES, INC., et al.,1 § Debtors. § (Jointly Administered) § SUMMARY COVERSHEET TO THE THIRD INTERIM FEE APPLICATION OF DELOITTE & TOUCHE LLP AS INDEPENDENT AUDITOR FOR THE DEBTORS AND DEBTORS-IN-POSSESSION FOR THE PERIOD FROM MAY 1, 2021 THROUGH JULY 31, 2021 Name of Applicant: Deloitte & Touche LLP Applicant's Role in Case: Independent Auditor for the Debtors Docket No. of Employment Order(s) Docket No. 938 Interim Application ( X ) No. 2nd Indicate whether this is an interim Final Application ( ) or final Application. If interim, indicate the number (1st, 2nd, 3rd, etc.) Beginning Date End Date Time period covered by this Application for which 5/01/2021 7/31/2021 interim compensation has not previously been awarded: Were the services provided necessary to the administration of or beneficial at the time rendered toward the completion of the case? (Y) Y/N Were the services performed in a reasonable amount of time commensurate with the complexity, importance and nature of the issues addressed? (Y) Y/N Is the requested compensation reasonable based on the customary compensation charged by comparable skilled practitioners in other non-bankruptcy cases? (Y) Y/N Do expense reimbursements represent actual and necessary expenses incurred? ( ) Y/N ¹ A complete list of the Debtors in these chapter 11 cases may be obtained on the website of the Debtors’ proposed claims and noticing agent at https://dmepiq11.com/CBLProperties. The Debtors service address for the purposes of these chapter 11 cases is 2030 Hamilton Place Blvd, Suite 500 Chattanooga, Tennessee 37421.

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Total professional fees requested in this Application: $440,360.00 Total professional hours covered by this Application: 1,552.3 Average hourly rate for professionals: $283.68 Total paraprofessional fees requested in this Application: $19,995.00 Total paraprofessional hours covered by this Application: 96.9 Average hourly rate for paraprofessionals: $206.35 Total fees requested in this Application: $440,360.00 Total expense reimbursements requested in this Application: $0.00 Total fees and expenses requested in this Application: $440,360.00 Total fees and expenses awarded in all prior Applications: $0.00 Plan status: Effective Date November 1, 2021 [Docket No. 1545]

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IN THE UNITED STATES BANKRUPTCY COURT FOR THE SOUTHERN DISTRICT OF TEXAS HOUSTON DIVISION ________________________________ § In re: § Chapter 11 § CBL & ASSOCIATES § Case No. 20-35226 (DRJ) PROPERTIES, INC., et al.,1 § Debtors. § (Jointly Administered) § THIRD INTERIM FEE APPLICATION OF DELOITTE & TOUCHE LLP AS INDEPENDENT AUDITOR FOR THE DEBTORS AND DEBTORS-IN-POSSESSION FOR ALLOWANCE OF COPENSATION FOR SERVICES RENDERED INCURRED FOR THE PERIOD FROM MAY 1, 2021 THROUGH JULY 31, 2021 IF YOU OBJECT TO THE RELIEF REQUESTED, YOU MUST RESPOND IN WRITING UNLESS OTHERWISE DIRECTED BY THE COURT, YOU MUST FILE YOUR RESPONSE ELECTRONICALLY AT HTTPS://EDF.TXB.USCOURTS.GOV/ WITHIN TWENTY-ONE DAYS FROM THE DATE THIS MOTION WAS FILED. IF YOU DO NOT HAVE ELECTRONIC FILING PRIVLIDGES, YOU MUST FILE A WRITTEN OBJECTION THAT IS ACTUALLY RECEIVED BY THE CLERK WITHIN TWENTY-ONE DAYS FROM THE DATE THIS MOTION WAS FILED. OTHERWISE, THE COURT MAY TREAT THE PLEADING AS UNOPPOSED AND GRANT THE RELIEF REQUESTED. REPRESENTED PARTES SHOULD ACT THROUGH THEIR ATTORNEY. ¹ A complete list of the Debtors in these chapter 11 cases may be obtained on the website of the Debtors’ proposed claims and noticing agent at https://dmepiq11.com/CBLProperties. The Debtors service address for the purposes of these chapter 11 cases is

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Name of Applicant: Deloitte & Touche LLP Authorized to Provide Professional Services as: Independent AuditorDate of Retention: Effective as of November 1, 2020 Period for which Compensation and Reimbursement is Sought: May 1, 2021 through July 31, 2021Total Amount of Fees Requested: $ 440,360.00 Amount of Expense Reimbursement Sought $ - Total Amount of Fees and Expense: $ 440,360.00 This is an: Monthly X Interim Final Application

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PRIOR FEE APPLICATIONS SERVICED
Table 1 on page 5. Back to List of Tables
Service Date Period
Covered
Requested
Fees
Requested
Expenses
Approved
Fees
None
07/08/21 11/01/2020 - 11/30/2020 None $ 287,957.50 $ - None $ 230,366.00 $ -
07/08/21 12/01/2020 - 12/31/2020 None $ 12,800.00 $ - None $ 10,240.00 $ -
07/23/21 01/01/2021 - 01/31/2021 None $ 146,387.00 $ - None $ 117,109.60 $ -
07/23/21 02/01/2021 - 02/28/2021 None $ 4,775.00 $ - None $ 3,820.00 $ -
08/19/21 03/01/2021 - 03/31/2021 None $ 158,295.00 $ - None $ 126,636.00 $ -
08/27/21 04/01/2021 - 04/30/2021 None $ 10,237.50 $ - None $ 8,190.00 $ -
10/06/21 05/01/2021 - 05/31/2021 None $ 159,820.00 $ - None $ 127,856.00 $ -
10/12/21 06/01/2021 - 06/30/2021 None $ 155,470.00 $ - None $ 124,376.00 $ -
10/17/21 07/01/2021 - 07/31/2021 None $ 125,070.00 $ - None $ 100,056.00 $ -
10/26/21 08/01/2021 - 08/31/2021 None $ 223,222.50 $ - None $ - $ -
PRIOR FEE APPLICATIONS SERVICED TOTAL $ 1,284,034.50 $ - $ 848,649.60 $ - PRIOR INTERIM FEE APPLICATIONS FILED
Table 2 on page 5. Back to List of Tables
Date
Filed / Docket #
Period
Covered
Requested Fees Requested
Expenses
Approved
Fees
10/27/2021
Dkt. 1530
11/01/2020 - 01/31/2021 $ 447,144.50 $ - $ -
11/1/2021
Dkt. 1547
02/01/2021 - 04/31/2021 $ 173,307.50 $ - $ -
TOTAL $ 620,452.00 $ - $ - $ - CUMULATIVE TIME SUMMARY BY PROFESSIONAL For the Period of May 1, 2021 through July 31, 2021 Professional Level Rate Hours Fees Audit Services - FY 2021 Scalese, Mark Partner/Principal $250.00 1.7 $425.00 Korczyk, Stefanie Senior Manager $250.00 1.6 $400.00 Keddie, Danny Manager $250.00 3.2 $800.00 Briggs, Alexandra Senior Consultant $250.00 1.0 $250.00 Grundberg, Ryan Senior Consultant $250.00 29.1 $7,275.00 Hays, Aaron Consultant $250.00 36.3 $9,075.00 Reddy, Nimmala Consultant $250.00 16.0 $4,000.00 Vuthem, Bhavana Consultant $250.00 8.0 $2,000.00 Professional Subtotal: 96.9 $24,225.00

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Professional Level Rate Hours Fees Bankruptcy Out of Scope Audit Services Sasso, Tony Managing Director $675.00 0.6 $405.00 Scalese, Mark Partner/Principal $600.00 3.8 $2,280.00 Vettese, Stephanie Managing Director $600.00 1.3 $780.00 Keddie, Danny Manager $450.00 8.4 $3,780.00 Fleming, Matthew Senior Manager $575.00 6.1 $3,507.50 Korczyk, Stefanie Senior Manager $500.00 1.5 $750.00 Sanghvi, Jiten Senior Manager $500.00 1.8 $900.00 Grundberg, Ryan Senior Consultant $375.00 0.5 $187.50 Professional Subtotal: 24.0 $12,590.00 Professional Level Rate Hours Fees Financial Statement Audit and Related Services (2021) Scalese, Mark Partner/Principal $250.00 27.3 $6,825.00 Snodgrass, Lori Partner/Principal $250.00 1.0 $250.00 Staat, Jeff Partner/Principal $250.00 4.2 $1,050.00 Williams, Bryan Partner/Principal $250.00 0.5 $125.00 Korczyk, Stefanie Senior Manager $250.00 18.6 $4,650.00 Gupta, Ashita Manager $250.00 13.6 $3,400.00 Keddie, Danny Manager $250.00 53.7 $13,425.00 Briggs, Alexandra Senior Consultant $250.00 228.2 $57,050.00Grundberg, Ryan Senior Consultant $250.00 230.2 $57,550.00 Mishra, Chirag Senior Consultant $250.00 23.1 $5,775.00 Batta, Swapna Consultant $250.00 4.1 $1,025.00 Hays, Aaron Consultant $250.00 245.1 $61,275.00 Pramanik, Samiran Consultant $250.00 28.1 $7,025.00 Reddy, Nimmala Consultant $250.00 18.5 $4,625.00 Veluri, Pavani Consultant $250.00 17.1 $4,275.00 Vuthem, Bhavana Consultant $250.00 31.5 $7,875.00 Zavala, Jasmine Consultant $250.00 80.2 $20,050.00 Professional Subtotal: 1,025.0 $256,250.00 Professional Level Rate Hours Fees Firm Retention Scalese, Mark Partner/Principal $250.00 0.4 $100.00 Staat, Jeff Partner/Principal $250.00 1.0 $250.00 Korczyk, Stefanie Senior Manager $250.00 1.5 $375.00 Keddie, Danny Manager $250.00 1.0 $250.00 Soni, Soni Consultant $250.00 2.0 $500.00 Professional Subtotal: 5.9 $1,475.00

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Professional Level Rate Hours Fees Preparation of Fee Applications Korczyk, Stefanie Senior Manager $250.00 1.2 $300.00 Keddie, Danny Manager $250.00 2.1 $525.00 McDonald, Carisa Senior Project Controller $250.00 21.9 $5,475.00McDonald, Carisa Senior Project Controller $175.00 2.9 $507.50Gutierrez, Dalia Project Controller $250.00 5.3 $1,325.00 Gutierrez, Dalia Project Controller $175.00 31.0 $5,425.00 Tomar, Arzoo Consultant $250.00 3.5 $875.00 Tomar, Arzoo Consultant $175.00 7.0 $1,225.00 Trivedi, Sanyam Consultant $250.00 2.0 $500.00 Veerabomma, Chandra Consultant $250.00 7.8 $1,950.00 Veerabomma, Chandra Consultant $175.00 15.5 $2,712.50 Professional Subtotal: 100.2 $20,820.00 Professional Level Rate Hours Fees Q2 2021 Review Keddie, Danny Manager $0.00 7.8 $0.00 Briggs, Alexandra Senior Consultant $0.00 4.6 $0.00 Grundberg, Ryan Senior Consultant $0.00 17.5 $0.00 Hays, Aaron Consultant $0.00 1.0 $0.00 Professional Subtotal: 30.9 $0.00 Professional Level Rate Hours Fees Quarterly Review Services (Q1 2021) - Fixed Fee Scalese, Mark Partner/Principal $0.00 7.5 $0.00 Staat, Jeff Partner/Principal $0.00 7.5 $0.00 Sanwaria, Shekhar Managing Director $0.00 0.5 $0.00 Korczyk, Stefanie Senior Manager $0.00 25.9 $0.00 Keddie, Danny Manager $0.00 60.6 $0.00 Grundberg, Ryan Senior Consultant $0.00 70.7 $0.00 Balasubramanya, Consultant $0.00 3.5 $0.00 Hays, Aaron Consultant $0.00 46.7 $0.00 Mangal, Aastha Consultant $0.00 1.5 $0.00 Saucedo, Felix Consultant $0.00 39.0 $0.00 Sharma, Jaiyant Consultant $0.00 6.0 $0.00 Professional Subtotal: 269.4 $125,000.00 Total Blended Rate: $283.68 1,552.3 $440,360.00

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CUMULATIVE FEES BY CATEGORY SUMMARY For the Period of May 1, 2021 through July 31, 2021 Categories Hours Fees Audit Services - FY 2021 96.9 $24,225.00 Bankruptcy Out of Scope Audit Services 24.0 $12,590.00 Financial Statement Audit and Related Services (2021) 1,025.0 $256,250.00Firm Retention 5.9 $1,475.00 Preparation of Fee Applications 100.2 $20,820.00 Q2 2021 Review 30.9 $0.00 Quarterly Review Services (Q1 2021) - Fixed Fee 269.4 $125,000.00Fees Category Subtotal : 1,552.3 $440,360.00

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Deloitte & Touche LLP 191 Peachtree St, Suite 2000 Atlanta, GA 30303-1749 Telephone: 404.220.1048 Facsimile: 404.631.8286 Mark Scalese Independent Auditor IN THE UNITED STATES BANKRUPTCY COURT FOR THE SOUTHERN DISTRICT OF TEXAS HOUSTON DIVISION ________________________________ § In re: § Chapter 11 § CBL & ASSOCIATES § Case No. 20-35226 (DRJ) PROPERTIES, INC., et al.,1 § Debtors. § (Jointly Administered) § THIRD INTERIM FEE APPLICATION OF DELOITTE & TOUCHE LLP AS INDEPENDENT AUDITOR FOR THE DEBTORS AND DEBTORS-IN-POSSESSION FOR THE PERIOD FROM MAY 1, 2021 THROUGH JULY 31, 2021 Deloitte & Touche LLP (“Deloitte & Touche” or the “Applicant”), independent auditor for the above-captioned debtors and debtors-in-possession (collectively, the “Debtors”) in these chapter 11 cases, hereby seeks allowance and payment of compensation and reimbursement of expenses pursuant to section 105(a), 330 and 331 of chapter 11 of title 11 of the United States Code (the “Bankruptcy Code”), rule 2016 of the Federal Rules of Bankruptcy Procedure (the “Bankruptcy Rules”), and rule 2016-1 of the Local Bankruptcy Rules for the Southern District of Texas (the “Local Rules”), for the period commencing May 1, 2021 through and including July 31, 2021 (the “Application Period”). In support of this fee application (the “Fee Application”), Deloitte & Touche respectfully represents as follows:

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JURISDICTION 1. The Court has subject matter jurisdiction to consider and determine this matter pursuant to 28 U.S.C. §§ 157 and 1334. This is a core proceeding pursuant to 28 U.S.C. § 157(b). Venue is proper in this Court pursuant to 28 U.S.C. §§ 1408 and 1409. STATUTORY BASIS 2. The statutory predicates for the relief requested herein are: (i) sections 330 and 331 of the Bankruptcy Code; (ii) rule 2016 of the Bankruptcy Rules; and (iii) rule 2016-1 of the Local Rules. BACKGROUND 3. On November 1, 2020 (the “Petition Date”), the Debtors each filed a voluntary petition for relief under chapter 11 of the Bankruptcy Code. The Debtors are operating their businesses and managing their properties as debtors in possession pursuant to sections 1107(a) and 1108 of the Bankruptcy Code. 4. No request for the appointment of a trustee or examiner has been made and no official committee of unsecured creditors has been appointed in these chapter 11 cases. 5. On December 22, 2020, the Court entered the Order Establishing Procedures for Interim Compensation and Reimbursement of Expenses for Professionals [Docket No. 350] (the “Compensation Order”), which generally sets forth the procedures for interim and final compensation and expense reimbursement for retained professionals. RETENTION OF DELOITTE & TOUCHE 6. On February 9, 2021, the Debtors filed the Application of Debtors for Entry of an Order (I) Authorizing the Employment and Retention of Deloitte & Touche LLP for Independent Audit Services Effective as of the Petition Date and (II) Granting Related Relief [Docket No. 889] (the “Retention Application”). 7. On March 8, 2021, the Court entered an order approving the Retention Application [Docket No. 938] (the “Retention Order”).

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RELIEF REQUESTED 8. By this Fee Application, Deloitte & Touche respectfully requests allowance and payment of 100% of its fees in the amount of $440,360.00. Deloitte & Touche did not incur expenses during the Application Period for which it seeks reimbursement. Deloitte & Touche submits this Fee Application in accordance with the Compensation Order and the Retention Order. All services for which Deloitte & Touche requests compensation were performed for, or on behalf of, the Debtors. BASIS FOR RELIEF 9. This is the third interim fee application filed by Deloitte & Touche in these cases. In connection with the professional services rendered, by this Fee Application, Deloitte & Touche seeks compensation in the amount of $440,360.00. The Applicant maintains computerized records of the time expended in the rendering of the professional services required by the Debtors. These records are maintained in the ordinary course of the Applicant’s business. A detailed statement of hours spent rendering professional services to the Debtors in support of Deloitte Touche’s request for compensation for fees incurred during the Application Period is attached hereto as Exhibit A. Exhibit A: (i) identifies the professionals and paraprofessionals that rendered services in each project category; and (ii) describes each service such professional or paraprofessional performed. 10. No agreement or understanding exists between Deloitte & Touche and any nonaffiliated or unrelated person or persons for the sharing of compensation received or to be received for professional services rendered in or in connection with these cases. DESCRIPTION OF SERVICES RENDERED 11. Deloitte & Touche provides below an overview of the services it rendered as independent auditor for the Debtors during the Application Period. Detailed descriptions of these services, the amount of fees incurred, and the amount of hours spent providing services throughout the Application Period are also provided in the attached Exhibits.

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Audit Services – FY 2021: Hours 96.9, Amount $24,225.00 • Deloitte & Touche participated in internal planning meetings for the FY 2021 audit. • Deloitte & Touche performed risk assessment procedures and documented planning conclusions related to the FY 2021 audit. Bankruptcy Out of Scope Services (2021): Hours 24.0, Amount $12,590.00 • Deloitte & Touche participated in internal calls to discuss timing and planning for bankruptcy emergence and fresh start accounting. • Deloitte & Touche participated in external calls with the Debtors to discuss timing and planning for bankruptcy emergence and fresh start accounting. • Deloitte & Touche participated in external calls with the Debtors and Stout, a third-party firm hired by the Debtors, to assist with bankruptcy emergence and fresh start accounting. Financial Statement Audit and Related Services (2021): Hours 1,025.0 Amount $256,250.00 • Deloitte & Touche participated in internal planning meetings for the FY 2021 audit. • Deloitte & Touche performed risk assessment procedures and documented planning conclusions related to the FY 2021 audit. • Deloitte & Touche performed interim audit testing of account balances and transactions. • Deloitte & Touche performed walkthroughs and documented design and implementation of internal controls over financial reporting. Preparation of Fee Applications: Hours 100.2, Amount $20,820.00 • Staff for Deloitte & Touche reviewed data for its monthly fee application in accordance with the Compensation Order.

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Q2 2021 Review: Hours 30.9, Amount $0.00 • Deloitte & Touche performed review procedures over the Q2 2021 Form 10-Q. • Deloitte & Touche performed review procedures over the balances and disclosures within the Q2 2021 form 10-Q. • Deloitte & Touche participated in periodic meetings with the Debtors’ management regarding support requests and the timing of deliverables. • Deloitte & Touche participated in periodic internal meetings with the engagement team to review the status of review procedures and discuss transactions that occurred during the quarter. Quarterly Review Services (Q1 2021) – Fixed Fee: Hours 269.4, Amount $125,000.00 • Deloitte & Touche performed review procedures over the Q1 2021 Form 10-Q. • Deloitte & Touche performed review procedures over the balances and disclosures within the Q1 2021 form 10-Q. • Deloitte & Touche participated in periodic meetings with the Debtors’ management regarding support requests and the timing of deliverables. • Deloitte & Touche participated in periodic internal meetings with the engagement team to review the status of review procedures and discuss transactions that occurred during the quarter. ALLOWANCE OF COMPENSATION 12. Because of the benefits realized by the Debtors, the nature of services provided, the amount of work done, the time consumed and the skill required, Deloitte & Touche requests that it be allowed, on an interim basis, compensation for the professional services rendered during the Application Period in the sum of $440,360.00.

