LARGE ACCELERATED ACCELERATED NON-ACCELERATED 10-K 60 days from year-end 75 days from year-end 90 days from year-end NT 10-K 15 day extension 15 day extension 15 day extension 10-Q 40 days from quarter-end 40 days from quarter-end 45 days from quarter-end NT 10-Q 5 day extension 5 day extension 5 day extension