4 unchanged sentences
CHANGES IN INTERNAL CONTROL OVER FINANCIAL REPORTING
−Removed: On December 13, 2019, we completed our acquisition of Opengear.
−Removed: As permitted for recently acquired businesses, management has excluded the acquired Opengear business from its assessment of internal control over financial reporting.
−Removed: The excluded Opengear business represents total assets of 33% of our consolidated total assets as of June 30, 2020.
−Removed: The Opengear total assets include intangibles of 19%, which will be evaluated and tested under our corporate controls.
−Removed: We are required to include Opengear in our assessment beginning in the first quarter of fiscal 2021.
−Removed: There were no changes in our internal control over financial reporting that occurred during the nine months ended June 30, 2020 that have materially affected, or are reasonably likely to affect, our internal control over financial reporting.
+Added: There were no changes in our internal control over financial reporting that occurred during the three months ended December 31, 2020 that have materially affected, or are reasonably likely to affect, our internal control over financial reporting.
OTHER INFORMATION
LEGAL PROCEEDINGS
−Removed: The disclosure set forth under the heading "Contingencies" in Note 15 to the condensed consolidated financial statements in Part I, Item 1 of this Form 10-Q is incorporated herein by reference.
+Added: The disclosure set forth under the heading "Litigation" in Note 14 to the condensed consolidated financial statements in Part I, Item 1 of this Form 10-Q is incorporated herein by reference.
+Added: There have been no material changes in our risk factors from those previously disclosed in Item 1A of Part I of our Annual Report on Form 10-K for the year ended September 30, 2020.
Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.