. . . . "ise necessary for CSCs or Leases to comply with as set forth in Section 4.16 , and all of which, as of the Close of Business on the day immediately prior to the date hereof, are set forth in Article 12 (Excluded Items) of the Disclosure Schedules. ??? Files and Records ??? shall mean all Financial Records and all other files, records, books, data, papers, and other information" .