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13. During the Application Period, allowance of compensation in the amount requested would result in a blended hourly billing rate for professionals of approximately $283.68. 14. Deloitte & Touche respectfully submits that the professional services rendered by Deloitte & Touche on behalf of the Debtors during the Application Period were reasonable, necessary and appropriate to the administration of these chapter 11 cases and related matters. DELOITTE & TOUCHE’S REQUESTED FEES SHOULD BE ALLOWED BY THIS COURT 15. Section 330 provides that a court may award a professional employed under section 327 of the Bankruptcy Code “reasonable compensation for actual, necessary services rendered . . . and reimbursement for actual, necessary expenses.” 11 U.S.C. § 330(a)(1). Section 330 sets forth the criteria for the award of compensation and reimbursement: In determining the amount of reasonable compensation to be awarded . . . the court shall consider the nature, the extent, and the value of such services, taking into account all relevant factors, including – (a) the time spent on such services; (b) the rates charged for such services; (c) whether the services were necessary to the administration of, or beneficial at the time at which the service was rendered toward the completion of, a case under this title; (d) whether the services were performed within a reasonable amount of time commensurate with the complexity, importance, and nature of the problem, issue, or task addressed; (e) with respect to a professional person, whether the person is board certified or otherwise has demonstrated skill and experience in the bankruptcy field; and (f) whether the compensation is reasonable based on the customary compensation charged by comparably skilled practitioners in cases other than cases under this title. 11 U.S.C. § 330(a)(3). 16. In the instant case, Deloitte & Touche respectfully submits that the services for which it seeks compensation in this Application Period were necessary for and beneficial to the Debtors and were performed economically, effectively, and efficiently. Deloitte & Touche further submits that the compensation requested herein is reasonable in light of the nature, extent, and value of such

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services to the Debtors. Further, in accordance with the factors enumerated in section 327(a) and 328(a) of the Bankruptcy Code, the amount of fees requested is fair and reasonable given: (i) the complexity of these cases; (ii) the time expended; (iii) the nature and extent of the services rendered; (iv) the value of such services; and (v) the costs of comparable services other than in a case under the Bankruptcy Code. Accordingly, the approval of the compensation sought herein is warranted. CERTIFICATE OF COMPLIANCE AND WAIVER 17. The undersigned representative of Deloitte & Touche certifies that Deloitte & Touche has reviewed the requirements of rule 2016-1 of the Local Rules and that the Fee Application substantially complies with that Local Rule. To the extent that the Fee Application does not comply in all respects with the requirements of Local Rule 2016-1, Deloitte & Touche believes that such deviations are not material and respectfully requests that any such requirement be waived. (Remainder of Page Intentionally Left Blank)

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WHEREFORE, Deloitte & Touche respectfully requests that the Court enter an order: (i) granting the allowance of compensation for professional services rendered to the Debtors by Deloitte & Touche during the Application Period in the amount of $440,360.00, for compensation for professional services rendered during the Application Period; (ii) authorizing and directing the Debtors to pay all such amounts to Deloitte & Touche; and (iii) granting such other and relief as may be just and proper. Dated: November 3, 2021 Atlanta, Georgia Respectfully submitted, DELOITTE & TOUCHE LLP /s/ Mark Scalese Mark Scalese Partner 191 Peachtree St, Suite 2000 Atlanta, GA 30303-1749 Telephone: 404.220.1048 Facsimile: 404.631.8286

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EXHIBIT A Professional Fees for the Fee Period May 1, 2021 through July 31, 2021

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees dit Services - FY 2021 /17/2021 Vuthem, bhavana Prepare rent rolls dashboard. $250.00 3.2 $800.00/18/2021 Vuthem, bhavana Continue to prepare rent rolls $250.00 1.9 $475.00dashboard. /19/2021 Grundberg, Ryan Prepare revenue risk assessment for $250.00 3.8 $950.00year-end audit (planning). Grundberg, Ryan Prepare miscellaneous items in $250.00 1.6 $400.00preparation for 2021 audit including requesting access to general ledger system from client, running general ledger details, set up new audit file. Grundberg, Ryan Call with A. Hays (Deloitte) to discuss $250.00 1.2 $300.00risk assessment and FY2021 audit planning procedures. Hays, Aaron Continue to perform preliminary risk $250.00 1.0 $250.00assessment activities for asset accounts. Hays, Aaron Perform preliminary risk assessment $250.00 2.6 $650.00activities for asset accounts. Hays, Aaron Call with R. Grundberg (Deloitte) to $250.00 1.2 $300.00discuss risk assessment and FY2021 audit planning procedures. Hays, Aaron Perform preliminary risk assessment $250.00 3.2 $800.00activities for liability and equity accounts. /20/2021 Grundberg, Ryan Prepare expense risk assessment for $250.00 3.1 $775.00year-end audit (planning). Grundberg, Ryan Call with A. Hays (Deloitte) to discuss $250.00 1.2 $300.00risk assessment and FY2021 audit planning procedures. Hays, Aaron Update real estate investment trust $250.00 2.1 $525.00industry reports and insider trading reports in the FY2021 CBL & Associates Properties, Inc. file. Hays, Aaron Update audit tool template workpaper. $250.00 0.8 $200.00

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees dit Services - FY 2021 /20/2021 Hays, Aaron Perform preliminary risk assessment $250.00 0.8 $200.00activities for asset accounts. Hays, Aaron Continue to perform preliminary risk $250.00 3.1 $775.00assessment activities for asset accounts. Hays, Aaron Call with R. Grundberg (Deloitte) to $250.00 1.2 $300.00discuss risk assessment and FY2021 audit planning procedures. Reddy, Nimmala Srikanth Prepare rent roll analytics. $250.00 3.1 $775.00/21/2021 Grundberg, Ryan Call with A. Hays (Deloitte) to discuss $250.00 1.2 $300.00risk assessment and FY2021 audit planning procedures. Hays, Aaron Perform preliminary risk assessment $250.00 3.1 $775.00activities for liability and equity accounts. Hays, Aaron Call with R. Grundberg (Deloitte) to $250.00 1.2 $300.00discuss risk assessment and FY2021 audit planning procedures. /24/2021 Grundberg, Ryan Prepare revenue risk assessment for $250.00 3.6 $900.00year-end audit (planning). Grundberg, Ryan Prepare expenses and other income $250.00 3.6 $900.00risk assessment (planning). Grundberg, Ryan Call with S. Korczyk, D. Keddie, A. $250.00 0.6 $150.00Hays (Deloitte) to discuss weekly plan for risk assessment and planning procedures. Hays, Aaron Review guidance related to fraud $250.00 1.2 $300.00brainstorming discussions. Hays, Aaron Perform risk assessment procedures $250.00 2.5 $625.00relating to revenue fraud risks. Hays, Aaron Document risk assessment procedures $250.00 3.1 $775.00related to revenue accounts. Hays, Aaron Convert the audit file from auditing $250.00 0.3 $75.00system (AS2) to engagement management system (EMS) system.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees dit Services - FY 2021 /24/2021 Hays, Aaron Call with R. Grundberg, S. Korczyk, D. $250.00 0.6 $150.00Keddie (Deloitte) to discuss weekly plan for risk assessment and planning procedures. Hays, Aaron Call with S. Korczyk (Deloitte) to $250.00 0.3 $75.00discuss how to convert the audit file into the engagement management system (EMS) system. Keddie, Danny Download rent roll data for FY 2021 $250.00 0.4 $100.00analytics. Keddie, Danny Initiate analytical requests for FY 2021. $250.00 1.2 $300.00 Keddie, Danny Call with R. Grundberg, S. Korczyk, A. $250.00 0.6 $150.00Hays (Deloitte) to discuss weekly plan for risk assessment and planning procedures. Korczyk, Stefanie Call with R. Grundberg, D. Keddie, A. $250.00 0.6 $150.00Hays (Deloitte) to discuss weekly plan for risk assessment and planning procedures. Vuthem, bhavana Prepare rent rolls dashboard. $250.00 2.9 $725.00/25/2021 Briggs, Alexandra Call with M. Scalese, S. Korczyk, D. $250.00 1.0 $250.00Keddie, R. Grundberg, A. Hays (Deloitte) to discuss analytic tools to be used in the FY2021 audit and other audit planning items. Grundberg, Ryan Call with A. Briggs, M. Scalese, S. $250.00 1.0 $250.00Korczyk, D. Keddie, A. Hays (Deloitte) to discuss analytic tools to be used in the FY2021 audit and other audit planning items. Grundberg, Ryan Call with A. Hays (Deloitte) to discuss $250.00 0.5 $125.00risk assessment and fraud discussion procedures. Hays, Aaron Call with R. Grundberg (Deloitte) to $250.00 0.5 $125.00discuss risk assessment and fraud discussion procedures.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees dit Services - FY 2021 /25/2021 Hays, Aaron Call with A. Briggs, M. Scalese, S. $250.00 1.0 $250.00Korczyk, D. Keddie, R. Grundberg (Deloitte) to discuss analytic tools to be used in the FY2021 audit and other audit planning items. Hays, Aaron Document risk assessment procedures $250.00 2.7 $675.00related to expense accounts. Hays, Aaron Document considerations for fraud risk $250.00 1.3 $325.00assessment and fraud risk brainstorming discussion. Hays, Aaron Continue to document risk assessment $250.00 2.5 $625.00procedures related to expense accounts. Keddie, Danny Call with A. Briggs, M. Scalese, S. $250.00 1.0 $250.00Korczyk, R. Grundberg, A. Hays (Deloitte) to discuss analytic tools to be used in the FY2021 audit and other audit planning items. Korczyk, Stefanie Call with A. Briggs, M. Scalese, D. $250.00 1.0 $250.00Keddie, R. Grundberg, A. Hays (Deloitte) to discuss analytic tools to be used in the FY2021 audit and other audit planning items. Reddy, Nimmala Srikanth Prepare rent roll analytics. $250.00 1.9 $475.00 Scalese, Mark Call with A. Briggs, S. Korczyk, D. $250.00 1.0 $250.00Keddie, R. Grundberg, A. Hays (Deloitte) to discuss analytic tools to be used in the FY2021 audit and other audit planning items. /26/2021 Reddy, Nimmala Srikanth Continue to prepare rent roll analytics. $250.00 2.6 $650.00 Reddy, Nimmala Srikanth Continue to prepare rent roll analytics. $250.00 2.4 $600.00 Scalese, Mark Email S. Korczyk, D. Keddie, A. Sasso, $250.00 0.7 $175.00M. Sullivan (Deloitte) regarding fresh start accounting and emergence timing.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees dit Services - FY 2021 /27/2021 Grundberg, Ryan Continue to prepare audit project plan $250.00 3.8 $950.00together for CBL 2021 planning. Grundberg, Ryan Prepare audit project plan together for $250.00 3.9 $975.00CBL 2021 planning. Reddy, Nimmala Srikanth Continue to prepare rent roll analytics. $250.00 3.2 $800.00 Reddy, Nimmala Srikanth Continue to prepare rent roll analytics. $250.00 2.8 $700.00Subtotal for Audit Services - FY 2021: 96.9 $24,225.00 nkruptcy Out of Scope Audit Services /02/2021 Korczyk, Stefanie Call with A. Cobb (CBL), M. Scalese $500.00 0.3 $150.00(Deloitte) to discuss timing of emergence and fresh start accounting plan. Scalese, Mark Call with A. Cobb (CBL), S. Korczyk $600.00 0.3 $180.00(Deloitte) to discuss timing of emergence and fresh start accounting plan. /08/2021 Korczyk, Stefanie Call with A. Cobb (CBL) to discuss $500.00 0.4 $200.00timing and accounting and valuation meetings for fresh start accounting. /17/2021 Keddie, Danny Call with S. Korczyk (Deloitte), A. Cobb $450.00 0.8 $360.00and T. Wingo (CBL) to discuss segments reporting upon bankruptcy emergence. Korczyk, Stefanie Call with D. Keddie (Deloitte), A. Cobb $500.00 0.8 $400.00and T. Wingo (CBL) to discuss segments reporting upon bankruptcy emergence.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees nkruptcy Out of Scope Audit Services /22/2021 Fleming, Matthew Call with D. Keddie, A. Sasso (partial), $575.00 0.9 $517.50M. Scalese (Deloitte) to discuss bankruptcy items including plans for emergence and current status of the filing. Keddie, Danny Call with M. Fleming, A. Sasso $450.00 0.9 $405.00(partial), M. Scalese (Deloitte) to discuss bankruptcy items including plans for emergence and current status of the filing. Sasso, Tony Call with M. Fleming, D. Keddie, M. $675.00 0.6 $405.00Scalese (Deloitte) to discuss bankruptcy items including plans for emergence and current status of the filing. Scalese, Mark Call with M. Fleming, D. Keddie, A. $600.00 0.9 $540.00Sasso (partial) (Deloitte) to discuss bankruptcy items including plans for emergence and current status of the filing. /23/2021 Fleming, Matthew Call with D. Keddie, M. Scalese $575.00 0.8 $460.00(Deloitte), A. Cobb, T. Wingo, T. Overley, A. Houghton (CBL), M. Clark, S. Hills, J. Murphy and L. Lirely (Stout) to discuss plan for fresh start accounting and emergence timing and requirements. Fleming, Matthew Review third amended plan of $575.00 2.6 $1,495.00reorganization and included exhibits. Keddie, Danny Call with M. Fleming, M. Scalese $450.00 0.8 $360.00(Deloitte), A. Cobb, T. Wingo, T. Overley, A. Houghton (CBL), M. Clark, S. Hills, J. Murphy and L. Lirely (Stout) to discuss plan for fresh start accounting and emergence timing and requirements.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees nkruptcy Out of Scope Audit Services /23/2021 Scalese, Mark Call with D. Keddie, M. Fleming $600.00 0.8 $480.00(Deloitte), A. Cobb, T. Wingo, T. Overley, A. Houghton (CBL), M. Clark, S. Hills, J. Murphy and L. Lirely (Stout) to discuss plan for fresh start accounting and emergence timing and requirements. /24/2021 Fleming, Matthew Call with D. Keddie, J. Sanghvi, M. $575.00 1.3 $747.50Scalese, S. Vettese (Deloitte), A. Cobb, R. Carlton, J. Khalili, A. Houghton, J. Cope (CBL), M. Clark, J. Easterly, D. Lindstrom (Stout) to discuss plan for fresh start accounting valuations timing, methodology. Keddie, Danny Call with M. Fleming, J. Sanghvi, M. $450.00 1.3 $585.00Scalese, S. Vettese (Deloitte), A. Cobb, R. Carlton, J. Khalili, A. Houghton, J. Cope (CBL), M. Clark, J. Easterly, D. Lindstrom (Stout) to discuss plan for fresh start accounting valuations timing, methodology. Sanghvi, Jiten Call with M. Fleming, D. Keddie, M. $500.00 1.3 $650.00Scalese, S. Vettese (Deloitte), A. Cobb, R. Carlton, J. Khalili, A. Houghton, J. Cope (CBL), M. Clark, J. Easterly, D. Lindstrom (Stout) to discuss plan for fresh start accounting valuations timing, methodology. Sanghvi, Jiten Call with J. Easterly (Stout) to discuss $500.00 0.5 $250.00plan for real property valuations for fresh start accounting. Scalese, Mark Call with M. Fleming, D. Keddie, J. $600.00 1.3 $780.00Sanghvi, S. Vettese (Deloitte), A. Cobb, R. Carlton, J. Khalili, A. Houghton, J. Cope (CBL), M. Clark, J. Easterly, D. Lindstrom (Stout) to discuss plan for fresh start accounting valuations timing, methodology.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees nkruptcy Out of Scope Audit Services /24/2021 Vettese, Stephanie Call with M. Fleming, D. Keddie, J. $600.00 1.3 $780.00Sanghvi, M. Scalese (Deloitte), A. Cobb, R. Carlton, J. Khalili, A. Houghton, J. Cope (CBL), M. Clark, J. Easterly, D. Lindstrom (Stout) to discuss plan for fresh start accounting valuations timing, methodology. /15/2021 Fleming, Matthew Attend work session with D. Keddie $575.00 0.5 $287.50(Deloitte) regarding financial statement presentation/ classification for certain retention related costs. Keddie, Danny Attend work session with M. Fleming $450.00 0.5 $225.00(Deloitte) regarding financial statement presentation/ classification for certain retention related costs. /16/2021 Grundberg, Ryan Call with M. Scalese, D Keddie $375.00 0.5 $187.50(Deloitte) to discuss the materiality process related to bankruptcy audit clients. Keddie, Danny Call with R. Grundberg, M. Scalese $450.00 0.5 $225.00(Deloitte) to discuss the materiality process related to bankruptcy audit clients. Scalese, Mark Call with R. Grundberg, D Keddie $600.00 0.5 $300.00(Deloitte) to discuss the materiality process related to bankruptcy audit clients. /22/2021 Keddie, Danny Review CBL 8-K filing for July 22nd $450.00 1.1 $495.00regarding restructure. /26/2021 Keddie, Danny Review CBL's 8-K filings for 7/22 and $450.00 2.5 $1,125.007/23 related to bankruptcy plan. Subtotal for Bankruptcy Out of Scope Audit Services: 24.0 $12,590.00

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /01/2021 Grundberg, Ryan Prepare planning tracker for week $250.00 3.9 $975.00related to CBL audit planning fiscal year 2021. Grundberg, Ryan Call with A. Hays, D. Keddie, S. $250.00 1.0 $250.00Korczyk (Deloitte) to discuss audit planning items. Grundberg, Ryan Review expenses risk assessment for $250.00 3.8 $950.00CBL audit planning. Hays, Aaron Call with R. Grundberg, D. Keddie, S. $250.00 1.0 $250.00Korczyk (Deloitte) to discuss audit planning items. Hays, Aaron Continue to perform preliminary risk $250.00 2.9 $725.00assessment activities for asset account balances. Hays, Aaron Perform preliminary risk assessment $250.00 3.8 $950.00activities for asset account balances. Keddie, Danny Call with R. Grundberg, A. Hays, S. $250.00 1.0 $250.00Korczyk (Deloitte) to discuss audit planning items. Keddie, Danny Call with A. Cobb and R. Carlton (CBL) $250.00 0.5 $125.00to discuss straight line rent implications for lease modifications. Korczyk, Stefanie Call with R. Grundberg, A. Hays, D. $250.00 1.0 $250.00Keddie (Deloitte) to discuss audit planning items. /02/2021 Grundberg, Ryan Review revenue fraud risk assessment $250.00 1.4 $350.00word document. Grundberg, Ryan Review revenues risk assessment for $250.00 3.9 $975.00CBL planning. Grundberg, Ryan Continue to review revenues risk $250.00 3.8 $950.00assessment for CBL planning. Grundberg, Ryan Call with A. Hays (Deloitte) to discuss $250.00 0.8 $200.00questions relating to risk assessment procedures. Grundberg, Ryan Call with A. Hays (Deloitte) to discuss $250.00 0.6 $150.00questions relating to risk assessment procedures.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /02/2021 Hays, Aaron Continue to perform risk assessment $250.00 1.9 $475.00activities for asset account balances for preliminary audit procedures. Hays, Aaron Call with R. Grundberg (Deloitte) to $250.00 0.6 $150.00discuss questions relating to risk assessment procedures. Hays, Aaron Call with R. Grundberg (Deloitte) to $250.00 0.8 $200.00discuss questions relating to risk assessment procedures. Hays, Aaron Perform risk assessment activities for $250.00 3.2 $800.00asset account balances for preliminary audit procedures. Hays, Aaron Perform risk assessment activities for $250.00 1.5 $375.00liabilities and equity account balances. /03/2021 Grundberg, Ryan Call with A. Hays (Deloitte) to discuss $250.00 0.9 $225.00questions relating to risk assessment procedures for income statement accounts. Grundberg, Ryan Prepare partner rotation template. $250.00 1.2 $300.00 Grundberg, Ryan Prepare independence roadmap $250.00 2.2 $550.00workpaper. Grundberg, Ryan Add Q1 2021 workpapers including $250.00 1.7 $425.00analytics, audit committee communications, and minutes, into the year-end file. Grundberg, Ryan Reach out to CBL technology help $250.00 0.6 $150.00desk to assist in general ledger program access. Hays, Aaron Call with R. Grundberg (Deloitte) to $250.00 0.9 $225.00discuss questions relating to risk assessment procedures for income statement accounts. Hays, Aaron Clear notes relating to risk assessment $250.00 1.7 $425.00procedures over income statement account balances. Hays, Aaron Clear notes related to revenue fraud $250.00 0.5 $125.00risk assessment document.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /03/2021 Hays, Aaron Perform risk assessment activities for $250.00 1.5 $375.00asset account balances. Hays, Aaron Perform risk assessment activities for $250.00 1.5 $375.00liability and equity account balances. Hays, Aaron Continue to perform risk assessment $250.00 1.5 $375.00activities for liability and equity account balances. Hays, Aaron Update audit tool template. $250.00 0.4 $100.00 Korczyk, Stefanie Call with D. Dreyovich, C. Hayes, S. $250.00 0.5 $125.00Venkatramana (Deloitte) to discuss bi- weekly engagement economics. Korczyk, Stefanie Review Q1 2021 review items pulled $250.00 0.3 $75.00over from Q1 2021 review file to FY2021 annual audit file. /04/2021 Grundberg, Ryan Organize CBL 2021 audit workpapers $250.00 3.1 $775.00within file management system in connection with planning year-end audit. Grundberg, Ryan Clear notes on revenue risk $250.00 1.1 $275.00assessment. Hays, Aaron Update group audit considerations $250.00 1.6 $400.00memo. Hays, Aaron Clear notes relating to risk assessment $250.00 2.4 $600.00procedures over income statement account balances. Korczyk, Stefanie Review appendices to the client $250.00 0.2 $50.00continuance and acceptance profile (i.e. partner rotation memo and form). /07/2021 Briggs, Alexandra Review 2020 10-K and 'Company $250.00 1.5 $375.00Briefing Book' to obtain general information for 2021 audit. Briggs, Alexandra Roll forward workpaper preparer and $250.00 2.2 $550.00reviewer assignments from 2020 project plan for 2021 project plan for 2021 audit.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /07/2021 Briggs, Alexandra Input controls timing into project plan $250.00 1.3 $325.00for 2021 audit. Briggs, Alexandra Input D. Keddie, R. Grundberg, A. $250.00 0.6 $150.00Hays (Deloitte) team members' scheduled time into 2021 project plan for 2021 audit. Briggs, Alexandra Call with R. Grundberg (Deloitte) to $250.00 1.0 $250.00discuss onboarding and project planning procedures. Briggs, Alexandra Add audit quality milestones into $250.00 1.7 $425.00project plan for 2021 audit. Grundberg, Ryan Call with A. Briggs (Deloitte) to discuss $250.00 1.0 $250.00onboarding and project planning procedures. Grundberg, Ryan Review assets risk assessment for $250.00 2.5 $625.00CBL planning. Grundberg, Ryan Review liabilities and equity risk $250.00 3.3 $825.00assessment for CBL planning. Korczyk, Stefanie Respond to email from T. Wingo (CBL) $250.00 0.3 $75.00regarding accounting treatment of specific Q2 2021 leasing transactions. /08/2021 Briggs, Alexandra Continue to review 2020 annual audit $250.00 1.2 $300.00and 2020 Q1, Q2, & Q3 files and 2021 Q1 files for reference for 2021 audit. Briggs, Alexandra Review 2020 annual audit & quarter $250.00 1.2 $300.00files and 2021 Q1 files for reference for 2021 audit. Briggs, Alexandra Roll forward workpaper preparer and $250.00 2.2 $550.00reviewer assignments for controls from 2020 project plan for 2021 project plan for 2021 audit. Briggs, Alexandra Roll forward workpaper preparer and $250.00 2.6 $650.00reviewer assignments for workpaper and risk assessment preparation from 2020 project plan for 2021 project plan for 2021 audit. Briggs, Alexandra Call with R. Grundberg, D. Keddie, S. $250.00 0.8 $200.00Korczyk (Deloitte) to discuss audit

