Gray Accountants is providing this website and its contents on an "as is" basis and makes no representation or warranties of any kind with respect to this site or its contents. Gray Accountants disclaims all representations and warranties, including, but not limited to warranties of merchantability and fitness for a particular purpose. In addition Gray Accountants does not represent or warrant that the information accessible via this site is accurate, complete and current. Neither does Gray Accountants nor any of its directors, employees, or representatives shall be liable for any damages arising out of or in connection with the use of this website. This is a comprehensive limitation of liability that applies to all damages of any kind, including, but not limited to compensatory, direct, indirect or consequential damages, loss of data, income or profit, loss of or damage to property and claims of third parties.