What is included in the 'System' that Aplus franchisees must adhere to?

s, and direct mail. Franchisor shall use reasonable efforts to provide notice of approval or disapproval within thirty (30) days from the date all requested material is received by Franchisor. If Franchisor does not approve submitted materials by the end of such thirty (30) day period, such materials shall be deemed to have not received the required approval. Franchisee shall not use any marketing or promotional material prior to written approval by Franchisor.

11.6. Promotion

Franchisee shall operate the Franchised Business so that it is clearly identified and advertised as an APLUS Store. Franchisee shall use the trademark "APLUS" and the other Marks which now or hereafter may form a part of the System, on all signs, suppliers, business cards, uniforms, advertising materials, Technology platforms, signs and other articles in the identical combination and manner as the Franchisor may prescribe in writing and Franchisee shallsupply to the Franchisorsamples and photographs of the same upon Franchisor's request. Franchisee shall comply with all trademark, trade name, service mark and copyright notice marking requirements and Franchisee shall ssupply to the Franchisor samples or photographs upon Franchisor's request.

12. ACCOUNTING, RECORDS AND REPORTING OBLIGATIONS

12.1. Records

During the term of this Agreement, Franchisee shall maintain full, complete and accurate books, records and accounts in accordance with the standard accounting system prescribed by Franchisor in the Manual or otherwise in writing. Franchisee shall retain during the term of this Agreement, and for three years thereafter, all books and records related to the Franchised Business including, without limitation, purchase orders, invoices, payroll records, sales tax records, state and federal tax returns, bank statements, cancelled checks, deposit receipts, cash receipts and disbursement journals, general ledgers, and any other financial records designated by Franchisor or required by law.

12.2. Gross Sales Reports

Franchisee shall maintain an accurate record of Gross Sales and shall deliver to Franchisor electronically a signed and verified statement of Gross Sales ("Gross Sales Report") on a monthly basis on the date prescribed by Franchisor, and in a form that Franchisor approves or provides in the Manual.

12.3. Financial Statements

Franchisee shall supply to Franchisor on or before the fifteenth (15TH) day of each month, in a form approved by Franchisor, a balance sheet as of the end of the last day of the preceding month and an income statement for the preceding month and the fiscal year-to-date. Franchisee shall, at its expense, submit to Franchisor within ninety (90) days after the end of each calendar year, an income statement for the calendar year just ended and a balance sheet as of the last day of the calendar year. Such financial statements shall be prepared in accordance with GAAP, applied on a consistent basis. If required by Franchisor, such financial statements shall be reviewed or audited by a certified public accountant. Franchisee shall submit to Franchisor such other periodic reports in the manner and at the time specified in the Manual or otherwise in writing.

Source: Item 23 — RECEIPT (FDD pages 68–302)