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /08/2021 Grundberg, Ryan Prepare independence roadmap $250.00 2.6 $650.00workpaper. Grundberg, Ryan Continue to prepare independence $250.00 2.3 $575.00roadmap workpaper. Grundberg, Ryan Prepare impairment risk assessment $250.00 1.2 $300.00process planning. Grundberg, Ryan Call with A. Briggs, D. Keddie, S. $250.00 0.8 $200.00Korczyk (Deloitte) to discuss audit planning items. Grundberg, Ryan Call with D. Keddie, M. Scalese $250.00 0.7 $175.00(Deloitte) to discuss impairment planning and risk assessment items. Hays, Aaron Address notes relating to risk $250.00 1.1 $275.00assessment procedures related to asset accounts. Keddie, Danny Call with A. Briggs, R. Grundberg, S. $250.00 0.8 $200.00Korczyk (Deloitte) to discuss audit planning items. Keddie, Danny Call with R. Grundberg, M. Scalese $250.00 0.7 $175.00(Deloitte) to discuss impairment planning and risk assessment items. Korczyk, Stefanie Review identification of risks of $250.00 1.5 $375.00material misstatement related to revenues for FY2021 annual audit. Korczyk, Stefanie Review revenue fraud risk assessment $250.00 0.6 $150.00memo for FY2021 annual audit. Korczyk, Stefanie Review identification of risks of $250.00 1.7 $425.00material misstatement related to operating and other expenses for FY2021 annual audit. Korczyk, Stefanie Call with A. Briggs, R. Grundberg, D. $250.00 0.8 $200.00Keddie (Deloitte) to discuss audit planning items. Scalese, Mark Call with R. Grundberg, D. Keddie $250.00 0.7 $175.00(Deloitte) to discuss impairment planning and risk assessment items.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /09/2021 Briggs, Alexandra Create new teams site for onboarding $250.00 2.3 $575.00and project planning procedures for 2021 audit. Briggs, Alexandra Plan the timing of workpaper $250.00 3.7 $925.00preparation for planning purposes for 2021 audit. Briggs, Alexandra Call with R. Grundberg (Deloitte) to $250.00 2.0 $500.00discuss project planning procedures for 2021 audit. Grundberg, Ryan Clear notes on planning risk $250.00 1.3 $325.00assessments. Grundberg, Ryan Review audit project plan for 2021 $250.00 2.4 $600.00audit. Grundberg, Ryan Review group audit considerations $250.00 1.7 $425.00memo in connection with first audit quality milestone. Grundberg, Ryan Call with A. Briggs (Deloitte) to discuss $250.00 2.0 $500.00project planning procedures for 2021 audit. Grundberg, Ryan Reconcile final Q1-21 appraisal data $250.00 1.8 $450.00from Stout valuation appraisal to Deloitte testing work. Hays, Aaron Address notes relating to risk $250.00 0.5 $125.00assessment procedures related to asset accounts. Keddie, Danny Review the FY2021 audit project plan $250.00 1.5 $375.00timing and workpaper allocation for audit. /10/2021 Briggs, Alexandra Continue to plan timing of risk $250.00 3.4 $850.00assessment preparation for planning purposes for 2021 audit. Briggs, Alexandra Plan timing of risk assessment $250.00 3.6 $900.00preparation for planning purposes for 2021 audit. Briggs, Alexandra Call with R. Grundberg, D. Keddie, S. $250.00 1.0 $250.00Korczyk (Deloitte) to discuss audit project plan for 2021 audit.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /10/2021 Grundberg, Ryan Prepare audit platform readiness plan $250.00 1.7 $425.00workbook for 2021 audit. Grundberg, Ryan Call with B. Alexandra (partial), D. $250.00 1.1 $275.00Keddie, S. Korczyk (Deloitte) to discuss audit project plan for 2021 audit. Grundberg, Ryan Compile items for first audit quality $250.00 2.9 $725.00milestone for 2021 audit. Keddie, Danny Call with B. Alexandra (partial), R. $250.00 1.1 $275.00Grundberg, S. Korczyk (Deloitte) to discuss audit project plan for 2021 audit. Keddie, Danny Review balance sheet risk assessment $250.00 2.8 $700.00for FY 2021 audit. Korczyk, Stefanie Review independence roadmap for $250.00 0.7 $175.00FY2021 annual audit. Korczyk, Stefanie Call with B. Alexandra (partial), R. $250.00 1.1 $275.00Grundberg, D. Keddie (Deloitte) to discuss audit project plan for 2021 audit. Korczyk, Stefanie Review group audit considerations $250.00 0.7 $175.00memo for FY2021 annual audit. /11/2021 Briggs, Alexandra Document considerations of the $250.00 2.2 $550.00Company's executive compensation for the entity and fraud risk assessment for 2021 audit. Briggs, Alexandra Document considerations of the fraud $250.00 3.2 $800.00risk factors explorer template for the entity and fraud risk assessment for 2021 audit. Briggs, Alexandra Document considerations of the $250.00 2.6 $650.00external environment for the entity and fraud risk assessment for 2021 audit. Grundberg, Ryan Prepare equity method risk $250.00 1.1 $275.00assessment memo for 2021 audit. Grundberg, Ryan Prepare greater than normal risk $250.00 1.1 $275.00assessment memo for 2021 audit. Grundberg, Ryan Prepare project plan for 2021 audit. $250.00 3.5 $875.00

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /11/2021 Grundberg, Ryan Review audit project plan for 2021 $250.00 2.5 $625.00audit. /14/2021 Briggs, Alexandra Document considerations of the entity $250.00 2.4 $600.00and fraud risk assessment for 2021 audit. Briggs, Alexandra Call with J. Zavala (Deloitte) to discuss $250.00 0.9 $225.00planning procedures for 2021 audit. Briggs, Alexandra Set up audit online project to create $250.00 1.1 $275.00guided risk assessments for 2021 audit. Grundberg, Ryan Prepare current year audit risk $250.00 2.4 $600.00assessment portal and troubleshoot technical issues related to 2021 audit portal. Grundberg, Ryan Prepare for materiality consultation call $250.00 2.5 $625.00with internal Deloitte materiality specialists by reviewing prior year documentation. Grundberg, Ryan Call with A. Gupta, C. Mishra, D. $250.00 0.6 $150.00Keddie (Deloitte) to kick off the materiality consultation and planning for the 2021 audit. Gupta, Ashita Call with R. Grundberg, C. Mishra, D. $250.00 0.6 $150.00Keddie (Deloitte) to kick off the materiality consultation and planning for the 2021 audit. Hays, Aaron Clear notes related to liability accounts' $250.00 2.5 $625.00risk assessment procedures. Hays, Aaron Call with D. Keddie (Deloitte) to $250.00 0.9 $225.00discuss balance sheet risk assessment comments. Hays, Aaron Clear notes related to asset accounts' $250.00 3.5 $875.00risk assessment procedures. Hays, Aaron Clear notes related to balance sheet $250.00 1.3 $325.00accounts' risk assessment procedures. Keddie, Danny Call with R. Grundberg, A. Gupta, C. $250.00 0.6 $150.00Mishra (Deloitte) to kick off the materiality consultation and planning

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /14/2021 Keddie, Danny Call with A. Hays (Deloitte) to discuss $250.00 0.9 $225.00balance sheet risk assessment comments. Mishra, Chirag Call with R. Grundberg, A. Gupta, D. $250.00 0.6 $150.00Keddie (Deloitte) to kick off the materiality consultation and planning for the 2021 audit. Zavala, Jasmine Check Microsoft Teams page for CBL $250.00 0.3 $75.002021 annual audit project plan and review new CBL 2021 Audit team. Zavala, Jasmine Compare current year and prior year $250.00 0.7 $175.00cash guided risk assessment. Zavala, Jasmine Call with A. Briggs (Deloitte) to discuss $250.00 0.9 $225.00planning procedures for 2021 audit. Zavala, Jasmine Prepare cash and cash equivalents $250.00 3.5 $875.00guided risk assessment. Zavala, Jasmine Review prior year guided risk $250.00 1.1 $275.00assessment for guidance for current year guided risk assessment. Zavala, Jasmine Review cash workpapers and process $250.00 1.3 $325.00workbooks to understand account details to prepare for preparation of cash guided risk assessment. /15/2021 Briggs, Alexandra Call with J. Zavala (Deloitte) to discuss $250.00 0.3 $75.00audit planning procedures for the 2021 audit. Briggs, Alexandra Call with R. Grundberg, A. Hays, D. $250.00 0.6 $150.00Keddie, J. Zavala (partial), S. Korczyk (Deloitte) to discuss audit planning items. Briggs, Alexandra Call with J. Zavala (Deloitte) to discuss $250.00 0.5 $125.00audit planning and risk assessment procedures for the 2021 audit. Grundberg, Ryan Call with A. Briggs, A. Hays, D. Keddie, $250.00 0.6 $150.00J. Zavala (partial), S. Korczyk (Deloitte) to discuss audit planning items. Grundberg, Ryan Call with A. Houghton (CBL) to discuss $250.00 0.6 $150.00

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /15/2021 Grundberg, Ryan Prepare audit project plan for 2021 $250.00 1.5 $375.00audit. Grundberg, Ryan Prepare greater than normal risk $250.00 2.6 $650.00memo for 2021 audit. Hays, Aaron Clear notes related to balance sheet $250.00 2.3 $575.00accounts' risk assessment procedures. Hays, Aaron Clear notes related to expense $250.00 2.3 $575.00accounts' risk assessment procedures. Hays, Aaron Clear notes relating to revenue fraud $250.00 1.1 $275.00risk assessment memo. Hays, Aaron Clear notes related to group audit $250.00 0.6 $150.00considerations memo. Hays, Aaron Clear notes related to revenue $250.00 1.1 $275.00accounts' risk assessment procedures. Hays, Aaron Call with A. Briggs, R. Grundberg, D. $250.00 0.6 $150.00Keddie, J. Zavala, S. Korczyk (Deloitte) to discuss audit planning items. Keddie, Danny Call with A. Briggs, R. Grundberg, A. $250.00 0.6 $150.00Hays, J. Zavala, S. Korczyk (Deloitte) to discuss audit planning items. Keddie, Danny Clear notes on balance sheet risk $250.00 1.4 $350.00assessment workpapers. Korczyk, Stefanie Review identification of risks of $250.00 0.4 $100.00material misstatement related to operating and other expenses for FY2021 annual audit. Korczyk, Stefanie Clear notes for identification of risks of $250.00 0.4 $100.00material misstatement related to revenues for FY2021 annual audit. Korczyk, Stefanie Review revenue fraud risk assessment $250.00 0.2 $50.00memo for FY2021 annual audit. Korczyk, Stefanie Call with R. Grundberg, A. Hays, D. $250.00 0.6 $150.00Keddie, J. Zavala, A. Briggs (Deloitte) to discuss audit planning items. Korczyk, Stefanie Assist A. Hays (Deloitte) with questions $250.00 0.2 $50.00regarding the identification of risks of material misstatement related to expenses for FY2021 annual audit.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /15/2021 Zavala, Jasmine Review trade accounts payable $250.00 0.9 $225.00workpapers to better understand account to prepare guided risk assessment. Zavala, Jasmine Review prior year workpapers for $250.00 0.4 $100.00reference with 2021 audit. Zavala, Jasmine Review instructions on ArchiveIt on $250.00 2.7 $675.00how to bring in prior year workpapers in the new platform. Zavala, Jasmine Request access from R. Grundberg $250.00 0.3 $75.00(Deloitte) for prior year workpapers in ArchiveIt. Zavala, Jasmine Review cash guided risk assessment. $250.00 1.7 $425.00 Zavala, Jasmine Call with A. Briggs (Deloitte) to discuss $250.00 0.5 $125.00audit planning and risk assessment procedures for the 2021 audit. Zavala, Jasmine Call with A. Briggs (Deloitte) to discuss $250.00 0.3 $75.00audit planning procedures for the 2021 audit. Zavala, Jasmine Call with A. Briggs, R. Grundberg, A. $250.00 0.6 $150.00Hays, D. Keddie, S. Korczyk (Deloitte) to discuss audit planning items. Zavala, Jasmine Access Microsoft Teams to request $250.00 0.5 $125.00access to prior year files (CBL Q1 engagement management system file) for 2021 audit for reference during audit work. /16/2021 Briggs, Alexandra Document considerations of the overall $250.00 3.6 $900.00entity and fraud risk assessment for 2021 audit. Briggs, Alexandra Document considerations of the $250.00 1.2 $300.00regulatory environment for the entity and fraud risk assessment for 2021 audit. Briggs, Alexandra Continue to document considerations $250.00 0.8 $200.00of the regulatory environment for the entity and fraud risk assessment for 2021 audit.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /16/2021 Briggs, Alexandra Document considerations of the $250.00 2.4 $600.00internal environment for the entity and fraud risk assessment for 2021 audit. Grundberg, Ryan Plan and update tracker for 2021 audit. $250.00 2.4 $600.00 Grundberg, Ryan Call with A. Hays (Deloitte) to discuss $250.00 0.6 $150.00guided risk assessment questions. Hays, Aaron Call with R. Grundberg (Deloitte) to $250.00 0.6 $150.00discuss guided risk assessment questions. Hays, Aaron Prepare financial statements $250.00 2.6 $650.00disclosure risk assessment. Hays, Aaron Continue to prepare the rental revenue $250.00 1.4 $350.00guided risk assessment. Hays, Aaron Prepare the rental revenue guided risk $250.00 3.6 $900.00assessment. Keddie, Danny Call with S. Korczy (Deloitte) to discuss $250.00 0.3 $75.00bi-weekly engagement economics. Korczyk, Stefanie Call with D. Keddie (Deloitte) to $250.00 0.3 $75.00discuss bi-weekly engagement economics. Korczyk, Stefanie Review group audit considerations $250.00 0.2 $50.00memo for FY2021 annual audit. Zavala, Jasmine Compare current year and prior year $250.00 1.1 $275.00accounts payable guided risk assessment. Zavala, Jasmine Review prior year trade accounts $250.00 1.3 $325.00payable guided risk assessment to help with current year guided risk assessment. Zavala, Jasmine Prepare trade accounts payable $250.00 3.1 $775.00guided risk assessment. Zavala, Jasmine Finish documenting trade accounts $250.00 2.9 $725.00payable guided risk assessment workpaper. /17/2021 Briggs, Alexandra Document considerations of the $250.00 3.2 $800.00regulatory environment for the Entity and fraud risk assessment for 2021

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /17/2021 Briggs, Alexandra Document considerations of the key $250.00 3.9 $975.00performance indicators for 2021 audit. Briggs, Alexandra Call with R. Grundberg, A. Hays, D. $250.00 0.8 $200.00Keddie, S. Korczyk, J. Zavala (Deloitte) to discuss status and audit planning items. Grundberg, Ryan Call with A. Briggs, A. Hays, D. Keddie, $250.00 0.8 $200.00S. Korczyk, J. Zavala (Deloitte) to discuss status and audit planning items. Grundberg, Ryan Review disclosure risk assessment $250.00 3.9 $975.00and review revenue and expense risk assessment updates for 2021 audit. Hays, Aaron Prepare the reimbursement revenue $250.00 2.3 $575.00guided risk assessment. Hays, Aaron Call with A. Briggs, R. Grundberg, D. $250.00 0.8 $200.00Keddie, S. Korczyk, J. Zavala (Deloitte) to discuss status and audit planning items. Keddie, Danny Call with A. Briggs, R. Grundberg, A. $250.00 0.8 $200.00Hays, S. Korczyk, J. Zavala (Deloitte) to discuss status and audit planning items. Korczyk, Stefanie Call with A. Briggs, R. Grundberg, A. $250.00 0.8 $200.00Hays, D. Keddie, J. Zavala (Deloitte) to discuss status and audit planning items. Zavala, Jasmine Review prior year graphs and analytics $250.00 1.2 $300.00to assist with completing the current year guided risk assessment. Zavala, Jasmine Review operating expense workpapers $250.00 1.1 $275.00to be able to complete associated guided risk assessment. Zavala, Jasmine Complete operating expense guided $250.00 0.8 $200.00risk assessment. Zavala, Jasmine Call with A. Briggs, R. Grundberg, A. $250.00 1.0 $250.00Hays, D. Keddie, S. Korczyk (Deloitte) to discuss status and audit planning items.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /17/2021 Zavala, Jasmine Work on operating expense guided risk $250.00 3.8 $950.00assessment. /18/2021 Grundberg, Ryan Review revenue guided risk $250.00 2.9 $725.00assessment for 2021 audit. Korczyk, Stefanie Review the annual project plan for $250.00 1.1 $275.00FY2021 annual audit. Zavala, Jasmine Continue to work on payroll expense $250.00 1.2 $300.00guided risk assessment. Zavala, Jasmine Work on payroll expense guided risk $250.00 1.7 $425.00assessment. Zavala, Jasmine Review payroll expense workpapers $250.00 0.9 $225.00with respect to account to complete guided risk assessment. Zavala, Jasmine Review prior year graphs and analytics $250.00 1.1 $275.00to assist with completing the current year guided risk assessment. Zavala, Jasmine Finish payroll expense guided risk $250.00 2.3 $575.00assessment. Zavala, Jasmine Compare current year and prior year $250.00 0.8 $200.00guided risk assessment. /21/2021 Briggs, Alexandra Document considerations of executive $250.00 2.8 $700.00compensation for the entity and fraud risk assessment for 2021 audit. Briggs, Alexandra Document considerations of $250.00 0.8 $200.00performance indicators for the entity and fraud risk assessment for 2021 audit. Briggs, Alexandra Document considerations of the $250.00 3.6 $900.00internal environment for the entity and fraud risk assessment for 2021 audit. Briggs, Alexandra Document considerations of the $250.00 0.8 $200.00regulatory environment for the entity and fraud risk assessment for 2021 audit. Grundberg, Ryan Review revenue guided risk $250.00 2.9 $725.00assessments for 2021 audit.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /21/2021 Grundberg, Ryan Schedule plan for week for 2021 audit. $250.00 1.3 $325.00 Grundberg, Ryan Prepare debt covenant compliance $250.00 2.2 $550.00memo. Hays, Aaron Clear review notes relating to the rental $250.00 1.8 $450.00revenue guided risk assessment. Hays, Aaron Update internal controls testing tracker $250.00 3.2 $800.00for audit planning procedures. Hays, Aaron Continue to update internal controls $250.00 3.0 $750.00testing tracker for audit planning procedures. Keddie, Danny Review disclosures risk assessment $250.00 1.1 $275.00for 2021 Form 10-K. Veluri, Pavani Prepare rent roll data analytics $250.00 0.5 $125.00visualizations for CBL 2021 risk assessment. Zavala, Jasmine Continue to close notes for cash $250.00 2.2 $550.00guided risk assessment. Zavala, Jasmine Analyze prior year payroll graphs for $250.00 1.1 $275.00current year payroll expense graph. Zavala, Jasmine Check notes on cash guided risk $250.00 0.9 $225.00assessment. Zavala, Jasmine Review prior year cash guided risk $250.00 0.6 $150.00assessment to help close notes with current year guided risk assessment. Zavala, Jasmine Request payroll headcount reports $250.00 0.3 $75.00from A. Houghton (CBL). Zavala, Jasmine Close notes for cash guided risk $250.00 1.7 $425.00assessment. Zavala, Jasmine Check email and Microsoft Teams for $250.00 0.3 $75.00status on CBL 2021 audit and weekly tasks. /22/2021 Briggs, Alexandra Document considerations of the same $250.00 0.8 $200.00center net operating income growth/decline key performance indicator for the fraud risk assessment for 2021 audit.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /22/2021 Briggs, Alexandra Document considerations of the $250.00 0.4 $100.00summary of key performance indicators for the fraud risk assessment for 2021 audit. Briggs, Alexandra Document considerations of the funds $250.00 2.1 $525.00from operations key performance Indicator for the fraud risk assessment for 2021 audit. Briggs, Alexandra Document considerations of the gross $250.00 0.8 $200.00real estate assets key performance indicator for the fraud risk assessment for 2021 audit. Briggs, Alexandra Review accounts payable guided risk $250.00 0.4 $100.00assessment prepared for planning for the 2021 audit. Briggs, Alexandra Organize the engagement $250.00 0.3 $75.00management system (EMS) audit file for the 2021 audit. Briggs, Alexandra Document considerations of the $250.00 1.5 $375.00earnings before interest, taxes, depreciation, and amortization (EBITDA) key performance indicator for the fraud risk assessment for 2021 audit. Briggs, Alexandra Review the cash guided risk $250.00 1.1 $275.00assessment prepared for planning for the 2021 audit. Briggs, Alexandra Email J. Zavala A. Hays (Deloitte) $250.00 1.0 $250.00regarding audit planning items. Briggs, Alexandra Call with R. Grundberg, A. Hays, D. $250.00 1.1 $275.00Keddie, J. Zavala (partial) (Deloitte) to discuss status and audit planning items. Grundberg, Ryan Prepare debt covenant compliance $250.00 1.4 $350.00memo. Grundberg, Ryan Prepare greater than normal risk $250.00 3.1 $775.00memo. Grundberg, Ryan Call with A. Hays (Deloitte) to discuss $250.00 1.1 $275.00guided risk assessment questions and rental revenue trend analysis.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /22/2021 Grundberg, Ryan Call with A. Briggs, A. Hays, D. Keddie, $250.00 1.1 $275.00J. Zavala (partial) (Deloitte) to discuss status and audit planning items. Grundberg, Ryan Organize and compile audit requests $250.00 1.2 $300.00for supporting documentation, and process narratives to send to A. Houghton (CBL) for 2021 audit. Grundberg, Ryan Organize and send risk assessment $250.00 0.9 $225.00data analytic requests for rental revenues and accounts receivable data to specialists B. Vuthem (Deloitte) for 2021 audit. Grundberg, Ryan Update the impairment section of the $250.00 2.7 $675.00incremental procedures in response to greater than normal risk memo. Hays, Aaron Update internal controls testing tracker $250.00 1.2 $300.00for audit planning procedures. Hays, Aaron Clear notes relating to the rental $250.00 1.5 $375.00revenue guided risk assessment. Hays, Aaron Prepare rental revenue graphs for risk $250.00 3.3 $825.00assessment procedures and trend analysis. Hays, Aaron Call with A. Briggs, R. Grundberg, D. $250.00 1.1 $275.00Keddie, J. Zavala (partial) (Deloitte) to discuss status and audit planning items. Hays, Aaron Call with R. Grundberg (Deloitte) to $250.00 1.1 $275.00discuss guided risk assessment questions and rental revenue trend analysis. Keddie, Danny Call with T. Wingo (CBL) to discuss $250.00 0.6 $150.00adoption of reference rate reform guidance. Keddie, Danny Call with A. Briggs, R. Grundberg, A. $250.00 1.1 $275.00Hays, J. Zavala (partial) (Deloitte) to discuss status and audit planning items. Veluri, Pavani Prepare accounts receivable data $250.00 1.0 $250.00analytics visualizations for CBL 2021 risk assessment.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /22/2021 Zavala, Jasmine Check teams for status update on work $250.00 0.2 $50.00completed. Zavala, Jasmine Close notes for trade accounts $250.00 2.8 $700.00payable. Zavala, Jasmine Call with A. Briggs, R. Grundberg, A. $250.00 0.5 $125.00Hays, D. Keddie (Deloitte) to discuss status and audit planning items. Zavala, Jasmine Check email and Microsoft Teams for $250.00 0.3 $75.00status for 2021 CBL audit and weekly tasks. Zavala, Jasmine Downloaded and saved operating $250.00 1.9 $475.00expense reports for JAN-DEC 2020. Zavala, Jasmine Downloaded and saved operating $250.00 0.7 $175.00expense reports for JAN-MAY 2021. Zavala, Jasmine Update work completed in Teams to $250.00 0.2 $50.00reflect status of work. Zavala, Jasmine Organize operating expenses files in $250.00 0.3 $75.00CBL folder on my computer. Zavala, Jasmine Create folder to store operating $250.00 0.2 $50.00expense reports. Zavala, Jasmine Review notes on completed guided risk $250.00 0.6 $150.00assessments. Zavala, Jasmine Access general ledger system to be $250.00 0.3 $75.00able to pull general ledger data for operating expense graphs. /23/2021 Briggs, Alexandra Organize the engagement $250.00 1.7 $425.00management system (EMS) audit file for the 2021 audit. Briggs, Alexandra Review the accounts payable guided $250.00 0.5 $125.00risk assessment prepared for planning for the 2021 audit. Briggs, Alexandra Update the project plan to match $250.00 3.8 $950.00engagement management system (EMS) 2021 audit file for 2021 audit. Briggs, Alexandra Review the notes payable guided risk $250.00 1.2 $300.00assessment prepared for planning for the 2021 audit.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /23/2021 Briggs, Alexandra Document engagement team $250.00 1.3 $325.00considerations for fraud inquiries for 2021 audit. Grundberg, Ryan Prepare for data payroll and operating $250.00 2.7 $675.00expense risk assessment graphs. Grundberg, Ryan Call with A. Hays (Deloitte) to discuss $250.00 0.9 $225.00guided risk assessment questions and accounts receivable trend analysis. Grundberg, Ryan Address notes in greater than normal $250.00 0.9 $225.00risk memo. Hays, Aaron Make reimbursement revenue graphs $250.00 1.3 $325.00for risk assessment procedures and trend analysis. Hays, Aaron Update process narratives to be $250.00 1.4 $350.00prepared for the FY2021 audit. Hays, Aaron Call with R. Grundberg (Deloitte) to $250.00 0.9 $225.00discuss guided risk assessment questions and accounts receivable trend analysis. Hays, Aaron Clear notes relating to risk assessment $250.00 1.9 $475.00procedures over financial statement disclosures. Hays, Aaron Prepare accounts receivable trend $250.00 2.5 $625.00analysis graphs for risk assessment procedures. Keddie, Danny Review guided risk assessment for $250.00 1.8 $450.00rental revenue. Keddie, Danny Review debt covenants risk $250.00 0.2 $50.00assessment. Keddie, Danny Review key performance indicators $250.00 0.9 $225.00assessment. Keddie, Danny Review greater than normal risk $250.00 1.0 $250.00assessment memo. Zavala, Jasmine Email L. Schwart (CBL) to request $250.00 0.2 $50.00accounts payable register. Zavala, Jasmine Calculate total headcount for $250.00 0.2 $50.00September 2020. Zavala, Jasmine Calculate total headcount for April $250.00 0.2 $50.002020.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /23/2021 Zavala, Jasmine Calculate total headcount for August $250.00 0.2 $50.002020. Zavala, Jasmine Calculate total headcount for $250.00 0.2 $50.00December 2020. Zavala, Jasmine Review prior year operating expense $250.00 0.4 $100.00and payroll expense graphs. Zavala, Jasmine Organize monthly headcounts into one $250.00 1.9 $475.00excel sheet. Zavala, Jasmine Review line items for drafting graphs. $250.00 0.5 $125.00 Zavala, Jasmine Calculate total headcount for March $250.00 0.2 $50.002020. Zavala, Jasmine Calculate total headcount for February $250.00 0.2 $50.002020. Zavala, Jasmine Calculate total headcount for February $250.00 0.2 $50.002021. Zavala, Jasmine Calculate total headcount for January $250.00 0.2 $50.002020. Zavala, Jasmine Calculate total headcount for January $250.00 0.2 $50.002021. Zavala, Jasmine Calculate total headcount for July $250.00 0.2 $50.002020. Zavala, Jasmine Calculate total headcount for June $250.00 0.2 $50.002020. Zavala, Jasmine Calculate total headcount for May $250.00 0.2 $50.002020. Zavala, Jasmine Calculate total headcount for $250.00 0.2 $50.00November 2020. Zavala, Jasmine Calculate total headcount for October $250.00 0.2 $50.002020. Zavala, Jasmine Download and organize headcount $250.00 0.4 $100.00reports into folder. Zavala, Jasmine Draft operating expense graph in $250.00 1.2 $300.00excel. Zavala, Jasmine Create folder for payroll head count zip $250.00 0.2 $50.00file. Zavala, Jasmine Check email and Microsoft Teams for $250.00 0.4 $100.00status of 2021 CBL audit and weekly tasks.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /23/2021 Zavala, Jasmine Check status of payroll headcount $250.00 0.2 $50.00request. /24/2021 Briggs, Alexandra Close notes for documentation of $250.00 3.6 $900.00performance indicators for 2021 audit. Briggs, Alexandra Document considerations of the $250.00 2.8 $700.00accounting policy disclosure analysis for the completeness of CBL disclosures for the 2021 audit. Briggs, Alexandra Call with R. Grundberg, A. Hays, D. $250.00 0.9 $225.00Keddie, J. Zavala (Deloitte) to discuss status and audit planning items. Grundberg, Ryan Address notes in greater than normal $250.00 3.5 $875.00risk memo. Grundberg, Ryan Continue to address notes in greater $250.00 1.2 $300.00than normal risk memo. Grundberg, Ryan Call with A. Briggs (partial), A. Hays, D. $250.00 1.0 $250.00Keddie, J. Zavala (Deloitte) to discuss status and audit planning items. Grundberg, Ryan Call with A. Hays (Deloitte) to discuss $250.00 1.1 $275.00rental revenue guided risk assessment questions. Hays, Aaron Call with R. Grundberg (Deloitte) to $250.00 1.1 $275.00discuss rental revenue guided risk assessment questions. Hays, Aaron Clear notes related to the rental $250.00 3.7 $925.00revenue guided risk assessment. Hays, Aaron Continue to clear notes related to the $250.00 2.1 $525.00rental revenue guided risk assessment. Hays, Aaron Call with D. Keddie (Deloitte) to $250.00 0.4 $100.00discuss rental revenue guided risk assessment questions. Hays, Aaron Call with A. Briggs (partial), R. $250.00 1.0 $250.00Grundberg, D. Keddie, J. Zavala (Deloitte) to discuss status and audit planning items.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /24/2021 Keddie, Danny Call with A. Briggs (partial), R. $250.00 1.0 $250.00Grundberg, A. Hays, J. Zavala (Deloitte) to discuss status and audit planning items. Keddie, Danny Call with A. Hays (Deloitte) to discuss $250.00 0.4 $100.00rental revenue guided risk assessment questions. Zavala, Jasmine Call with A. Briggs (partial), R. $250.00 1.0 $250.00Grundberg, A. Hays, D. Keddie (Deloitte) to discuss status and audit planning items. Zavala, Jasmine Close notes on guided risk assessment $250.00 3.9 $975.00prepared from prior week. Zavala, Jasmine Complete data chart for general & $250.00 1.2 $300.00administration expenses and create appropriate chart. Zavala, Jasmine Check email and Microsoft Teams for $250.00 0.4 $100.00status of 2021 CBL audit and weekly tasks. Zavala, Jasmine Update data of work in Teams to $250.00 0.4 $100.00reflect status of assigned tasks. Zavala, Jasmine Prepare questions and updates related $250.00 0.2 $50.00to risk assessment work completed for team call with A. Briggs, A. Hays, D. Kennedy (Deloitte). Zavala, Jasmine Draft data chart for total guided risk $250.00 1.5 $375.00assessment expense graph. /25/2021 Batta, Swapna Call with A. Briggs, R. Grundberg, D. $250.00 0.6 $150.00Keddie, B. Vuthem (Deloitte) to discuss accounts receivable and rent roll analytics. Briggs, Alexandra Document considerations of the $250.00 2.2 $550.00management override risk assessment prepared for planning for the 2021 audit. Briggs, Alexandra Document considerations of the $250.00 2.9 $725.00competitor analysis for the completeness of CBL disclosures for the 2021 audit.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /25/2021 Briggs, Alexandra Call with S. Batta, R. Grundberg, D. $250.00 0.6 $150.00Keddie, B. Vuthem (Deloitte) to discuss accounts receivable and rent roll analytics. Briggs, Alexandra Update status tracker for planning $250.00 0.8 $200.00purposes for 2021 audit. Grundberg, Ryan Call with A. Hays (Deloitte) to discuss $250.00 0.7 $175.00accounts receivable guided risk assessment questions. Grundberg, Ryan Call with S. Batta, A. Briggs, D. $250.00 0.6 $150.00Keddie, B. Vuthem (Deloitte) to discuss accounts receivable and rent roll analytics. Grundberg, Ryan Review materiality for 2021 audit. $250.00 0.9 $225.00 Grundberg, Ryan Prepare real estate assets guided risk $250.00 3.1 $775.00assessment. Hays, Aaron Call with R. Grundberg (Deloitte) to $250.00 0.7 $175.00discuss accounts receivable guided risk assessment questions. Hays, Aaron Continue to prepare accounts $250.00 3.4 $850.00receivable guided risk assessment. Hays, Aaron Prepare accounts receivable guided $250.00 3.4 $850.00risk assessment. Keddie, Danny Call with S. Batta, A. Briggs, R. $250.00 0.6 $150.00Grundberg, B. Vuthem (Deloitte) to discuss accounts receivable and rent roll analytics. Mishra, Chirag Calculate the materiality number to be $250.00 0.7 $175.00discussed with M. Scalese (Deloitte) as part of materiality consultation work. Veluri, Pavani Prepare rent roll data analytics $250.00 0.5 $125.00visualizations for CBL 2021 risk assessment. Vuthem, bhavana Prepare audit analytics on accounts $250.00 1.9 $475.00receivable accounts and rentrolls dashboard. Vuthem, bhavana Call with S. Batta, A. Briggs, R. $250.00 0.6 $150.00Grundberg, D. Keddie (Deloitte) to discuss accounts receivable and rent

