EFTA01366565.pdf

Amendment #4 Page 136 of 868 star al coi mt. (4) Depreciation amottaaacn and accreton—Represents the impact Cl the folbaing acquisition aquarrerts (in thousands) Amorteabcn due to fair value adjustments to intangible assets $32,301 Depreciationdue to far value adjustments to property and equipment and alignment d depreciable lives 87 42 Total $40.143 Depreciationof property aria equipment is recogreed using a straightane method over the estimated iseful Wes of the solar, wird and hydroslectrc energy systems. Mach is 30. 25 and 43 years, respectively. or the lesser of the term cf the underling property lease to witch the assets are affixed Amortization of the fair value adjusbnents to intangible assets totals 532 3 million due to acquired FPA intangible assets recognized over the terms of such agreements over prods ranging flora 6 to 24 years The far yak* adjustments for the intangible assets d the bummers that nave been or will be acquired in the Accaisibons were valued primarily using a vanaton d the income approach The satinet, of the amortization of the PPA intangtole assets are preliminary. sited to change end cold vary materially from the &dual adjustment at the time the ingression S completed The pro forma adjustment to depecatco of $7 8 million represents the net depreciation of the fair value adjustments fa the property and equipment of the businesses that have been or mil be acquired in the Acquisitor* ad alignment of the depreciable byes to Gebals accosting policies The fair value of property and equipmere acquired was valued primarily using a cost approach arc lasted to what is economically supportable as indicated by an rcome approach Urger this approach the fair value approximates the cisren: cost of replacing an asset with another of equivalent economic relay adjusted for functional obsolescence and physical depreciat on The estimate a pret minary. suatect to change and could vary materially from the actual adjustment at the time the applcable acquisition is completed The estimated retrainee useful rives of the property and equipment acquired ranges from 6 to 40 years Other (inocvne)eApanea net—As a result al our Sponsors COntlibubasi Of inequity eltereetS is NSAI 24 to is and oil acqasabon of the remaining NSM 24 equity interests at trio purchase price in the Cnint.NSM Transaction as reflected herein, we anticipate recording 51 6 million for NSM 24 gain on remeasurement to fair sake cf the Sponsor's code bled interest. This gain is not reflected in the unaudited pro forma condensed consolidated statement of operators because of its nonrecuning nature Income tar Orpan.S.—Represents the adjustment to record the tax effect of pro fame adjustments to expense attnbaable to the Acquisitors, calculated a the statrAcry rates in effect in eachjurisdict on Ills aclustrrent also gives pro forma effect to the Formation Transactions calculated using the predecessor's estimated combined statutory federal forecn and state tax rate Net income allowable to nco-contiolang iniarest—Represents the adjustment to reflect the 32 4% norid)ontrolling interest in the SioT norm pro forma resins d operations and the 49 0% non-controlling interest in the Chint.SoutparvWtkoa pro forma results Of operators. Genera zodadminateaMe—Representsstock compensation expense of approximate/ 50 4 mitten related to the grants of restricted stock to certain employees in connection with the formation of Global and $7 4 melon d sleek compensaton expense related to the IPO Grants, whch will be recogszed over the applicable service period interest expense--Represents 08(.0Jc-ton 04523 9million in merest expense as a result of the repayment of certain projectevel indebtedness in the amount of 5157 I million using luxe n.. onus from the Bridge Facility. and (n) an increase of $49.6 melon in interest expense, net of capitalized :Merest, on 128 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-0058093 CONFIDENTIAL SDNY GM_00204277 EFTA01366565