EFTA01367175.pdf

Amendment #4 Page 746 of 868 star Co tan 4.7 Property, plant and equipment Property. retire and equpment are stated at acquisition cost less accurixiated depreciation and losses due to snowmen' if any These costs include the cost of replaang the corryonerts of ptant or equipment when the cost rs intoned!! 4 meets the requirements for recognition Deprecation and those distarsements for repair and mainteronce witch do not meet the conditions for recognson as assets are recognzed as expenses in the yearn which they are maned Deprecation is calculated on a straight-line basis over the useful life of each type of asset The fernsfling value of the depreciating assets. the estimated useful life. and depreciation methods are periodically reviewed by Management and acusted when necessary, al the end of each koncert year The estimated useful Ines for procluctrre assets s estadithed by the Company as the difference between the date from which the assets are tradable for their irterded tae and the power purchase agreement exprabon date or Me assets own estimated useful life. whichever is snorter A treats:Sewn of estimated useful lives is as forows Estimated useful life Buildings and leasehold improvements 20 years Fumture and 1.10 years Machinery and equipment (primarily wind turbines) 20 years Vehicles 5 years Construction and installation costs are charged to temporary accoimts and Etsequenty transferred to the respective asset accounts once the waits are completed These works in process include all disbursements drectty related to the design. development and construction of buildings and others, plus mantel costs adribitable to the works The present value of Ihe expected cost for the dscoarristioning of an asset after its use b roluded in the cost Otto respective asset if the recognition crtere for a provision are met A component of properly. part and equprners a derecognoed when t is sold or when the Company does not expect future economc benefts from its use Any lass or gain from the disposal of the asset calculated as the difference between the net carrying amourt and the sales proceeds. a recogneed in income in the year in which it 00:tiff 4.8 Impairment of non-financial assets The Company assesses tie carrying amounts of its non-cunent assets at each reporting date to deterrnne reductions in yak* when everts or circumstances indicate that recorded values rrey rot be recovered If any such indicator, rads, and the carrying amount exceeds the recoverable amount the Company measures the assets or cash-generating ants at their recoverable amounts, defined as the greater of far value less selling costs or value in use Result ng adiustments are recorded in the results of the year n whch they are detemaned 4.9 Revenue recognition Plantar Edicas measures its revenue from ordinary whites terry the fair value of the bereft recewed or to be received derived from revenue F-426 http://cfdocs.btogo.com:27638/cf/drv7/pub/edgar/2015/07/20/0001193125-15-256461/d78... 7/20/2015 CONFIDENTIAL - PURSUANT TO FED. R. CRIM. P. 6(e) DB-SDNY-0058703 CONFIDENTIAL SDNY_GM_00204887 EFTA01367175