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /25/2021 Zavala, Jasmine Update risk assessment visualization $250.00 0.3 $75.00graphs for debt, cash, expenses, as part of audit planning for CBL FY 2021 audit. Zavala, Jasmine Add "Amount by Financial Month" $250.00 0.8 $200.00graph to general & administration graphing. Zavala, Jasmine Add "amount by financial month" graph $250.00 0.9 $225.00to general operating expense graph. Zavala, Jasmine Add "Amount by Financial Month" $250.00 0.7 $175.00graph to maintenance and repair graphing. Zavala, Jasmine Add data tab to working paper 8201. $250.00 0.5 $125.00 Zavala, Jasmine Prepare general property operating $250.00 1.5 $375.00expense graph. Zavala, Jasmine Prepare maintenance and repair graph $250.00 1.2 $300.00in excel. Zavala, Jasmine Compare prior year and current year $250.00 0.7 $175.00operating expense graphs to make sure all information needed is included. Zavala, Jasmine Check email and Microsoft teams page $250.00 0.3 $75.00for updates and status of CBL 2021 audit. Zavala, Jasmine Combine operating expense graphs $250.00 1.4 $350.00into a working paper to bring into engagement management system. /28/2021 Briggs, Alexandra Update status tracker for planning $250.00 1.5 $375.00purposes for 2021 audit. Briggs, Alexandra Document considerations of the $250.00 1.4 $350.00restatements of competitors analysis for the completeness of CBL disclosures for the 2021 audit. Briggs, Alexandra Document considerations of the prior $250.00 1.9 $475.00year U.S. Securities and Exchange Commission (SEC) comment letters analysis for the completeness of CBL disclosures for the 2021 audit.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /28/2021 Briggs, Alexandra Document considerations of the $250.00 1.3 $325.00accounting policy disclosure analysis for the completeness of CBL disclosures for the 2021 audit. Briggs, Alexandra Document considerations of the $250.00 0.7 $175.00management override risk assessment prepared for planning for the 2021 audit. Briggs, Alexandra Document considerations of the related $250.00 1.2 $300.00parties risk assessment prepared for planning for the 2021 audit. Grundberg, Ryan Call with A. Hays (Deloitte) to discuss $250.00 0.4 $100.00questions over the financial reporting risk assessment. Grundberg, Ryan Assess plan related to impairment $250.00 1.5 $375.00guided risk for 2021 audit. Grundberg, Ryan Prepare audit planning portion of the $250.00 2.8 $700.00planning and summary memo for 2021 audit. Grundberg, Ryan Prepare audit planning portion of the $250.00 2.2 $550.00planning and summary memo for 2021 audit. Grundberg, Ryan Review financial reporting risk of $250.00 2.1 $525.00material misstatement workpaper for 2021 audit. Hays, Aaron Prepare the held-for-sale asset guided $250.00 2.6 $650.00risk assessment. Hays, Aaron Update financial reporting risk $250.00 3.7 $925.00assessment workpaper. Hays, Aaron Clear notes related to rental revenue $250.00 0.7 $175.00guided risk assessment procedures. Hays, Aaron Call with R. Grundberg (Deloitte) to $250.00 0.4 $100.00discuss questions over the financial reporting risk assessment. Keddie, Danny Clear notes on rental revenues guided $250.00 0.5 $125.00risk assessment. Keddie, Danny Review reimbursement revenue guided $250.00 1.3 $325.00risk assessment.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /28/2021 Keddie, Danny Review risk assessment related to $250.00 0.8 $200.00financial statement disclosures documentation. Mishra, Chirag Document within the materiality $250.00 3.9 $975.00consultation memo regarding materiality considerations. Mishra, Chirag Prepare workpaper to calculate the fair $250.00 3.9 $975.00materiality number as part of materiality consultation work. Pramanik, Samiran Prepare CBL accounts receivable $250.00 3.9 $975.00dashboard - audit analytics. Pramanik, Samiran Continue to prepare CBL accounts $250.00 2.1 $525.00receivable dashboard - audit analytics. Veluri, Pavani Prepare accounts receivable data $250.00 0.5 $125.00analytics visualizations for CBL 2021 risk assessment. Vuthem, bhavana Prepare audit analytics on accounts $250.00 1.8 $450.00receivable accounts and rentrolls dashboard. /29/2021 Briggs, Alexandra Call with R. Grundberg, A. Hays, D. $250.00 1.3 $325.00Keddie, S. Korczyk (Deloitte) to discuss status and audit planning items. Briggs, Alexandra Document considerations of fraud $250.00 1.1 $275.00inquiries for 2021 audit. Briggs, Alexandra Update status tracker for risk $250.00 1.7 $425.00assessments status for planning purposes for 2021 audit. Briggs, Alexandra Address notes in accounts payable risk $250.00 0.7 $175.00assessment for 2021 audit. Briggs, Alexandra Address notes in cash risk assessment $250.00 1.7 $425.00for 2021 audit. Briggs, Alexandra Address notes payable risk $250.00 0.7 $175.00assessment for 2021 audit. Briggs, Alexandra Address notes related to key $250.00 0.8 $200.00performance indicators. Grundberg, Ryan Review accounts receivable risk $250.00 0.9 $225.00assessment for 2021 audit.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /29/2021 Grundberg, Ryan Prepare Deloitte Connect site for 2021 $250.00 2.2 $550.00audit. Grundberg, Ryan Call with A. Hays (Deloitte) to discuss $250.00 0.7 $175.00questions over the financial reporting risk assessment. Grundberg, Ryan Call with A. Briggs, A. Hays, D. Keddie, $250.00 1.3 $325.00S. Korczyk (Deloitte) to discuss status and audit planning items. Grundberg, Ryan Review materiality for 2021 audit. $250.00 1.1 $275.00 Hays, Aaron Clear notes related to financial $250.00 1.9 $475.00reporting risk assessment. Hays, Aaron Prepare mortgage escrows guided risk $250.00 2.6 $650.00assessment. Hays, Aaron Prepare intangible asset guided risk $250.00 0.9 $225.00assessment. Hays, Aaron Call with R. Grundberg (Deloitte) to $250.00 0.7 $175.00discuss questions over the financial reporting risk assessment. Hays, Aaron Call with A. Briggs, R. Grundberg, D. $250.00 1.3 $325.00Keddie, S. Korczyk (Deloitte) to discuss status and audit planning items. Keddie, Danny Clear notes on completeness of $250.00 0.2 $50.00disclosures documentation. Keddie, Danny Clear notes on key performance $250.00 0.4 $100.00indicators assessment. Keddie, Danny Call with A. Briggs, R. Grundberg, A. $250.00 1.3 $325.00Hays, S. Korczyk (Deloitte) to discuss status and audit planning items. Korczyk, Stefanie Call with A. Briggs, R. Grundberg, A. $250.00 1.3 $325.00Hays, D. Keddie (Deloitte) to discuss status and audit planning items. Pramanik, Samiran Prepare CBL accounts receivable $250.00 2.2 $550.00dashboard - audit analytics. Scalese, Mark Meeting with A. Cobb (CBL) to discuss $250.00 0.9 $225.00timing for valuations related to real estate and related assets to be performed in connection with fresh start accounting.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /29/2021 Veluri, Pavani Prepare rent roll data analytics $250.00 1.0 $250.00visualizations for CBL 2021 risk assessment. Vuthem, bhavana Prepare audit analytics on accounts $250.00 2.1 $525.00receivable accounts and rentrolls dashboard. /30/2021 Briggs, Alexandra Review the operating expenses risk $250.00 1.2 $300.00assessment prepared for planning for the 2021 audit. Briggs, Alexandra Review the payroll risk assessment $250.00 2.9 $725.00prepared for planning for the 2021 audit. Briggs, Alexandra Call with R. Grundberg, D. Keddie, L. $250.00 0.6 $150.00Veluri, N. Reddy, S. Pramanik (Deloitte) to discuss output of rent roll analytic. Briggs, Alexandra Document considerations of the payroll $250.00 2.1 $525.00analytics for the payroll risk assessment prepared for planning for the 2021 audit. Briggs, Alexandra Document considerations of the $250.00 1.2 $300.00income taxes and real estate investment trusts (REIT) compliance risk assessment prepared for planning for the 2021 audit. Grundberg, Ryan Review rent roll analytic for 2021 audit. $250.00 0.9 $225.00 Grundberg, Ryan Assess risk related to real estate $250.00 2.3 $575.00assets for 2021 audit. Grundberg, Ryan Call with D. Keddie (Deloitte) to $250.00 0.4 $100.00discuss output of rent roll analytic. Grundberg, Ryan Call with A. Briggs, D. Keddie, L. $250.00 0.6 $150.00Veluri, N. Reddy, S. Pramanik (Deloitte) to discuss output of rent roll analytic. Grundberg, Ryan Prepare real estate assets graphs for $250.00 1.1 $275.00risk assessment for 2021 audit. Hays, Aaron Prepare intangible asset guided risk $250.00 1.1 $275.00assessment.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /30/2021 Hays, Aaron Prepare prepaid rent liability guided $250.00 2.8 $700.00risk assessment. Hays, Aaron Prepare noncontrolling interest guided $250.00 1.7 $425.00risk assessment. Hays, Aaron Continue to prepare prepaid rent $250.00 0.7 $175.00liability guided risk assessment. Hays, Aaron Prepare accounts payable - real estate $250.00 1.2 $300.00taxes guided risk assessment. Keddie, Danny Review fraud risk assessment. $250.00 1.1 $275.00 Keddie, Danny Call with R. Grundberg (Deloitte) to $250.00 0.4 $100.00discuss output of rent roll analytic. Keddie, Danny Review income tax risk procedures. $250.00 0.2 $50.00 Keddie, Danny Clear notes on reimbursement $250.00 0.4 $100.00revenues risk assessment. Keddie, Danny Call with A. Briggs, R. Grundberg, L. $250.00 0.6 $150.00Veluri, N. Reddy, S. Pramanik (Deloitte) to discuss output of rent roll analytic. Pramanik, Samiran Continue to prepare CBL accounts $250.00 3.8 $950.00receivable dashboard - audit analytics. Pramanik, Samiran Call with A. Briggs, R. Grundberg, D. $250.00 0.6 $150.00Keddie, N. Reddy, L. Veluri (Deloitte) to discuss output of rent roll analytic. Reddy, Nimmala Srikanth Call with A. Briggs, R. Grundberg, D. $250.00 0.6 $150.00Keddie, L. Veluri, S. Pramanik (Deloitte) to discuss output of rent roll analytic. Reddy, Nimmala Srikanth Prepare rent roll analytics $250.00 2.4 $600.00visualizations for CBL 2021 risk assessment. Scalese, Mark Meeting with A. Cobb (CBL) to discuss $250.00 1.1 $275.00timing for valuations related to real estate and related assets to be performed in connection with fresh start accounting. Veluri, Pavani Call with A. Briggs, R. Grundberg, D. $250.00 0.6 $150.00Keddie, N. Reddy, S. Pramanik (Deloitte) to discuss output of rent roll analytic.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /30/2021 Vuthem, bhavana Continue to prepare audit analytics on $250.00 2.1 $525.00accounts receivable accounts and rentrolls dashboard. /01/2021 Veluri, Pavani Review accounts receivable $250.00 1.5 $375.00dashboard. /02/2021 Pramanik, Samiran Prepare CBL accounts receivable $250.00 3.1 $775.00dashboards. Vuthem, bhavana Prepare rentrolls and accounts $250.00 2.1 $525.00receivables (AR) analytics. /05/2021 Batta, Swapna Review CBL rent roll analysis. $250.00 1.1 $275.00 Gupta, Ashita Review 2021 materiality consultation $250.00 1.9 $475.00including clearing the notes. /06/2021 Briggs, Alexandra Call with R. Grundberg, A. Hays $250.00 1.5 $375.00(Deloitte) to discuss questions regarding the financial reporting risk assessment. Briggs, Alexandra Call with S. Korczyk, D. Keddie, R. $250.00 1.2 $300.00Grundberg, A. Hays (Deloitte) to discuss status and audit planning items. Briggs, Alexandra Close notes related to the Mall real $250.00 1.8 $450.00estate investment trust industry and external environment for the entity and fraud risk assessment for 2021 audit. Briggs, Alexandra Close notes related to evidence for $250.00 0.9 $225.00CBL fraud risk assessment for 2021 audit. Briggs, Alexandra Close notes related to the internal $250.00 2.1 $525.00environment (i.e. CBL controls environment, top-down management attitude, etc.) for the CBL fraud risk assessment for 2021 audit. Briggs, Alexandra Update status tracker for planning $250.00 1.1 $275.00purposes for 2021 audit.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /06/2021 Grundberg, Ryan Call with A. Briggs, A. Hays (Deloitte) $250.00 1.5 $375.00to discuss questions regarding the financial reporting risk assessment. Grundberg, Ryan Call with A. Briggs, S. Korczyk, D. $250.00 1.2 $300.00Keddie, A. Hays (Deloitte) to discuss status and audit planning items. Grundberg, Ryan Call with W. Whiston (Deloitte) to $250.00 0.4 $100.00discuss instructions for real estate asset risk assessment graphs. Grundberg, Ryan Plan related to control narratives for $250.00 2.1 $525.002021 audit. Grundberg, Ryan Plan related to materiality and risk $250.00 1.9 $475.00assessment analytics for 2021 audit. Grundberg, Ryan Plan related to project Plan for 2021 $250.00 0.5 $125.00audit. Gupta, Ashita Review 2021 materiality consultation $250.00 2.1 $525.00graphs including reviewing the preliminary calculation graphs and supporting files to further utilize in the memo. Hays, Aaron Call with A. Briggs, R. Grundberg $250.00 1.5 $375.00(Deloitte) to discuss questions regarding the financial reporting risk assessment. Hays, Aaron Call with A. Briggs, S. Korczyk, D. $250.00 1.2 $300.00Keddie, R. Grundberg (Deloitte) to discuss status and audit planning items. Hays, Aaron Continue to prepare investments in $250.00 1.1 $275.00marketable securities guided risk assessment. Hays, Aaron Prepare investments in marketable $250.00 2.2 $550.00securities guided risk assessment. Hays, Aaron Update investments in available-for- $250.00 1.5 $375.00sale securities narrative. Keddie, Danny Call with M. Scalese (Deloitte) to $250.00 0.7 $175.00discuss engagement staffing and fresh start accounting.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /06/2021 Keddie, Danny Call with A. Briggs, S. Korczyk, R. $250.00 1.2 $300.00Grundberg, A. Hays (Deloitte) to discuss status and audit planning items. Korczyk, Stefanie Call with A. Briggs, D. Keddie, R. $250.00 1.2 $300.00Grundberg, A. Hays (Deloitte) to discuss status and audit planning items. Pramanik, Samiran Prepare CBL accounts receivable $250.00 3.9 $975.00dashboards. Scalese, Mark Call with D. Keddie (Deloitte) to $250.00 0.7 $175.00discuss engagement staffing and fresh start accounting. /07/2021 Batta, Swapna Review CBL rent roll analysis. $250.00 0.9 $225.00 Briggs, Alexandra Update workpaper status tracker for $250.00 1.7 $425.00planning purposes for 2021 audit. Briggs, Alexandra Compile data for variable $250.00 1.9 $475.00reimbursement risk assessment analytics for planning purposes for 2021 audit. Briggs, Alexandra Close notes related to the internal $250.00 2.6 $650.00environment (i.e. CBL controls environment, top-down management attitude, etc.) for the CBL fraud risk assessment for 2021 audit. Briggs, Alexandra Call with W. Whiston (Deloitte) to $250.00 0.3 $75.00discuss engagement letter and audit planning items. Briggs, Alexandra Call with S. Korczyk, D. Keddie, R. $250.00 1.4 $350.00Grundberg, A. Hays (Deloitte) to discuss the accounts receivable process and audit planning items. Briggs, Alexandra Call with W. Whiston (Deloitte) to $250.00 0.8 $200.00discuss onboarding, audit planning and risk assessment items. Grundberg, Ryan Call with A. Briggs, S. Korczyk, D. $250.00 1.4 $350.00Keddie, A. Hays (Deloitte) to discuss the accounts receivable process and

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /07/2021 Grundberg, Ryan Call with D. Keddie (Deloitte) to $250.00 1.1 $275.00discuss preliminary results of materiality calculation for 2021 audit. Grundberg, Ryan Call with A. Hays (Deloitte) to discuss $250.00 1.2 $300.00questions over the accounts receivable risk assessment. Grundberg, Ryan Review marketable securities risk $250.00 1.9 $475.00assessment for 2021 audit. Grundberg, Ryan Review the held for sale guided risk $250.00 1.5 $375.00assessment for 2021 audit. Gupta, Ashita Call with C. Mishra (Deloitte) to discuss $250.00 1.0 $250.00preliminary results of materiality calculation for 2021 audit. Hays, Aaron Call with R. Grundberg (Deloitte) to $250.00 1.2 $300.00discuss questions over the accounts receivable risk assessment. Hays, Aaron Prepare investments in marketable $250.00 1.2 $300.00securities guided risk assessment. Hays, Aaron Send email regarding scheduling $250.00 0.4 $100.00control walkthroughs to director of accounting, A. Houghton (CBL). Hays, Aaron Set up committee of sponsoring $250.00 1.2 $300.00organizations of the treadway commission (COSO) entity level controls Deloitte Connect site. Hays, Aaron Prepare investment in unconsolidated $250.00 3.6 $900.00affiliates guided risk assessment. Hays, Aaron Call with A. Briggs, S. Korczyk, D. $250.00 1.4 $350.00Keddie, R. Grundberg (Deloitte) to discuss the accounts receivable process and audit planning items. Keddie, Danny Call with A. Briggs, S. Korczyk, R. $250.00 1.4 $350.00Grundberg, A. Hays (Deloitte) to discuss the accounts receivable process and audit planning items. Keddie, Danny Call with R. Grundberg (Deloitte) to $250.00 1.1 $275.00discuss preliminary results of materiality calculation for 2021 audit.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /07/2021 Korczyk, Stefanie Call with A. Briggs, D. Keddie, R. $250.00 1.4 $350.00Grundberg, A. Hays (Deloitte) to discuss the accounts receivable process and audit planning items. Korczyk, Stefanie Review and address comments in April $250.00 0.3 $75.002021 time reporting for monthly fee application. Mishra, Chirag Call with A. Gupta (Deloitte) to discuss $250.00 1.0 $250.00preliminary results of materiality calculation for 2021 audit. Veluri, Pavani Review rent rolls dashboard. $250.00 1.1 $275.00 Vuthem, bhavana Prepare rentrolls and accounts $250.00 3.9 $975.00receivables (AR) analytics. /08/2021 Briggs, Alexandra Call with S. Korczyk, D. Keddie, R. $250.00 0.8 $200.00Grundberg, A. Hays (Deloitte) to discuss status and audit planning items. Briggs, Alexandra Compile data for variable $250.00 1.4 $350.00reimbursement risk assessment analytics for planning purposes for 2021 audit. Briggs, Alexandra Create charts using compiled data for $250.00 1.8 $450.00variable reimbursement risk assessment analytics for planning purposes for 2021 audit. Briggs, Alexandra Create graphs for variable $250.00 2.7 $675.00reimbursement risk assessment analytics for planning purposes for 2021 audit. Briggs, Alexandra Plan the timing of workpaper $250.00 1.3 $325.00preparation for 2021 audit. Grundberg, Ryan Review the real estate asset graphs $250.00 1.9 $475.00supporting the risk assessment for 2021 audit. Grundberg, Ryan Prepare plan memorandum for 2021 $250.00 3.8 $950.00audit. Grundberg, Ryan Call with A. Hays (Deloitte) to discuss $250.00 1.3 $325.00entity level control plan.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /08/2021 Grundberg, Ryan Call with A. Briggs, S. Korczyk, D. $250.00 0.8 $200.00Keddie, A. Hays (Deloitte) to discuss status and audit planning items. Hays, Aaron Call with A. Briggs, S. Korczyk, D. $250.00 0.8 $200.00Keddie, R. Grundberg (Deloitte) to discuss status and audit planning items. Hays, Aaron Set up control walkthrough for review $250.00 0.3 $75.00of sales data control with R. Grundberg (Deloitte), H. Bennett (CBL). Hays, Aaron Update year-end audit control and $250.00 0.6 $150.00planning tracker. Hays, Aaron Call with R. Grundberg (Deloitte) to $250.00 1.3 $325.00discuss entity level control plan. Hays, Aaron Call with T. Overly (CBL) to discuss $250.00 0.4 $100.00potential meeting times to discuss accounts receivable process. Hays, Aaron Prepare investment in unconsolidated $250.00 2.8 $700.00affiliates guided risk assessment. Hays, Aaron Draft email related to control $250.00 0.4 $100.00walkthroughs to send to H. Bennett (CBL). Hays, Aaron Continue to prepare investments in $250.00 2.2 $550.00marketable securities guided risk assessment. Keddie, Danny Call with A. Briggs, S. Korczyk, R. $250.00 0.8 $200.00Grundberg, A. Hays (Deloitte) to discuss status and audit planning items. Keddie, Danny Review accounts payable guided risk $250.00 1.2 $300.00assessment and documentation of planned procedures. Keddie, Danny Review cash guided risk assessment $250.00 0.6 $150.00and documentation of planned procedures. Keddie, Danny Review mortgage notes payable $250.00 1.3 $325.00guided risk assessment and documentation of planned procedures.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /08/2021 Korczyk, Stefanie Call with A. Briggs, D. Keddie, R. $250.00 0.8 $200.00Grundberg, A. Hays (Deloitte) to discuss status and audit planning items. Mishra, Chirag Prepare workpaper materiality $250.00 3.9 $975.00consultation memo. Mishra, Chirag Calculate benchmarks within $250.00 1.1 $275.00workpaper benchmarks charts and graphs. Mishra, Chirag Prepare materiality trend line chart $250.00 0.5 $125.00within workpaper materiality trend line. Mishra, Chirag Calculate various stock metrices within $250.00 1.1 $275.00workpaper various stock metrices. Mishra, Chirag Prepare materiality 1-4 factors chart $250.00 0.4 $100.00within workpaper materiality 1-4 factors. Reddy, Nimmala Srikanth Generate rent roll analytics within $250.00 3.1 $775.00tableau for risk assessment purposes for 2021 audit. Veluri, Pavani Review rent rolls dashboard. $250.00 2.2 $550.00/09/2021 Batta, Swapna Review CBL rent roll analysis. $250.00 1.5 $375.00 Briggs, Alexandra Plan the timing of workpaper $250.00 2.1 $525.00preparation for 2021 audit. Briggs, Alexandra Review centralized control owner $250.00 1.4 $350.00competence for planning purposes for 2021 audit. Briggs, Alexandra Review engagement letter drafts for $250.00 0.5 $125.00planning purposes for 2021 audit. Briggs, Alexandra Review output of rent roll analytic for $250.00 0.4 $100.00planning purposes for 2021 audit. Briggs, Alexandra Call with W. Whiston (Deloitte) to $250.00 0.5 $125.00discuss accounts payable and notes payable risk assessment analytics. Briggs, Alexandra Compile data for accounts payable and $250.00 0.9 $225.00notes payable risk assessment analytics for planning purposes for 2021 audit.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /09/2021 Briggs, Alexandra Call with D. Keddie, R. Grundberg $250.00 0.9 $225.00(Deloitte) to discuss output of rent roll analytic. Grundberg, Ryan Call with A. Briggs, D. Keddie (Deloitte) $250.00 0.9 $225.00to discuss output of rent roll analytic. Grundberg, Ryan Call with A. Hays (Deloitte) to discuss $250.00 1.8 $450.00questions over the financial reporting risk assessment. Grundberg, Ryan Plan related to the rent roll analytic for $250.00 3.1 $775.002021 audit. Hays, Aaron Generate list of items needed for $250.00 1.2 $300.00internal controls testing for FY 2021 audit. Hays, Aaron Call with R. Grundberg (Deloitte) to $250.00 1.8 $450.00discuss questions over the financial reporting risk assessment. Hays, Aaron Update Deloitte Connect site for $250.00 2.1 $525.00committee of sponsoring organizations of the treadway commission (COSO) entity level controls for the FY 2021 audit. Hays, Aaron Set up control walkthrough for review $250.00 0.4 $100.00of lease log process with T. Greene (CBL). Keddie, Danny Clear notes on fraud risk assessment $250.00 0.8 $200.00documentation. Keddie, Danny Call with A. Briggs, R. Grundberg $250.00 0.9 $225.00(Deloitte) to discuss output of rent roll analytic. Pramanik, Samiran Prepare CBL accounts receivable $250.00 2.2 $550.00dashboards. Reddy, Nimmala Srikanth Generate rent roll analytics within $250.00 2.3 $575.00tableau for risk assessment purposes for 2021 audit. Scalese, Mark Plan for Q2 2021 quarterly review $250.00 2.9 $725.00procedures including staffing and areas of focus. Veluri, Pavani Review rent rolls dashboard. $250.00 1.8 $450.00

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /09/2021 Vuthem, bhavana Prepare rentrolls and accounts $250.00 3.8 $950.00receivables (AR) analytics. /12/2021 Briggs, Alexandra Update status tracker for planning $250.00 0.5 $125.00purposes for 2021 audit. Briggs, Alexandra Call with M. Scalese, R. Grundberg, A. $250.00 0.4 $100.00Hays (Deloitte), A. Houghton, T. Wingo, C. Alcones, R. Carlton, T. Overly (CBL) to discuss audit status and significant company transactions. Briggs, Alexandra Call with R. Grundberg, A. Hays, T. $250.00 1.1 $275.00Lane (Deloitte) to discuss audit status and audit planning items. Briggs, Alexandra Review engagement team $250.00 1.4 $350.00considerations of the litigation settlement risk assessment prepared for planning for the 2021 audit. Briggs, Alexandra Plan the timing of intern workpaper $250.00 2.2 $550.00preparation for planning purposes for 2021 audit. Briggs, Alexandra Compile general CBL information to $250.00 0.9 $225.00onboard intern for planning for 2021 audit. Grundberg, Ryan Call with A. Hays (Deloitte), H. Bennett $250.00 0.7 $175.00and L. Ledford (CBL) to perform walkthrough over internal controls over review of sales data process. Grundberg, Ryan Plan for Q2 2021 including creating $250.00 1.3 $325.00Deloitte Connect site. Grundberg, Ryan Review held for sale guided risk $250.00 1.7 $425.00assessment for 2021 audit. Grundberg, Ryan Call with A. Briggs, M. Scalese, A. $250.00 0.4 $100.00Hays (Deloitte), A. Houghton, T. Wingo, C. Alcones, R. Carlton, T. Overly (CBL) to discuss audit status and significant company transactions. Grundberg, Ryan Address notes in the greater than $250.00 1.8 $450.00normal risk memo for 2021 audit.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /12/2021 Grundberg, Ryan Call with A. Briggs, A. Hays, T. Lane $250.00 1.1 $275.00(Deloitte) to discuss audit status and audit plan items. Hays, Aaron Call with R. Grundberg (Deloitte), H. $250.00 0.7 $175.00Bennett and L. Ledford (CBL) to perform walkthrough over internal controls over review of sales data process. Hays, Aaron Call with R. Grundberg, A. Briggs, T. $250.00 1.1 $275.00Lane (Deloitte) to discuss audit status and audit planning items. Hays, Aaron Prepare for upcoming call with R. $250.00 0.8 $200.00Grundberg, A. Briggs, T. Lane (Deloitte) to discuss audit status and audit planning items. Hays, Aaron Prepare for CBL update call with T. $250.00 0.6 $150.00Overly, R. Carlton, A. Houghton, C. Alcones, T. Wingo (CBL). Hays, Aaron Prepare for CBL update call with T. $250.00 1.1 $275.00Overly, R. Carlton, A. Houghton, C. Alcones, T. Wingo (CBL). Hays, Aaron Prepare for CBL update call with T. $250.00 3.3 $825.00Overly, R. Carlton, A. Houghton, C. Alcones, T. Wingo (CBL). Hays, Aaron Call with A. Briggs, M. Scalese, R. $250.00 0.4 $100.00Grundberg (Deloitte), A. Houghton, T. Wingo, C. Alcones, R. Carlton, T. Overly (CBL) to discuss audit status and significant company transactions. Reddy, Nimmala Srikanth Generate rent roll analytics within $250.00 3.9 $975.00tableau for risk assessment purposes for 2021 audit. Scalese, Mark Call with A. Briggs, R. Grundberg, A. $250.00 0.4 $100.00Hays (Deloitte), A. Houghton, T. Wingo, C. Alcones, R. Carlton, T. Overly (CBL) to discuss audit status and significant company transactions. Veluri, Pavani Continue to review rent rolls $250.00 0.5 $125.00dashboard.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /12/2021 Vuthem, bhavana Engage in preparation and review of $250.00 2.2 $550.00rentrolls and accounts receivables (AR) analytics. /13/2021 Briggs, Alexandra Plan the timing of workpaper $250.00 1.2 $300.00preparation for planning purposes for 2021 audit. Briggs, Alexandra Review engagement team $250.00 1.1 $275.00considerations of the intangible assets risk assessment prepared for planning for the 2021 audit. Briggs, Alexandra Review engagement team $250.00 0.7 $175.00considerations of the litigation settlement risk assessment prepared for planning for the 2021 audit. Briggs, Alexandra Review engagement team $250.00 1.2 $300.00considerations of the prepaid rent liability risk assessment prepared for planning for the 2021 audit. Briggs, Alexandra Compile data for engagement team $250.00 1.6 $400.00considerations of trade accounts payable risk assessment graphs for planning for 2021 audit. Briggs, Alexandra Review engagement team $250.00 0.3 $75.00considerations of the notes payable risk assessment graphs prepared for planning for the 2021 audit. Briggs, Alexandra Compile CBL income statement by $250.00 0.7 $175.00property type for analytics for 2021 audit. Briggs, Alexandra Call with A. Hays, R. Grundberg $250.00 1.2 $300.00(Deloitte), R. Carlton, T. Overly (CBL) to discuss questions and changes to the accounts receivable and litigation process. Grundberg, Ryan Prepare real estate asset guided risk $250.00 3.8 $950.00assessment for 2021 audit. Grundberg, Ryan Call with A. Hays (Deloitte) to discuss $250.00 1.2 $300.00questions over the accounts receivable risk assessment procedures.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /13/2021 Grundberg, Ryan Call with A. Hays (Deloitte), A. $250.00 0.8 $200.00Houghton, J. Khalili, R. Hanan, G. Gibson (CBL) to discuss the Company’s budget process and related updates. Grundberg, Ryan Call with A. Hays, A. Briggs (Deloitte), $250.00 1.2 $300.00R. Carlton, T. Overly (CBL) to discuss questions and changes to the accounts receivable and litigation process. Hays, Aaron Clear review notes related to the notes $250.00 0.8 $200.00payable guided risk assessment. Hays, Aaron Document internal controls over $250.00 0.5 $125.00income statement variance analysis review. Hays, Aaron Call with R. Grundberg (Deloitte) to $250.00 1.2 $300.00discuss questions over the accounts receivable risk assessment procedures. Hays, Aaron Call with R. Grundberg (Deloitte), A. $250.00 0.8 $200.00Houghton, J. Khalili, R. Hanan, G. Gibson (CBL) to discuss the Company’s budget process and related updates. Hays, Aaron Call with R. Grundberg, A. Briggs $250.00 1.2 $300.00(Deloitte), R. Carlton, T. Overly (CBL) to discuss questions and changes to the accounts receivable and litigation process. Hays, Aaron Clear review notes related to the held- $250.00 3.4 $850.00for-sale guided risk assessment. Hays, Aaron Update property budget risk $250.00 0.7 $175.00assessment memo. Reddy, Nimmala Srikanth Perform generation of rent roll $250.00 3.8 $950.00analytics within tableau for risk assessment purposes for 2021 audit. Reddy, Nimmala Srikanth Perform generation of rent roll $250.00 2.4 $600.00analytics within tableau for risk assessment purposes for 2021 audit.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /14/2021 Briggs, Alexandra Document engagement team $250.00 3.2 $800.00considerations of the composition of variable reimbursement revenue for risk assessment purposes for 2021 audit. Briggs, Alexandra Review engagement team $250.00 0.4 $100.00considerations of the prepaid rent liability risk assessment prepared for planning for the 2021 audit. Briggs, Alexandra Update CBL status tracker for planning $250.00 0.8 $200.00purposes for 2021 audit. Briggs, Alexandra Review engagement team $250.00 0.4 $100.00considerations of the intangible assets risk assessment prepared for planning for the 2021 audit. Briggs, Alexandra Document engagement team $250.00 0.8 $200.00considerations of the amount, trends, ratios of variable reimbursement revenue for risk assessment purposes for 2021 audit. Briggs, Alexandra Document engagement team $250.00 0.3 $75.00considerations of the controls over variable reimbursement revenue for 2021 audit. Briggs, Alexandra Document engagement team $250.00 0.6 $150.00considerations of the planned procedures over variable reimbursement revenue for 2021 audit. Briggs, Alexandra Document engagement team $250.00 0.2 $50.00considerations of the risk assessment of variable reimbursement revenue for 2021 audit. Briggs, Alexandra Update status tracker for planning $250.00 1.3 $325.00purposes for 2021 audit. Grundberg, Ryan Call with T. Greene (CBL) to walk $250.00 1.2 $300.00through the internal controls over the lease log review process. Grundberg, Ryan Prepare gain on sale of real estate $250.00 2.1 $525.00guided risk assessment for 2021 audit.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /14/2021 Grundberg, Ryan Review the budget process for 2021 $250.00 2.0 $500.00audit. Grundberg, Ryan Review mortgage escrow guided risk $250.00 1.1 $275.00assessment for 2021 audit. Grundberg, Ryan Review available for sale securities $250.00 1.9 $475.00guided risk assessment and related narrative for 2021 audit. Hays, Aaron Send emails to M. Monahan, M. $250.00 0.4 $100.00Liskey, T. Overly (CBL) to set up internal control walkthroughs. Hays, Aaron Clear review notes related to the $250.00 0.8 $200.00intangible assets guided risk assessment. Hays, Aaron Call with T. Lane (Deloitte) to discuss $250.00 0.6 $150.00questions over client walkthroughs and meeting minutes of management and board of directors. Hays, Aaron Call with W. Martin (CBL) to perform $250.00 0.9 $225.00walk through of internal controls over real estate tax accrual and percentage rent schedules. Hays, Aaron Document internal controls over lease $250.00 1.2 $300.00log review process. Hays, Aaron Clear review notes related to the $250.00 1.2 $300.00prepaid rent liability guided risk assessment. Hays, Aaron Document internal controls over review $250.00 0.7 $175.00of percentage rent schedule. Hays, Aaron Document internal controls over review $250.00 1.4 $350.00of real estate tax accrual process. Hays, Aaron Document internal controls over review $250.00 0.6 $150.00of straight line rent schedule. Mishra, Chirag Address notes on materiality $250.00 1.2 $300.00documentation for 2021. Vuthem, bhavana Engage in preparation and review of $250.00 1.9 $475.00rentrolls and accounts receivables (AR) analytics.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /15/2021 Briggs, Alexandra Review engagement team $250.00 0.7 $175.00considerations of control owner competencies prepared for planning purposes for 2021 audit. Briggs, Alexandra Plan the timing of workpaper $250.00 0.8 $200.00preparation for planning purposes for 2021 audit. Briggs, Alexandra Update CBL status tracker for planning $250.00 2.2 $550.00purposes for 2021 audit. Briggs, Alexandra Update Q2 workpaper preparation $250.00 1.4 $350.00timing for planning purposes for 2021 audit. Briggs, Alexandra Update risk assessment preparation $250.00 0.7 $175.00timing for planning purposes for 2021 audit. Briggs, Alexandra Review engagement team $250.00 0.3 $75.00considerations when scanning documents prepared for planning purposes for 2021 audit. Briggs, Alexandra Call with T. Lane (Deloitte) to discuss $250.00 1.0 $250.00questions over the equity method investments risk assessment. Briggs, Alexandra Call with T. Lane, D. Keddie, R. $250.00 0.9 $225.00Grundberg, A. Hays, (Deloitte) to discuss audit status and audit planning items. Grundberg, Ryan Review held for sale, securities for $250.00 1.1 $275.00sale, escrows guided risk assessments after staff addressed my initial notes for 2021 audit. Grundberg, Ryan Continue to prepare real estate asset $250.00 2.2 $550.00guided risk assessment for 2021 audit. Grundberg, Ryan Prepare real estate asset guided risk $250.00 3.9 $975.00assessment for 2021 audit. Grundberg, Ryan Prepare engagement quality control $250.00 0.9 $225.00reviewer workpapers for readiness for 2021 audit. Grundberg, Ryan Call with T. Lane, D. Keddie, A. Briggs, $250.00 0.9 $225.00A. Hays, (Deloitte) to discuss audit status and audit planning items.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /15/2021 Gupta, Ashita Review 2021 materiality consultation $250.00 3.1 $775.00memo. Gupta, Ashita Continue to review 2021 materiality $250.00 2.9 $725.00consultation memo. Gupta, Ashita Clear notes in materiality consultation $250.00 1.5 $375.00memo. Gupta, Ashita Continue to clear notes in materiality $250.00 0.5 $125.00consultation memo. Hays, Aaron Document internal controls over review $250.00 1.4 $350.00of straight line rent schedule. Hays, Aaron Document internal controls over review $250.00 2.1 $525.00of percentage rent schedule. Hays, Aaron Clear review notes related to the held $250.00 0.6 $150.00for sale asset guided risk assessment. Hays, Aaron Clear review notes related to the $250.00 0.8 $200.00investment in marketable securities guided risk assessment. Hays, Aaron Document internal controls over $250.00 1.2 $300.00income statement and balance sheet variance analysis review. Hays, Aaron Clear review notes related to the $250.00 0.8 $200.00mortgage escrow guided risk assessment. Hays, Aaron Call with T. Overly (CBL) to review $250.00 0.5 $125.00internal controls over the income statement and balance sheet variance analysis review process. Hays, Aaron Call with T. Lane, D. Keddie, R. $250.00 0.9 $225.00Grundberg, A. Briggs (Deloitte) to discuss audit status and audit planning items. Keddie, Danny Call with A. Cobb and A. Houghton $250.00 0.5 $125.00(CBL) to discuss employee retention bonus classification. Keddie, Danny Call with T. Lane, R. Grundberg, A. $250.00 0.9 $225.00Briggs, A. Hays, (Deloitte) to discuss audit status and audit planning items.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /15/2021 Scalese, Mark Prepare listing of proposed audit $250.00 3.2 $800.00engagement team members on 2021 audit compared to prior year 2020 audit to demonstrate the additional individuals added to audit engagement team, provide the listing to A. Cobb and F. Khaleel (CBL). /16/2021 Briggs, Alexandra Review engagement team $250.00 0.8 $200.00considerations of the real estate taxes payable risk assessment prepared for planning for the 2021 audit. Briggs, Alexandra Review engagement team $250.00 0.9 $225.00considerations of the investment in unconsolidated affiliates risk assessment prepared for planning for the 2021 audit. Briggs, Alexandra Document engagement team $250.00 0.9 $225.00considerations of the real estate tax expense risk assessment prepared for planning for the 2021 audit. Briggs, Alexandra Plan the timing of planning, risk $250.00 1.8 $450.00assessment, Q2 workpaper preparation for planning purposes for 2021 audit. Grundberg, Ryan Review the materiality consultation $250.00 1.8 $450.00memo and supporting appendices for 2021 audit. Grundberg, Ryan Prepare real estate asset guided risk $250.00 2.5 $625.00assessment and finalizing supporting graphs for 2021 audit. Keddie, Danny Call with M. Scalese (Deloitte), A. $250.00 0.7 $175.00Cobb, J. Khalili (CBL), J. Easterly, D. Lindstrom, J. Murphy, M. Clark (Stout) to discuss property valuation timing for fresh start accounting. Mishra, Chirag Address notes within the materiality $250.00 1.0 $250.00memo and excel workbooks in engagement management system (EMS) file.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /16/2021 Scalese, Mark Call with D. Keddie (Deloitte), A. Cobb, $250.00 0.7 $175.00J. Khalili (CBL), J. Easterly, D. Lindstrom, J. Murphy, M. Clark (Stout) to discuss property valuation timing for fresh start accounting. /19/2021 Briggs, Alexandra Plan the timing of workpaper $250.00 3.1 $775.00preparation for planning purposes for 2021 audit. Briggs, Alexandra Review engagement team $250.00 0.7 $175.00considerations of the investment in unconsolidated affiliates risk assessment prepared for planning for the 2021 audit. Briggs, Alexandra Review engagement team $250.00 3.2 $800.00considerations of the equity method investments risk assessment prepared for planning for 2021 audit. Briggs, Alexandra Update project plan for staff timing for $250.00 0.8 $200.00planning purposes for 2021 audit. Grundberg, Ryan Review the rent roll analytic for the $250.00 2.4 $600.00purpose of making selections for budget calls. Grundberg, Ryan Manage engagement quality control $250.00 0.7 $175.00reviewer items for both year-end audit and Q2 2021. Grundberg, Ryan Review the client's budget call $250.00 2.9 $725.00schedule to identify properties for 2021 audit procedures. Grundberg, Ryan Review the client's budget call $250.00 1.7 $425.00schedule to identify properties for 2021 audit procedures. Hays, Aaron Call with M. Monahan (CBL) to walk $250.00 0.8 $200.00through internal controls over the property review checklists. Hays, Aaron Clear review notes related to the $250.00 0.6 $150.00accrued real estate tax liability guided risk assessment for the FY2021 audit.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /19/2021 Hays, Aaron Clear review notes related to the $250.00 0.9 $225.00noncontrolling interest guided risk assessment for the FY2021 audit. Hays, Aaron Clear review notes relating to the $250.00 1.5 $375.00investments in unconsolidated affiliates guided risk assessment for the FY2021 audit. Hays, Aaron Clear review notes relating to the $250.00 0.7 $175.00operating expenses guided risk assessment for the FY2021 audit. Hays, Aaron Document internal controls over the $250.00 2.8 $700.00review of property review checklists. Hays, Aaron Update revenue risk assessment $250.00 0.4 $100.00graphs. Keddie, Danny Review materiality appendices for $250.00 0.8 $200.00FY2021 audit materiality. Scalese, Mark Prepare client continuance summary $250.00 2.2 $550.00for internal considerations. Staat, Jeff Review planning documents related to $250.00 1.2 $300.00risk assessment and significant risk. Veluri, Pavani Review accounts receivable $250.00 2.1 $525.00dashboard. Williams, Bryan Prepare for and meeting with M. $250.00 0.5 $125.00Scalese, R. Staner, L. Snodgrass (Deloitte) to consider engagement acceptance and related risk factors. /20/2021 Briggs, Alexandra Review engagement team $250.00 1.6 $400.00considerations of the equity method investments risk assessment prepared for planning for 2021 audit. Briggs, Alexandra Review engagement team $250.00 0.2 $50.00considerations of the noncontrolling interests risk assessment prepared for planning for the 2021 audit. Briggs, Alexandra Review engagement team $250.00 0.6 $150.00considerations of the remote working environment due to COVID-19 (impact on accounts receivable) prepared for

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /20/2021 Briggs, Alexandra Review engagement team $250.00 0.8 $200.00considerations of the remote working environment due to COVID-19 (impact on workforce) prepared for planning for 2021 audit. Briggs, Alexandra Review engagement team $250.00 0.8 $200.00considerations of the remote working environment due to COVID-19 (impact on financial results and operations) prepared for planning for 2021 audit. Briggs, Alexandra Review engagement team $250.00 1.1 $275.00considerations of the remote working environment due to COVID-19 (impact on budgeting) prepared for planning for 2021 audit. Briggs, Alexandra Review engagement team $250.00 0.2 $50.00considerations of the investment in unconsolidated affiliates risk assessment prepared for planning for the 2021 audit. Briggs, Alexandra Review engagement team $250.00 0.2 $50.00considerations of the accrued real estate tax payable risk assessment prepared for planning for the 2021 audit. Briggs, Alexandra Analyze intern progress and $250.00 0.2 $50.00performance during planning for 2021 audit. Briggs, Alexandra Plan the timing of interim workpaper $250.00 1.7 $425.00preparation for planning purposes for 2021 audit. Briggs, Alexandra Call with D. Keddie, R. Grundberg, T. $250.00 0.6 $150.00Lane (Deloitte) to discuss audit status and audit planning items. Grundberg, Ryan Call with C. Cain, M. Stanley, H. $250.00 3.4 $850.00Grody, J. Waller, M. Praznik, M. Peno (CBL) to discuss the status of existing leases for purpose of updating the 2021/2022 budgets at Parkdale Mall.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /20/2021 Grundberg, Ryan Call with A. Hays (Deloitte), C. Cain, J. $250.00 2.4 $600.00Smajda, D. Batchelor, L. Altman (CBL) to discuss the status of existing leases for purpose of updating the 2021/2022 budgets at Stroud Mall and York Galleria. Grundberg, Ryan Prepare for upcoming client budget $250.00 1.5 $375.00meetings for 2021 audit. Grundberg, Ryan Call with A. Briggs, D. Keddie, T. Lane $250.00 0.6 $150.00(Deloitte) to discuss audit status and audit planning items. Hays, Aaron Make updates to notes payable risk $250.00 0.6 $150.00assessment graphs. Hays, Aaron Complete documentation related to $250.00 0.6 $150.00internal controls over the review of sales data process. Hays, Aaron Document internal controls over review $250.00 2.2 $550.00of property-level quarterly income statement variance analysis. Hays, Aaron Call with M. Liskey (CBL) to review $250.00 0.5 $125.00internal controls over the property-level quarterly income statement variance analysis review. Hays, Aaron Call with R. Grundberg (Deloitte), C. $250.00 2.4 $600.00Cain, J. Smajda, D. Batchelor, L. Altman (CBL) to discuss the status of existing leases for purpose of updating the 2021/2022 budgets at Stroud Mall and York Galleria. Hays, Aaron Set up walk throughs over internal $250.00 0.8 $200.00controls related to fixed asset internal controls. Hays, Aaron Prepare for internal controls $250.00 0.5 $125.00walkthrough over the quarterly property-level income statement variance analysis review process. Hays, Aaron Email D. Keddie, R. Grundberg, A. $250.00 0.5 $125.00Briggs, T. Lane (Deloitte) regarding audit status and audit planning items.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /20/2021 Hays, Aaron Call with C. Cain, J. Waller, M. Peno, $250.00 0.8 $200.00M. Stanley, T. Allender (CBL) to discuss the status of existing leases for purpose of updating the 2021/2022 budgets at Parkdale Mall and Parkdale Corner. Keddie, Danny Review materiality consultation memo $250.00 2.2 $550.00for 2021 audit materiality. Keddie, Danny Review financial reporting risk of $250.00 0.8 $200.00material misstatement. Keddie, Danny Review litigation risks of material $250.00 0.5 $125.00misstatements. Keddie, Danny Call with A. Briggs, R. Grundberg, T. $250.00 0.6 $150.00Lane (Deloitte) to discuss audit status and audit planning items. Staat, Jeff Review planning documents related to $250.00 1.0 $250.00accounts that have risk of material misstatements. Vuthem, bhavana Engage in preparation by reviewing $250.00 2.1 $525.00rentrolls and accounts receivables (AR) analytics. /21/2021 Briggs, Alexandra Call with D. Keddie, R. Grundberg, A. $250.00 0.4 $100.00Hays (Deloitte), A. Cobb, A. Houghton, T. Wingo, C. Alcones, R. Carlton, T. Overly (CBL) to discuss quarterly review status and timing of client deliverables. Briggs, Alexandra Compile plan information for intern to $250.00 1.1 $275.00complete 2021 Q2 plan items. Briggs, Alexandra Plan the timing of workpaper $250.00 1.8 $450.00preparation for plan purposes for 2021 audit. Briggs, Alexandra Review engagement team $250.00 0.6 $150.00considerations of the remote working environment due to COVID-19 (impact on rental revenue) prepared for planning for 2021 audit.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /21/2021 Briggs, Alexandra Review engagement team $250.00 1.1 $275.00considerations of the remote working environment due to COVID-19 (accounting and disclosure considerations) prepared for planning for 2021 audit. Briggs, Alexandra Review engagement team $250.00 0.8 $200.00considerations of the remote working environment due to COVID-19 (going concern considerations) prepared for planning for 2021 audit. Briggs, Alexandra Call T. Lane (Deloitte) to discuss audit $250.00 0.4 $100.00and quarterly review status and audit planning items. Grundberg, Ryan Create journal entry testing analytic $250.00 0.7 $175.00requests for 2021 audit. Grundberg, Ryan Call with D. Hocker, R. Nespeca, E. $250.00 1.6 $400.00Griffith, R. Owens, C. Gwinn, J. Jones (CBL) to discuss the status of existing leases for purpose of updating the 2021/2022 budgets at Hanes Mall. Grundberg, Ryan Call with D. Keddie, A. Briggs, A. Hays $250.00 0.4 $100.00(Deloitte), A. Cobb, A. Houghton, T. Wingo, C. Alcones, R. Carlton, T. Overly (CBL) to discuss quarterly review status and timing of client deliverables. Hays, Aaron Call with D. Keddie, R. Grundberg, A. $250.00 0.4 $100.00Briggs (Deloitte), A. Cobb, A. Houghton, T. Wingo, C. Alcones, R. Carlton, T. Overly (CBL) to discuss quarterly review status and timing of client deliverables. Hays, Aaron Call with A. Houghton (CBL) to discuss $250.00 0.4 $100.00budget meetings and internal control walkthrough timing.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /21/2021 Hays, Aaron Call with R. Nespeca, R. Owens, J. $250.00 3.1 $775.00Wills, D. Meadows, E. Griffith, D. Hooker (CBL) to discuss the status of existing leases for purpose of updating the 2021/2022 budgets at Hamilton Place Mall and Arbor Place Mall. Hays, Aaron Update notes payable risk assessment $250.00 2.7 $675.00graphs. Hays, Aaron Update operating expense risk $250.00 1.6 $400.00assessment graphs. Keddie, Danny Call with R. Grundberg, A. Briggs, A. $250.00 0.4 $100.00Hays (Deloitte), A. Cobb, A. Houghton, T. Wingo, C. Alcones, R. Carlton, T. Overly (CBL) to discuss quarterly review status and timing of client deliverables. Keddie, Danny Review 2022 budget for Imperial Valley $250.00 0.9 $225.00Mall with C. Cain, J. Waller, R. Petty, A. Swaim, R. Rodriguez (CBL). Pramanik, Samiran Engage in preparation of CBL $250.00 3.8 $950.00accounts receivable dashboards. Scalese, Mark Work on audit planning documentation $250.00 0.9 $225.00including finalizing staffing hours. Scalese, Mark Work on audit planning documentation $250.00 1.9 $475.00including materiality memorandum. Scalese, Mark Review prior year financial statements $250.00 1.1 $275.00to better understand and prepare for current year audit scoping considerations. Scalese, Mark Review the 2021 audit client service $250.00 0.8 $200.00plan for presentation to the CBL audit committee. Snodgrass, Lori Email B. Williams, R. Staner, W. $250.00 1.0 $250.00Herman, M. Scalese (Deloitte) regarding 2021 continuance. Staat, Jeff Review group audit memo. $250.00 0.9 $225.00 Veluri, Pavani Review accounts receivable $250.00 1.9 $475.00dashboard.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /22/2021 Briggs, Alexandra Plan the timing of workpaper and risk $250.00 2.9 $725.00assessment preparation for plan purposes for 2021 audit. Briggs, Alexandra Review engagement team $250.00 1.8 $450.00considerations of the design and implementation of control IS-2A prepared for 2021 audit. Briggs, Alexandra Call with D. Keddie, R. Grundberg, A. $250.00 1.0 $250.00Hays, T. Lane (Deloitte) to discuss audit status and audit plan items. Grundberg, Ryan Call with D. Hocker, E. Griffith, R. $250.00 2.1 $525.00Nespeca, J. Duke, D. Meadows (CBL) to discuss the status of existing leases for purpose of updating the 2021/2022 budgets at CoolSprings Galleria. Grundberg, Ryan Prepare review notes in materiality $250.00 0.4 $100.00memo for 2021 audit. Grundberg, Ryan Prepare for new senior K. Tyson $250.00 0.6 $150.00(Deloitte) to join the team and set up additional plan meetings for 2021 audit. Grundberg, Ryan Call with A. Briggs, D. Keddie, A. Hays, $250.00 1.0 $250.00T. Lane (Deloitte) to discuss audit status and audit plan items. Hays, Aaron Updating operating expense risk $250.00 2.2 $550.00assessment graphs. Hays, Aaron Clear notes related to the operating $250.00 3.3 $825.00expense guided risk assessment for the FY2021 audit. Hays, Aaron Continue to clear notes related to the $250.00 0.6 $150.00operating expense guided risk assessment for the FY2021 audit. Hays, Aaron Call with T. Lane (Deloitte) to discuss $250.00 0.4 $100.00questions over client ratios and visualizations for Q2 2021. Hays, Aaron Call with D. Keddie (Deloitte) to $250.00 0.5 $125.00discuss accounts receivable risk assessment analytics.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /22/2021 Hays, Aaron Call with A. Briggs, D. Keddie, R. $250.00 1.0 $250.00Grundberg, T. Lane (Deloitte) to discuss audit status and audit plan items. Keddie, Danny Call with A. Hays (Deloitte) to discuss $250.00 0.5 $125.00accounts receivable risk assessment analytics. Keddie, Danny Call with A. Cobb, J. Khalili (CBL), M. $250.00 0.8 $200.00Scalese, (Deloitte), B. Richter, C. Lam, J. Easterly, M. Clark (Stout) to discuss property valuation risk assessment. Keddie, Danny Call with A. Briggs, R. Grundberg, A. $250.00 1.0 $250.00Hays, T. Lane (Deloitte) to discuss audit status and audit plan items. Scalese, Mark Call with A. Cobb, J. Khalili (CBL), D. $250.00 0.8 $200.00Keddie (Deloitte), B. Richter, C. Lam, J. Easterly, M. Clark (Stout) to discuss property valuation risk assessment. Staat, Jeff Review approach for fraud and other $250.00 1.1 $275.00procedures. Vuthem, bhavana Prepare rentrolls and accounts $250.00 3.9 $975.00receivables (AR) analytics. /23/2021 Briggs, Alexandra Address notes related to engagement $250.00 0.6 $150.00team considerations of the remote working environment due to COVID-19 prepared for plan for 2021 audit. Briggs, Alexandra Address notes related to related to the $250.00 0.8 $200.00litigation risk assessment for 2021 audit. Briggs, Alexandra Address notes related to the design $250.00 0.3 $75.00and implementation of controls IS-2A, IS-2B, IS-2C prepared for 2021 audit. Briggs, Alexandra Address notes related to the equity $250.00 0.4 $100.00method investments risk assessment prepared for plan for 2021 audit. Briggs, Alexandra Address notes related to the notes $250.00 0.5 $125.00payable risk assessment analytics prepared for 2021 audit.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /23/2021 Briggs, Alexandra Address notes related to the payroll $250.00 0.5 $125.00risk assessment analytics prepared for 2021 audit. Briggs, Alexandra Review engagement team $250.00 0.2 $50.00considerations of the design and implementation of control IS-2B prepared for 2021 audit. Briggs, Alexandra Review engagement team $250.00 0.6 $150.00considerations of the design and implementation of control IS-2C prepared for 2021 audit. Briggs, Alexandra Plan the timing of workpaper, risk $250.00 3.3 $825.00assessment, controls preparation for plan purposes for 2021 audit. Briggs, Alexandra Call with T. Lane (Deloitte) to discuss $250.00 0.6 $150.00audit status and audit planning items. Hays, Aaron Call with E. Griffith, H. Grody, S. $250.00 1.8 $450.00Dunham, B. Winstead, J. Moss, A. Hodges, D. Irvin, C. Cain, K. Powell (CBL) to discuss the status of existing leases for purpose of updating the 2021/2022 budgets at Kirkwood and Meridian Malls. Hays, Aaron Clear notes related to internal control $250.00 2.4 $600.00documentation about property controllers' review over monthly property close packages for the FY2021 audit. Hays, Aaron Complete operating expense guided $250.00 2.6 $650.00risk assessment. Pramanik, Samiran Prepare CBL accounts receivable $250.00 2.5 $625.00dashboards. /26/2021 Hays, Aaron Document internal controls over new $250.00 2.7 $675.00lease agreement execution. Hays, Aaron Close notes relating to the financial $250.00 2.6 $650.00reporting risk assessment for the FY2021 audit. Hays, Aaron Prepare property budgets process risk $250.00 2.1 $525.00assessment memo.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /26/2021 Hays, Aaron Call with D. Keddie (Deloitte) to $250.00 0.4 $100.00discuss review notes relating to the financial reporting risk assessment. Keddie, Danny Call with A. Hays (Deloitte) to discuss $250.00 0.4 $100.00review notes relating to the financial reporting risk assessment. /27/2021 Hays, Aaron Call with D. Keddie, T. Lane (Deloitte) $250.00 0.6 $150.00to discuss audit status and audit planning items. Hays, Aaron Prepare property budgets process risk $250.00 2.3 $575.00assessment memo. Hays, Aaron Prepare property budgets process risk $250.00 2.5 $625.00assessment memo. Hays, Aaron Compile legal letters to be signed and $250.00 0.6 $150.00sent to legal firms. Hays, Aaron Call with T. Smith (CBL) to review $250.00 0.6 $150.00internal controls over fixed asset additions process. Hays, Aaron Document internal controls over fixed $250.00 1.4 $350.00asset additions process. Keddie, Danny Call with A. Hays and T. Lane $250.00 0.6 $150.00(Deloitte) to discuss audit status and audit planning items. Scalese, Mark Review the planning documents $250.00 1.5 $375.00related to the 2021 audit including engagement letter for 2021 audit. Scalese, Mark Review the planning documents $250.00 1.5 $375.00related to the 2021 audit including engagement letter for the Q2 2021 quarterly review. Scalese, Mark Review the planning documents $250.00 2.2 $550.00related to the 2021 audit including risk assessment documentation. Veluri, Pavani Continue to review accounts receivable $250.00 1.9 $475.00dashboard.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services (2021) /28/2021 Hays, Aaron Document internal controls over $250.00 2.3 $575.00quarterly review of the fixed asset rollforward. Hays, Aaron Document internal controls relating to $250.00 2.1 $525.00the automated depreciation expense calculation. Hays, Aaron Prepare for internal control $250.00 0.7 $175.00walkthrough over fixed asset rollforward review. Hays, Aaron Call with T. Overly (CBL) to review $250.00 0.7 $175.00fixed asset rollforward process. Hays, Aaron Call with T. Lane (Deloitte) to discuss $250.00 1.3 $325.00preliminary fluctuation analysis and audit planning items. Keddie, Danny Call with D. Dreyovich (Deloitte) to $250.00 0.7 $175.00discuss 2021 audit engagement economics. Keddie, Danny Prepare audit plan presentation for $250.00 2.5 $625.002021 Audit for audit committee. Scalese, Mark Review quarterly review procedures for $250.00 3.8 $950.00Q2 2021. Vuthem, bhavana Perform preparation and review of $250.00 3.1 $775.00rentrolls and accounts receivables (AR) analytics. /29/2021 Mishra, Chirag Address notes within the materiality $250.00 3.8 $950.00memo and excel workbooks in engagement management system (EMS) file. Subtotal for Financial Statement Audit and Related Services (2021): 1,025.0 $256,250.00m Retention /04/2021 Korczyk, Stefanie Prepare attest risk management $250.00 0.2 $50.00consultation memo related to modifications of standard engagement letter language proposed by the Company's internal counsel consistent

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees m Retention /04/2021 Korczyk, Stefanie Call with R. Young, M. Scalese $250.00 0.4 $100.00(Deloitte) to discuss engagement letter and bankruptcy court process for Q1 2021 review engagement. Korczyk, Stefanie Review engagement letter for Q1 2021 $250.00 0.3 $75.00review of interim financial information. Scalese, Mark Call with R. Young, S. Korczyk $250.00 0.4 $100.00(Deloitte) to discuss engagement letter and bankruptcy court process for Q1 2021 review engagement. /07/2021 Korczyk, Stefanie Submit Q1 2021 quarterly review $250.00 0.2 $50.00engagement letter to attest risk management for review and approval of modifications to standard language. /09/2021 Staat, Jeff Review quarterly review engagement $250.00 1.0 $250.00letter and attest risk modifications for Q1 2021 /10/2021 Korczyk, Stefanie Respond to J. Staat (Deloitte) $250.00 0.4 $100.00questions and comments on Q1 2021 engagement letter and audit committee presentation. /26/2021 Keddie, Danny Submit engagement letter for $250.00 1.0 $250.00preparation for 2021 audit. /28/2021 Soni, Soni Prepare engagement letter. $250.00 0.5 $125.00 /29/2021 Soni, Soni Prepare CBL 2021 Audit engagement $250.00 1.5 $375.00letter for non-intergrated audit for the year ended December 31, 2021. Subtotal for Firm Retention: 5.9 $1,475.00

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees eparation of Fee Applications /03/2021 Veerabomma, Chandra Finalize CBL D&T for April 2021 fee $175.00 3.9 $682.50application, including meeting matchings. Veerabomma, Chandra Continue to finalize CBL D&T for April $175.00 2.1 $367.502021 fee application, including meeting matchings. /04/2021 Gutierrez, Dalia Review first monthly fee detail in $175.00 3.9 $682.50preparation for the monthly fee application. Gutierrez, Dalia Review first monthly fee detail in $175.00 3.8 $665.00preparation for the monthly fee application. Veerabomma, Chandra Continue to finalize CBL D&T for April $175.00 1.9 $332.502021 fee application, including meeting matchings. /06/2021 Gutierrez, Dalia Review first monthly fee detail in $175.00 3.6 $630.00preparation for the monthly fee application. Gutierrez, Dalia Continue to review first monthly fee $175.00 3.4 $595.00detail in preparation for the monthly fee application. /07/2021 Gutierrez, Dalia Review first monthly fee detail in $175.00 3.9 $682.50preparation for the monthly fee application. Gutierrez, Dalia Continue to review first monthly fee $175.00 2.1 $367.50detail in preparation for the monthly fee application. /08/2021 Gutierrez, Dalia Pull April 2021 data in preparation for $175.00 0.5 $87.50the monthly fee application. Gutierrez, Dalia Continue to review first monthly fee $175.00 3.9 $682.50detail in order to prepare the exhibits and charts.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees eparation of Fee Applications /08/2021 Gutierrez, Dalia Continue to review first monthly fee $175.00 1.4 $245.00detail in order to prepare the exhibits and charts. /10/2021 McDonald, Carisa Review fee exhibit from Nov-Feb'2021. $175.00 0.6 $105.00/12/2021 Tomar, Arzoo Review fees for April 2021 for fee $175.00 3.9 $682.50application preparation. Tomar, Arzoo Continue to review fees for April 2021 $175.00 3.1 $542.50for fee application preparation. /13/2021 Veerabomma, Chandra Review April 2021 fee detail for fee $175.00 3.2 $560.00application. /23/2021 Gutierrez, Dalia Review March 2021 fee detail in $175.00 3.0 $525.00preparation for the monthly fee application. /24/2021 Gutierrez, Dalia Update March 2021 fee exhibit. $175.00 1.5 $262.50 McDonald, Carisa Update December 2020 to February $175.00 2.3 $402.502021 fee exhibit. Veerabomma, Chandra Finalize April 2021 for fee application. $175.00 2.5 $437.50/25/2021 Veerabomma, Chandra Continue to finalize April 2021 for fee $175.00 1.9 $332.50application. /08/2021 McDonald, Carisa Prepare November 2020 fee $250.00 2.9 $725.00statement. /09/2021 McDonald, Carisa Prepare November 2020 fee $250.00 3.8 $950.00statement. McDonald, Carisa Prepare December 2020 fee $250.00 1.9 $475.00statement.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees eparation of Fee Applications /10/2021 Korczyk, Stefanie Review fee applications to be $250.00 0.5 $125.00submitted to bankruptcy court for November/December 2020. /15/2021 Gutierrez, Dalia Pull May 2021 data in preparation for $250.00 0.5 $125.00the monthly fee application. McDonald, Carisa Prepare January 2021 fee statement. $250.00 3.1 $775.00/16/2021 McDonald, Carisa Prepare February 2021 fee statement. $250.00 2.6 $650.00 McDonald, Carisa Revise January 2021 fee statement. $250.00 1.2 $300.00 Veerabomma, Chandra Review fee for May 2021 fee $250.00 3.9 $975.00application. /17/2021 Korczyk, Stefanie Review November/December 2020 $250.00 0.7 $175.00final fee applications. /22/2021 McDonald, Carisa Update December 2020 fee statement. $250.00 0.6 $150.00 McDonald, Carisa Update legal review comments on $250.00 1.6 $400.00March 2020 fee exhibit. McDonald, Carisa Update November 2020 fee statement. $250.00 0.6 $150.00/24/2021 Tomar, Arzoo Review fee for May 2021 fee $250.00 3.5 $875.00application preparation. /25/2021 Veerabomma, Chandra Finalize fee for May 2021 fee $250.00 1.5 $375.00application preparation. /06/2021 McDonald, Carisa Prepare March 2021 monthly fee $250.00 1.2 $300.00statement. McDonald, Carisa Revise February 2021 monthly fee $250.00 0.4 $100.00statement. McDonald, Carisa Revise January 2021 monthly fee $250.00 0.6 $150.00statement.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees eparation of Fee Applications /08/2021 McDonald, Carisa Update February 2021 monthly fee $250.00 0.4 $100.00statement. /13/2021 Gutierrez, Dalia Review May 2021 fee detail in $250.00 2.8 $700.00preparation for the monthly fee application. /14/2021 McDonald, Carisa Prepare April 2021 monthly fee $250.00 0.6 $150.00statement. /21/2021 Keddie, Danny Review CBL time entries for April $250.00 1.1 $275.002021. /22/2021 Gutierrez, Dalia Prepare exhibits and charts for the $250.00 2.0 $500.00May 2021 monthly fee application. Trivedi, Sanyam Review fees for June, 2021 for fee $250.00 2.0 $500.00application preparation. /23/2021 McDonald, Carisa Review May 2021 fee exhibit for $250.00 0.4 $100.00monthly fee statement. /27/2021 Keddie, Danny Review March 2020 time entries to $250.00 0.5 $125.00prepare monthly fee statement. /28/2021 Veerabomma, Chandra Review June 2021 fee for fee $250.00 2.4 $600.00application preparation. /29/2021 Keddie, Danny Review time entries for March 2020 for $250.00 0.5 $125.00CBL audit. Subtotal for Preparation of Fee Applications: 100.2 $20,820.00 2021 Review /08/2021 Keddie, Danny Review Q2 2021 impairment indicator $0.00 0.8 $0.00analysis.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees 2021 Review /14/2021 Grundberg, Ryan Review management's debt indicators $0.00 1.4 $0.00for Q2-21 impairment. /16/2021 Keddie, Danny Call with T. Wingo (CBL) to discuss $0.00 0.7 $0.00held for sale analysis for Q2 2021 10- Q. /19/2021 Briggs, Alexandra Review engagement letter prepared for $0.00 0.2 $0.00the 2021 Q2 review. Grundberg, Ryan Prepare Q2 client tracker for Q2 2021 $0.00 1.1 $0.00review. Keddie, Danny Review engagement letter for Q2 2021 $0.00 0.7 $0.00for CBL quarterly review. /20/2021 Keddie, Danny Generate record of issuance for Q2 $0.00 0.8 $0.002021 engagement letter for quarterly review. /21/2021 Briggs, Alexandra Review engagement team $0.00 0.8 $0.00 considerations of the signal analysis prepared for 2021 Q2 review. Briggs, Alexandra Compile data for analytics to be $0.00 1.1 $0.00completed for 2021 Q2 review. Grundberg, Ryan Review management's Q2-21 $0.00 1.4 $0.00 impairment analysis. Grundberg, Ryan Prepare for upcoming weekly client $0.00 0.9 $0.00meeting to discuss status of Q2-21 items. Grundberg, Ryan Create and set up Q2-21 financial $0.00 0.7 $0.00reporting checklists. Grundberg, Ryan Prepare assessment of management's $0.00 2.2 $0.00Q2-21 impairment recoverability analyses. Grundberg, Ryan Prepare assessment of management's $0.00 0.5 $0.00Q2-21 impairment recoverability analyses. Keddie, Danny Review Q2 2021 engagement letter $0.00 0.3 $0.00

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees 2021 Review /21/2021 Keddie, Danny Submit Q2 2021 engagement letter for $0.00 0.4 $0.00final issuance to document services. /22/2021 Briggs, Alexandra Compile data for account fluctuation $0.00 2.3 $0.00analysis for 2021 Q2 review. Grundberg, Ryan Prepare assessment of management's $0.00 1.2 $0.00Q2-21 impairment recoverability analyses. Grundberg, Ryan Prepare impairment indicator analysis $0.00 3.1 $0.00memorandum for Q2 2021 review. /23/2021 Briggs, Alexandra Compile data for account fluctuation $0.00 0.2 $0.00analysis for 2021 Q2 review. Grundberg, Ryan Prepare impairment indicator analysis $0.00 3.9 $0.00memorandum for Q2 2021 review. Grundberg, Ryan Prepare impairment indicator analysis $0.00 1.1 $0.00memorandum for Q2 2021 review. Keddie, Danny Review Q2 2021 variance analysis $0.00 0.4 $0.00output. /26/2021 Keddie, Danny Call with T. Lane (Deloitte) to discuss $0.00 0.4 $0.00Q2 2020 balance sheet income statement analytics. /27/2021 Keddie, Danny Prepare Q2 2021 audit committee $0.00 1.3 $0.00presentation. /28/2021 Hays, Aaron Call with D. Keddie (Deloitte), A. Cobb, $0.00 0.4 $0.00A. Houghton, T. Wingo, C. Alcones, R. Carlton, T. Overly (CBL) to discuss quarterly review status and timing of client deliverables. Hays, Aaron Send legal letter confirms to respective $0.00 0.6 $0.00law firms of Husch Blackwell, King and Spalding, Internal Counsel of CBL and Balch and Bingham.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees 2021 Review /28/2021 Keddie, Danny Call with A. Hays (Deloitte), A. Cobb, $0.00 0.4 $0.00A. Houghton, T. Wingo, C. Alcones, R. Carlton, T. Overly (CBL) to discuss quarterly review status and timing of client deliverables. /29/2021 Keddie, Danny Review signal risk assessment $0.00 0.4 $0.00analysis for Q2 2021. Keddie, Danny Review management's June 2021 $0.00 1.2 $0.00impairment indicator analysis. Subtotal for Q2 2021 Review: 30.9 $0.00 arterly Review Services (Q1 2021) - Fixed Fee /03/2021 Keddie, Danny Review step 1 recoverability analyses $0.00 2.4 $0.00for Q1 2021. Keddie, Danny Review impairment indicator analysis $0.00 1.5 $0.00for Q1 2021. Keddie, Danny Call with M. Scalese, S. Korczyk, F. $0.00 0.9 $0.00Saucedo (Deloitte) to discuss updates and tasks to be performed in connection with the Q1 2021 Form 10- Q review. Korczyk, Stefanie Call with D. Keddie, M. Scalese, F. $0.00 0.9 $0.00Saucedo (Deloitte) to discuss updates and tasks to be performed in connection with the Q1 2021 Form 10- Q review. Korczyk, Stefanie Review meeting minutes for Q1 2021 $0.00 0.8 $0.00meetings of the Company's board of directors and related committees. Korczyk, Stefanie Review Q1 2021 legal confirmation $0.00 0.2 $0.00requests and meeting minutes for Q1 2021 meetings of the Company's board of directors. Korczyk, Stefanie Call with M. Scalese (Deloitte) to $0.00 0.5 $0.00discuss comments on Q1 2021 Form 10-Q.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees arterly Review Services (Q1 2021) - Fixed Fee /03/2021 Saucedo, Felix Call with D. Keddie, M. Scalese, S. $0.00 0.9 $0.00Korczyk (Deloitte) to discuss updates and tasks to be performed in connection with the Q1 2021 Form 10- Q review. Saucedo, Felix Prepare the Q1 2021 flux analysis for $0.00 3.7 $0.00CBL, for balance sheet Q4 2020 to Q1 2021. Saucedo, Felix Continue to prepare the Q1 2021 flux $0.00 1.2 $0.00analysis for CBL, for balance sheet Q4 2020 to Q1 2021. Saucedo, Felix Continue to prepare the Q1 2021 flux $0.00 2.2 $0.00analysis for CBL, for balance sheet Q4 2020 to Q1 2021. Scalese, Mark Call with D. Keddie, S. Korczyk, F. $0.00 0.9 $0.00Saucedo (Deloitte) to discuss updates and tasks to be performed in connection with the Q1 2021 Form 10- Q review. Scalese, Mark Call with S. Korczyk (Deloitte) to $0.00 0.5 $0.00discuss comments on Q1 2021 Form 10-Q. /04/2021 Grundberg, Ryan Prepare Q1 2021 impairment $0.00 3.2 $0.00memorandum related to intent indicators. Korczyk, Stefanie Prepare quarterly evaluation of the $0.00 1.4 $0.00going concern assumption for Q1 2021 review. Korczyk, Stefanie Call with A. Cobb, R. Carlton (CBL), M. $0.00 1.0 $0.00Scalese (Deloitte) to discuss Q1 2021 impairment charges, accounts receivable reserves, reconsideration events. Korczyk, Stefanie Prepare presentation to the audit $0.00 2.6 $0.00committee regarding the results of Q1 2021 review procedures over the Company's Q1 2021 Form 10-Q. Saucedo, Felix Prepare draft legal letters for review $0.00 0.7 $0.00and authorization by CBL.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees arterly Review Services (Q1 2021) - Fixed Fee /04/2021 Saucedo, Felix Prepare the Q1 2021 flux analysis for $0.00 4.4 $0.00CBL, for balance sheet Q1 2020 to Q1 2021. Saucedo, Felix Continue to prepare the Q1 2021 flux $0.00 3.3 $0.00analysis for CBL, for balance sheet Q1 2020 to Q1 2021. Scalese, Mark Call with A. Cobb, R. Carlton (CBL), S. $0.00 1.0 $0.00Korczyk (Deloitte) to discuss Q1 2021 impairment charges, accounts receivable reserves, reconsideration events. /05/2021 Grundberg, Ryan Prepare Q1 2021 impairment $0.00 3.9 $0.00memorandum related to intent indicators. Grundberg, Ryan Continue to prepare Q1 2021 $0.00 3.9 $0.00impairment memorandum related to intent indicators. Grundberg, Ryan Call with D. Keddie (Deloitte) to $0.00 1.6 $0.00discuss impairment procedures to be performed in connection with the Q1 2021 Form 10-Q review. Keddie, Danny Document Q1 2021 CBL summary $0.00 2.7 $0.00memo. Keddie, Danny Call with S. Korczyk (Deloitte) to $0.00 0.4 $0.00discuss Q1 2021 review progress and staffing plans. Keddie, Danny Call with R. Grundberg (Deloitte) to $0.00 1.6 $0.00discuss impairment procedures to be performed in connection with the Q1 2021 Form 10-Q review. Keddie, Danny Call with F. Saucedo (Deloitte) to $0.00 0.5 $0.00discuss updates and tasks to be performed in connection with the Q1 2021 Form 10-Q review, as well as the Q1 2021 flux analysis.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees arterly Review Services (Q1 2021) - Fixed Fee /05/2021 Korczyk, Stefanie Call with A. Cobb, A. Houghton (CBL), $0.00 0.6 $0.00M. Scalese (Deloitte) to discuss Q1 2021 reconsideration events under generally accepted accounting principles. Korczyk, Stefanie Call with S. Sanwaria, M. Scalese $0.00 0.5 $0.00(Deloitte) to discuss Q1 2021 reconsideration events under generally accepted accounting principles. Korczyk, Stefanie Call with J. Easterly (Stout), A. Cobb, $0.00 0.2 $0.00A. Houghton (CBL), M. Scalese (Deloitte) to discuss Q1 2021 impairment charges and timing of deliverables. Korczyk, Stefanie Call with D. Keddie (Deloitte) to $0.00 0.4 $0.00discuss Q1 2021 review progress and staffing plans. Sanwaria, Shekhar Call with M. Scalese, S. Korczyk $0.00 0.5 $0.00(Deloitte) to discuss Q1 2021 reconsideration events under generally accepted accounting principles. Saucedo, Felix Call with D. Keddie (Deloitte) to $0.00 0.5 $0.00discuss updates and tasks to be performed in connection with the Q1 2021 Form 10-Q review, as well as the Q1 2021 flux analysis. Saucedo, Felix Draft and send independence $0.00 0.7 $0.00confirmation emails to D. Keddie, M. Scalese, S. Korczyk, R. Grundberg, A. Hays, J. Staat (Deloitte). Saucedo, Felix Upload, prepare and sign-off on CBL $0.00 0.9 $0.00board meeting minutes during Q1 2021. Saucedo, Felix Prepare the Q1 2021 flux analysis for $0.00 2.5 $0.00CBL, for income statement Q4 2020 to Q1 2021. Saucedo, Felix Continue to prepare the Q1 2021 flux $0.00 1.5 $0.00analysis for CBL, for income statement Q4 2020 to Q1 2021. Saucedo, Felix Prepare Form assessment of $0.00 1.0 $0.00

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees arterly Review Services (Q1 2021) - Fixed Fee /05/2021 Scalese, Mark Call with A. Cobb, A. Houghton (CBL), $0.00 0.6 $0.00S. Korczyk (Deloitte) to discuss Q1 2021 reconsideration events under generally accepted accounting principles. Scalese, Mark Call with S. Sanwaria, S. Korczyk $0.00 0.5 $0.00(Deloitte) to discuss Q1 2021 reconsideration events under generally accepted accounting principles. Scalese, Mark Call with J. Easterly (Stout), A. Cobb, $0.00 0.2 $0.00A. Houghton (CBL), S. Korczyk (Deloitte) to discuss Q1 2021 impairment charges and timing of deliverables. /06/2021 Grundberg, Ryan Review income statement and balance $0.00 0.5 $0.00sheet variance analysis. Grundberg, Ryan Prepare Q1 2021 impairment step 1 $0.00 2.5 $0.00summary analysis. Grundberg, Ryan Continue to prepare Q1 2021 $0.00 1.3 $0.00impairment step 1 summary analysis. Grundberg, Ryan Continue to prepare Q1 2021 $0.00 2.7 $0.00impairment memorandum related to non intent indicators. Grundberg, Ryan Continue to prepare Q1 2021 $0.00 2.1 $0.00impairment memorandum related to non intent indicators. Grundberg, Ryan Prepare impairment questions related $0.00 0.6 $0.00to impairment indicators for A. Houghton (CBL). Grundberg, Ryan Call with S. Korczyk, D. Keddie, F. $0.00 0.3 $0.00Saucedo (Deloitte), A. Cobb, A. Houghton, T. Wingo, C. Alcones, T. Overley, R. Carlton (CBL) to discuss updates and provided by client (PBC) documents to be uploaded for Q1 2021 Form 10-Q review. Grundberg, Ryan Call with F. Saucedo (Deloitte) to $0.00 0.4 $0.00discuss questions in connection with the Q1 2021 flux analysis.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees arterly Review Services (Q1 2021) - Fixed Fee /06/2021 Keddie, Danny Call with A. Cobb (CBL), M. Scalese, $0.00 0.5 $0.00S. Korczyk (Deloitte) to discuss bankruptcy impacts on Q1 2021 quarterly reporting on Form 10-Q. Keddie, Danny Review Q1 2021 impairment indicator $0.00 1.7 $0.00memo. Keddie, Danny Review CBL Q1 2021 Form 10-Q draft. $0.00 2.5 $0.00 Keddie, Danny Document variance analysis for equity $0.00 3.5 $0.00statement and cash flow statement for Q1 2021. Keddie, Danny Call with R. Grundberg, S. Korczyk, F. $0.00 0.3 $0.00Saucedo (Deloitte), A. Cobb, A. Houghton, T. Wingo, C. Alcones, T. Overley, R. Carlton (CBL) to discuss updates and provided by client (PBC) documents to be uploaded for Q1 2021 Form 10-Q review. Korczyk, Stefanie Call with A. Cobb (CBL), D. Keddie, M. $0.00 0.5 $0.00Scalese (Deloitte) to discuss bankruptcy impacts on Q1 2021 quarterly reporting on Form 10-Q. Korczyk, Stefanie Review draft Q1 2021 Form 10-Q. $0.00 3.4 $0.00 Korczyk, Stefanie Call with R. Grundberg, D. Keddie, F. $0.00 0.3 $0.00Saucedo (Deloitte), A. Cobb, A. Houghton, T. Wingo, C. Alcones, T. Overley, R. Carlton (CBL) to discuss updates and provided by client (PBC) documents to be uploaded for Q1 2021 Form 10-Q review. Saucedo, Felix Call with R. Grundberg (Deloitte) to $0.00 0.4 $0.00discuss questions in connection with the Q1 2021 flux analysis. Saucedo, Felix Call with R. Grundberg, S. Korczyk, D. $0.00 0.3 $0.00Keddie (Deloitte), A. Cobb, A. Houghton, T. Wingo, C. Alcones, T. Overley, R. Carlton (CBL) to discuss updates and provided by client (PBC) documents to be uploaded for Q1 2021 Form 10-Q review.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees arterly Review Services (Q1 2021) - Fixed Fee /06/2021 Saucedo, Felix Continue to prepare the Q1 2021 flux $0.00 2.1 $0.00analysis for CBL, for income statement Q1 2020 to Q1 2021. Saucedo, Felix Continue to prepare the Q1 2021 flux $0.00 2.6 $0.00analysis for CBL, for income statement Q4 2020 to Q1 2021. Saucedo, Felix Prepare the Q1 2021 flux analysis for $0.00 1.9 $0.00CBL, for income statement Q1 2020 to Q1 2021. Saucedo, Felix Prepare and send out legal letter $0.00 0.7 $0.00request emails to CBL internal and external counsel. Scalese, Mark Call with A. Cobb (CBL), D. Keddie, S. $0.00 0.5 $0.00Korczyk (Deloitte) to discuss bankruptcy impacts on Q1 2021 quarterly reporting on Form 10-Q. /07/2021 Grundberg, Ryan Review Q1 2021 income statement $0.00 2.4 $0.00and balance sheet variance analysis workpaper. Grundberg, Ryan Review the interim financial $0.00 0.6 $0.00information checklist workpaper. Grundberg, Ryan Continue to prepare Q1 2021 $0.00 3.5 $0.00impairment step 1 summary analysis. Grundberg, Ryan Address notes in the Q1 2021 $0.00 1.0 $0.00impairment memorandum. Keddie, Danny Call with A. Cobb, T. Overley, R. $0.00 0.5 $0.00Carlton (CBL), S. Korczyk (Deloitte) to discuss accounts receivable reserve process for Q1 2021. Keddie, Danny Review quarterly checklist for CBL Q1 $0.00 0.6 $0.002021. Keddie, Danny Review recoverability analysis $0.00 1.2 $0.00summary workbook for Q1 2021. Keddie, Danny Document changes in internal controls $0.00 1.1 $0.00for Q1 2021 for CBL. Korczyk, Stefanie Call with A. Cobb (CBL) to discuss $0.00 0.3 $0.00accounting presentation related to loss of control of assets in receivership.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees arterly Review Services (Q1 2021) - Fixed Fee /07/2021 Korczyk, Stefanie Submit Q1 2021 audit committee $0.00 0.1 $0.00presentation to creative services group. Korczyk, Stefanie Call with A. Cobb, T. Overley, R. $0.00 0.5 $0.00Carlton (CBL), D. Keddie (Deloitte) to discuss accounts receivable reserve process for Q1 2021. Korczyk, Stefanie Call with M. Scalese (Deloitte) to $0.00 0.3 $0.00discuss accounting presentation related to loss of control of assets in receivership. Saucedo, Felix Upload 10-Q of CBL's Q1 2021 into the $0.00 0.4 $0.00tie out tool. Saucedo, Felix Prepare the Q1 2021 flux analysis for $0.00 2.2 $0.00CBL. Saucedo, Felix Continue to prepare the Q1 2021 flux $0.00 1.6 $0.00analysis for CBL. Saucedo, Felix Continue to prepare form for review of $0.00 0.9 $0.00interim financial information. Saucedo, Felix Prepare form for review of interim $0.00 1.8 $0.00financial information. Scalese, Mark Call with S. Korczyk (Deloitte) to $0.00 0.3 $0.00discuss accounting presentation related to loss of control of assets in receivership. /10/2021 Grundberg, Ryan Prepare record of issuance for audit $0.00 0.9 $0.00committee presentation. Grundberg, Ryan Call with S. Korczyk, D. Keddie, A. $0.00 0.6 $0.00Hays (partial) (Deloitte) to discuss audit quarterly review status, outstanding items and team goals for the week. Grundberg, Ryan Identify open items within quarterly $0.00 1.1 $0.00review file to coordinate the completion of open items. Grundberg, Ryan Prepare impairment and other open $0.00 0.7 $0.00items related to Q1 2021 quarterly review.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees arterly Review Services (Q1 2021) - Fixed Fee /10/2021 Grundberg, Ryan Call with S. Korczyk (Deloitte) to $0.00 0.5 $0.00discuss debtor only financial statements and tie out procedures to be performed in connection with the Q1 2021 Form 10-Q review. Grundberg, Ryan Continue to address impairment step 1 $0.00 1.9 $0.00summary notes. Grundberg, Ryan Address impairment step 1 summary $0.00 2.7 $0.00notes. Hays, Aaron Continue to perform financial $0.00 3.6 $0.00 statement tie out procedures for the Q1 2021 10-Q. Hays, Aaron Perform financial statement tie out $0.00 3.7 $0.00procedures for the Q1 2021 10-Q. Hays, Aaron Call with S. Korczyk, D. Keddie, R. $0.00 0.5 $0.00Grundberg (Deloitte) to discuss audit quarterly review status, outstanding items and team goals for the week. Keddie, Danny Review Q1 2021 Form 10-Q. $0.00 3.5 $0.00 Keddie, Danny Document signal risk assessment for $0.00 1.1 $0.00Q1 2021. Keddie, Danny Call with S. Korczyk, R. Grundberg, A. $0.00 0.6 $0.00Hays (partial) (Deloitte) to discuss audit quarterly review status, outstanding items and team goals for the week. Keddie, Danny Call with T. Wingo (CBL), S. Korczyk $0.00 0.4 $0.00(Deloitte) to discuss statement of cash flows and timing of updated 1Q 2021 draft Form 10-Q. Korczyk, Stefanie Respond to emails from A. Cobb (CBL) $0.00 0.3 $0.00regarding Q1 2021 engagement letter, fees, audit committee presentation. Korczyk, Stefanie Call with R. Grundberg (Deloitte) to $0.00 0.5 $0.00discuss debtor only financial statements and tie out procedures to be performed in connection with the Q1 2021 Form 10-Q review.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees arterly Review Services (Q1 2021) - Fixed Fee /10/2021 Korczyk, Stefanie Call with D. Keddie, R. Grundberg, A. $0.00 0.6 $0.00Hays (partial) (Deloitte) to discuss audit quarterly review status, outstanding items and team goals for the week. Korczyk, Stefanie Call with T. Wingo (CBL), D Keddie $0.00 0.4 $0.00(Deloitte) to discuss statement of cash flows and timing of updated 1Q 2021 draft Form 10-Q. Staat, Jeff Review Q1 2021 Audit Committee $0.00 2.0 $0.00Presentation Slides /11/2021 Grundberg, Ryan Prepare the debtor only financial $0.00 2.9 $0.00statement (footnote 2 within quarterly report) tie out. Grundberg, Ryan Continue to prepare the debtor only $0.00 2.3 $0.00financial statement (footnote 2 within quarterly report) tie out. Grundberg, Ryan Continue to prepare the debtor only $0.00 2.8 $0.00financial statement (footnote 2 within quarterly report) tie out. Grundberg, Ryan Compile impairment and other open $0.00 0.4 $0.00items related to Q1 2021 quarterly review. Grundberg, Ryan Call with D. Keddie, A. Hays (Deloitte), $0.00 0.3 $0.00A. Cobb, R. Carlton, T. Wingo, A. Houghton, C. Alcones (CBL) to discuss Q1’2021 review status and outstanding items. Grundberg, Ryan Call with M. Scalese, D. Keddie $0.00 0.5 $0.00(Deloitte) to discuss status of Q1’2021 impairment open items. Grundberg, Ryan Call with S. Korczyk, D. Keddie, A. $0.00 0.8 $0.00Hays (Deloitte) to discuss audit quarterly review status, outstanding items and team goals for the week. Grundberg, Ryan Call with D. Keddie (Deloitte), A. Cobb, $0.00 0.3 $0.00A. Houghton (CBL) to discuss status of Q1’2021 impairment open items.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees arterly Review Services (Q1 2021) - Fixed Fee /11/2021 Grundberg, Ryan Continue to address impairment step 1 $0.00 0.6 $0.00summary notes. Hays, Aaron Call with D. Keddie, R. Grundberg $0.00 0.3 $0.00(Deloitte), A. Cobb, R. Carlton, T. Wingo, A. Houghton, C. Alcones (CBL) to discuss Q1’2021 review status and outstanding items. Hays, Aaron Perform financial statement tie out $0.00 4.0 $0.00procedures for the Q1 2021 10-Q footnotes. Hays, Aaron Continue to perform financial $0.00 3.4 $0.00 statement tie out procedures for the Q1 2021 10-Q. Hays, Aaron Call with R. Grundberg, S. Korczyk, D. $0.00 0.8 $0.00Keddie (Deloitte) to discuss audit quarterly review status, outstanding items and team goals for the week. Keddie, Danny Run updated trial balances for debtor $0.00 1.5 $0.00only financials by property for Q1 2021. Keddie, Danny Call with R. Grundberg (Deloitte), A. $0.00 0.3 $0.00Cobb, A. Houghton (CBL) to discuss status of Q1’2021 impairment open items. Keddie, Danny Call with R. Grundberg, A. Hays $0.00 0.3 $0.00(Deloitte), A. Cobb, R. Carlton, T. Wingo, A. Houghton, C. Alcones (CBL) to discuss Q1’2021 review status and outstanding items. Keddie, Danny Call with R. Grundberg, S. Korczyk, A. $0.00 0.8 $0.00Hays (Deloitte) to discuss audit quarterly review status, outstanding items and team goals for the week. Keddie, Danny Call with M. Scalese, R. Grundberg $0.00 0.5 $0.00(Deloitte) to discuss status of Q1’2021 impairment open items. Korczyk, Stefanie Call with R. Grundberg, D. Keddie, A. $0.00 0.8 $0.00Hays (Deloitte) to discuss audit quarterly review status, outstanding items and team goals for the week.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees arterly Review Services (Q1 2021) - Fixed Fee /11/2021 Saucedo, Felix Close notes related to the Q1 2021 flux $0.00 0.6 $0.00analysis for CBL. Scalese, Mark Call with D. Keddie, R. Grundberg $0.00 0.5 $0.00(Deloitte) to discuss status of Q1’2021 impairment open items. /12/2021 Hays, Aaron Call with D. Keddie (Deloitte) to $0.00 1.0 $0.00discuss questions on the cash flow workpaper and financial statement tie- out status. Hays, Aaron Prepare Q1'2020 cash flow workpaper. $0.00 3.4 $0.00 Hays, Aaron Continue to prepare Q1'2020 cash flow $0.00 3.1 $0.00workpaper. Keddie, Danny Call with A. Hays (Deloitte) to discuss $0.00 1.0 $0.00questions on the cash flow workpaper and financial statement tie-out status. Keddie, Danny Review updated draft of Q1 2021 form $0.00 1.5 $0.0010-Q. Keddie, Danny Document income statement variance $0.00 1.9 $0.00analysis. Keddie, Danny Document balance sheet variance $0.00 2.3 $0.00analysis. Korczyk, Stefanie Prepare tieout of footnote 2 debtor only $0.00 1.0 $0.00financial statements (balance sheet, statement of operations and cash flows) for purpose of Q1 2021 Form 10 -Q review. Staat, Jeff Review Q1 2021 Impairment analysis $0.00 2.0 $0.00/13/2021 Hays, Aaron Call with D. Keddie (Deloitte) to $0.00 0.4 $0.00discuss questions on the statement of cash flows workpaper. Hays, Aaron Continue to prepare Q1'2020 cash flow $0.00 3.4 $0.00workpaper. Hays, Aaron Continue to perform financial $0.00 3.5 $0.00 statement tie out procedures for the Q1 2021 10-Q.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees arterly Review Services (Q1 2021) - Fixed Fee /13/2021 Hays, Aaron Clear notes relating to the statement of $0.00 0.8 $0.00cash flows workpaper. Hays, Aaron Call with M. Scalese, S. Korczyk, D. $0.00 0.5 $0.00Keddie (Deloitte) to discuss audit quarterly review status and outstanding items. Keddie, Danny Review statement of cash flows $0.00 2.5 $0.00documentation. Keddie, Danny Document impairment fair value $0.00 3.8 $0.00analysis market assumptions. Keddie, Danny Call with A. Hays (Deloitte) to discuss $0.00 0.4 $0.00questions on the statement of cash flows workpaper. Keddie, Danny Call with M. Scalese, S. Korczyk, A. $0.00 0.5 $0.00Hays (Deloitte) to discuss audit quarterly review status and outstanding items. Korczyk, Stefanie Call with A. Cobb (CBL) to discuss $0.00 0.2 $0.00class action settlement activity that occurred in Q1 2021. Korczyk, Stefanie Review updated draft Q1 2021 Form $0.00 0.6 $0.0010-Q and provide questions to T. Wingo (CBL) for consideration. Korczyk, Stefanie Respond to J. Staat (Deloitte) $0.00 0.4 $0.00questions and comments on Q1 2021 draft Form 10-Q. Korczyk, Stefanie Attend Q1 2021 quarterly meeting with $0.00 1.1 $0.00L. Chapman, R. Lieb, C. Tiffany, S. Vogel, J. Griffith (CBL board), S. Lebovitz, C. Lebovitz, M. Lebovitz, F. Khaleel, K. Reinsmidt, A. Cobb, R. Preston, J. Curry, B. Hendrix, T. Overley (CBL), M. Scalese (Deloitte). Korczyk, Stefanie Prepare engagement quality control $0.00 0.4 $0.00review checklist for Q1 2021 review of interim financial information.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees arterly Review Services (Q1 2021) - Fixed Fee /13/2021 Korczyk, Stefanie Call with T. Wingo, R. Carlton (CBL) to $0.00 0.5 $0.00discuss tieout questions related to footnote 2 (debtor only financial statements (balance sheet, statement of operations and cash flows) of the Q1 2021 Form 10-Q. Korczyk, Stefanie Continue to prepare tieout of footnote 2 $0.00 2.3 $0.00debtor only financial statements (balance sheet, statement of operations and cash flows) for purpose of Q1 2021 Form 10-Q review. Korczyk, Stefanie Call with M. Scalese, D. Keddie, A. $0.00 0.5 $0.00Hays (Deloitte) to discuss audit quarterly review status and outstanding items. Korczyk, Stefanie Call with M. Scalese (Deloitte) to $0.00 0.4 $0.00discuss Q1 2021 review open items in preparation for audit committee meeting. Scalese, Mark Call with S. Korczyk, D. Keddie, A. $0.00 0.5 $0.00Hays (Deloitte) to discuss audit quarterly review status and outstanding items. Scalese, Mark Attend Q1 2021 quarterly meeting with $0.00 1.1 $0.00L. Chapman, R. Lieb, C. Tiffany, S. Vogel, J. Griffith (CBL board), S. Lebovitz, C. Lebovitz, M. Lebovitz, F. Khaleel, K. Reinsmidt, A. Cobb, R. Preston, J. Curry, B. Hendrix, T. Overley (CBL), S. Korczyk (Deloitte). Scalese, Mark Call with S. Korczyk (Deloitte) to $0.00 0.4 $0.00discuss Q1 2021 review open items in preparation for audit committee meeting. Staat, Jeff Review Q1 2021 Summary Memo and $0.00 1.0 $0.00Signal Memo. /14/2021 Hays, Aaron Continue to prepare Q1'2020 cash flow $0.00 1.7 $0.00workpaper. Hays, Aaron Perform financial statement tie-out $0.00 3.1 $0.00

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees arterly Review Services (Q1 2021) - Fixed Fee /14/2021 Hays, Aaron Continue to perform financial $0.00 1.7 $0.00 statement tie-out procedures for the 2021 10-Q. Keddie, Danny Call with A. Cobb and T. Wingo (CBL) $0.00 0.5 $0.00to discuss deconsolidation disclosures. Keddie, Danny Update to cash flow analytic workpaper $0.00 0.3 $0.00for impairment. Keddie, Danny Update balance sheet analytics $0.00 0.7 $0.00documentation for impairment balances. Keddie, Danny Update income statement analytics $0.00 0.6 $0.00documentation for impairment. Keddie, Danny Review Q1 2021 Form 10-Q tie out. $0.00 3.2 $0.00 Keddie, Danny Continue to document impairment $0.00 1.2 $0.00recoverability analysis variance analysis. Keddie, Danny Call with M. Scalese, S. Korczyk $0.00 0.5 $0.00(Deloitte) to discuss presentation of footnote disclosures and open Q1 2021 Form 10-Q review items. Korczyk, Stefanie Call with M. Scalese, D. Keddie $0.00 0.5 $0.00(Deloitte) to discuss presentation of footnote disclosures and open Q1 2021 Form 10-Q review items. Scalese, Mark Call with D. Keddie and S. Korczyk $0.00 0.5 $0.00(Deloitte) to discuss presentation of footnote disclosures and open Q1 2021 Form 10-Q review items. Staat, Jeff Review Impairment fair value $0.00 1.5 $0.00 assessment for Q1 2021. /15/2021 Staat, Jeff Review form 10-Q draft for Q1 2021. $0.00 1.0 $0.00/17/2021 Grundberg, Ryan Review Q1 2021 US Securities and $0.00 1.7 $0.00Exchange Commission (SEC) checklist in connection with the Q1 2021 Form 10-Q review.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees arterly Review Services (Q1 2021) - Fixed Fee /17/2021 Grundberg, Ryan Prepare the litigation, claims, $0.00 3.6 $0.00assessments memo in connection with the Q1 2021 Form 10-Q review. Grundberg, Ryan Continue to prepare the litigation, $0.00 1.1 $0.00claims, assessments memo in connection with the Q1 2021 Form 10- Q review. Grundberg, Ryan Prepare review over subsequent $0.00 1.4 $0.00meeting minutes that occurred between 4/1/21 until Q1 2021 form 10- Q issuance date 5/17/21. Grundberg, Ryan Email J. Sanghvi (Deloitte) in relation $0.00 0.6 $0.00to impairment fair value calculation assumption sensitivities. Grundberg, Ryan Call with A. Hays (Deloitte) to discuss $0.00 0.5 $0.00questions on the US Securities and Exchange Commission (SEC) and generally accepted accounting principles (GAAP) checklist. Hays, Aaron Prepare Q1'2020 generally accepted $0.00 3.1 $0.00accounting principles (GAAP) checklist. Hays, Aaron Prepare Q1'2020 US Securities and $0.00 2.6 $0.00Exchange Commission (SEC) checklist. Hays, Aaron Perform financial statement tie-out $0.00 1.6 $0.00procedures for the Q1'2020 10-Q. Hays, Aaron Call with R. Grundberg (Deloitte) to $0.00 0.5 $0.00discuss questions on the US Securities and Exchange Commission (SEC), generally accepted accounting principles (GAAP) checklist. Keddie, Danny Upload Q1 2021 management $0.00 0.5 $0.00 representation letter to DocuSign. Keddie, Danny Review US Securities and Exchange $0.00 1.9 $0.00Commission (SEC) checklist for Q1 2021 10-Q. Keddie, Danny Review generally accepted accounting $0.00 2.5 $0.00principles (GAAP) checklist for Q1 2021.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees arterly Review Services (Q1 2021) - Fixed Fee /17/2021 Keddie, Danny Review final Q1 2021 10-Q tie out. $0.00 1.1 $0.00/18/2021 Grundberg, Ryan Call with D. Keddie, A. Hays (Deloitte) $0.00 1.1 $0.00to discuss weekly plan for Q1 2021 archive and outstanding items. Mangal, Aastha Correspond with D. Keddie (Deloitte) $0.00 0.1 $0.00for CBL impairments Q1 2021. /19/2021 Balasubramanya, Bharath Perform sensitivity analysis for Old $0.00 1.0 $0.00Hickory Mall. Balasubramanya, Bharath Review Old Hickory, Eastland and $0.00 0.5 $0.00Stroud Argus client models as a part of internal fair value specialist procedures. Balasubramanya, Bharath Review knowledge transfer from A. $0.00 0.5 $0.00Mangal (Deloitte) on internal fair value specialist procedures (IFVS), where the specific requirements under the IFVS procedures to be appraised. Mangal, Aastha Email B. Balasubramanya, J. Sharma $0.00 0.3 $0.00(Deloitte) for the 3 selections in the Q1 2021 impairment (i.e. Stroud, Eastland and Old Hickory). Mangal, Aastha Introduce documents received for the 3 $0.00 0.2 $0.00selections in the Q1 2021 impairment (i.e. Stroud, Eastland and Old Hickory) to B. Balasubramanya and J. Sharma (Deloitte). Mangal, Aastha Email B. Balasubramanya, J. Sharma $0.00 0.9 $0.00(Deloitte) walkhrough an example on Argus. Sharma, Jaiyant Attend project introduction and $0.00 1.4 $0.00planning discussion calls with A. Mangal (Deloitte). Sharma, Jaiyant Prepare sensitivity model - Eastland $0.00 1.8 $0.00step 2 Project Argus sensitivity analysis (Q1, 2021).

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees arterly Review Services (Q1 2021) - Fixed Fee /20/2021 Balasubramanya, Bharath Complete sensitivity analysis for Old $0.00 1.5 $0.00Hickory Mall as a part of internal fair value specialist (IFVS) procedures. Sharma, Jaiyant Prepare sensitivity model - Stroud Step $0.00 2.2 $0.00 2 Project Argus sensitivity analysis (CBL - Q1, 2021). Sharma, Jaiyant Prepare sensitivity model - Eastland $0.00 0.6 $0.00Step 2 Project Argus sensitivity analysis (CBL - Q1, 2021). /24/2021 Grundberg, Ryan Upload reporting deliverables including $0.00 0.9 $0.00audit committee communications and opinion for CBL Q1 2021 audit file archive process. Keddie, Danny Review finalized documentation within $0.00 0.8 $0.00summary memo. Korczyk, Stefanie Prepare Q1 2021 Form 10-Q review $0.00 0.3 $0.00file for archive. Korczyk, Stefanie Call with A. Hays (Deloitte) to discuss $0.00 0.3 $0.00how to convert the audit file into the engagement management system (EMS) system. /25/2021 Grundberg, Ryan Run file check for CBL Q1 2021 audit $0.00 1.1 $0.00file archive process. Grundberg, Ryan Prepare archive workpapers in $0.00 2.9 $0.00connection with archive of CBL Q1 2021 quarterly review issuance. Grundberg, Ryan Continue to prepare archive $0.00 2.1 $0.00workpapers in connection with archive of CBL Q1 2021 quarterly review issuance. Keddie, Danny Review log of changes workpaper for $0.00 0.6 $0.00Q1 2021 archive. Keddie, Danny Review archive checklist workpaper for $0.00 0.5 $0.00Q1 2021. Keddie, Danny Review file check for Q1 2021 archive. $0.00 0.4 $0.00

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees arterly Review Services (Q1 2021) - Fixed Fee /26/2021 Grundberg, Ryan Complete CBL Q1 2021 audit file $0.00 3.9 $0.00archive process. Keddie, Danny Review archive of Q1 2021 file. $0.00 0.5 $0.00 Korczyk, Stefanie Review Q1 2021 Form 10-Q file $0.00 0.3 $0.00archive. Subtotal for Quarterly Review Services (Q1 2021) - Fixed Fee: 269.4 $0.00tal 1,552.3 $315,360.00 justment arterly Review Services (Q1 2021) - Fixed Fee $125,000.00 justment Subtotal : $125,000.00 tal 1,552.3 $440,360.00 Recapitulation Name Rate Hours Fees Sasso, Tony $675.00 0.6 $405.00 Scalese, Mark $600.00 3.8 $2,280.00 Vettese, Stephanie $600.00 1.3 $780.00 Fleming, Matthew $575.00 6.1 $3,507.50 Korczyk, Stefanie $500.00 1.5 $750.00 Sanghvi, Jiten $500.00 1.8 $900.00 Keddie, Danny $450.00 8.4 $3,780.00 Grundberg, Ryan $375.00 0.5 $187.50 Batta, Swapna $250.00 4.1 $1,025.00 Briggs, Alexandra $250.00 229.2 $57,300.00 Grundberg, Ryan $250.00 259.3 $64,825.00 Gupta, Ashita $250.00 13.6 $3,400.00 Gutierrez, Dalia $250.00 5.3 $1,325.00

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 Recapitulation Name Rate Hours Fees Hays, Aaron $250.00 281.4 $70,350.00 Keddie, Danny $250.00 60.0 $15,000.00 Korczyk, Stefanie $250.00 22.9 $5,725.00 McDonald, Carisa $250.00 21.9 $5,475.00 Mishra, Chirag $250.00 23.1 $5,775.00 Pramanik, Samiran $250.00 28.1 $7,025.00 Reddy, Nimmala Srikanth $250.00 34.5 $8,625.00 Scalese, Mark $250.00 29.4 $7,350.00 Snodgrass, Lori $250.00 1.0 $250.00 Soni, Soni $250.00 2.0 $500.00 Staat, Jeff $250.00 5.2 $1,300.00 Tomar, Arzoo $250.00 3.5 $875.00 Trivedi, Sanyam $250.00 2.0 $500.00 Veerabomma, Chandra $250.00 7.8 $1,950.00 Veluri, Pavani $250.00 17.1 $4,275.00 Vuthem, bhavana $250.00 39.5 $9,875.00 Williams, Bryan $250.00 0.5 $125.00 Zavala, Jasmine $250.00 80.2 $20,050.00 Gutierrez, Dalia $175.00 31.0 $5,425.00 McDonald, Carisa $175.00 2.9 $507.50 Tomar, Arzoo $175.00 7.0 $1,225.00 Veerabomma, Chandra $175.00 15.5 $2,712.50 Balasubramanya, Bharath $0.00 3.5 $0.00 Briggs, Alexandra $0.00 4.6 $0.00 Grundberg, Ryan $0.00 88.2 $0.00 Hays, Aaron $0.00 47.7 $0.00 Keddie, Danny $0.00 68.4 $0.00 Korczyk, Stefanie $0.00 25.9 $0.00 Mangal, Aastha $0.00 1.5 $0.00

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 Recapitulation Name Rate Hours Fees Sanwaria, Shekhar $0.00 0.5 $0.00 Saucedo, Felix $0.00 39.0 $0.00 Scalese, Mark $0.00 7.5 $0.00 Sharma, Jaiyant $0.00 6.0 $0.00 Staat, Jeff $0.00 7.5 $0.00 Quarterly Review Services (Q1 2021) - Fixed Fee $125,000.00 Total 1,552.3 $440,360.00

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