EFTA01367058.pdf

Amendment #4 Page 629 of 868 Cash and cash equivalents Cash and cash equivalents carprrie of al cash balances Restricted cash Reelected cash comets of cash on deposit in financial insdutons fat are restricted from use in operations pursuant to requirements of certain debt agreements These fads are resented fa current deli service payments n aocadarice with the restrictions in Me debt agreements Accounts receivable Accounts reCavable are reportedcc me combined balance sheet at the invaded ansoures adjusted foe any venle-offs and fie allowance for doubtful accounts Management establishes an allowance for dOubtlut fe-COuntS to adsrat the reeervableS to amounts considered to be ultimately COSectible The allowance Is based On a variety of faders, including the length of tone recervables are past due, significant onetne events the financial health of customers and hatches! experience Property, Want and equipment Property, plant and equipment consists of solar energy SyStene and is slated at COSI leas aCCumulated depredation Expenditures br mapr adders and =Caveman are capitalized and maintenance and repairs are charged to expense as incurred When properly, plant and equipments retired or otherwise disposed of the cost and a:cunt/Wed depreciation is removed from the accounts, and any resultrig gain or loss s included in me fewest," operation for the aspedne period Depreciation of properly, plant and equipment is reccgnzed using fa stragMline method over the estimated useful Ives of the solar energy systems of thirty years. Borrowings BOrrOvengS OCnSiSt Of longtermdebt facet es entered into by be Operating Pates The bars are recorded at amortized cost amusement along-livedBMWS Long-lived assets that we held and used are reviewed for impeirrnent wherever events or ctenges in circumstances indicate carryng values may rot be recoverable 'Arenever an allotment inflator exists of the total enure estimate ti troiscounted cash flows expected from an asset being leSS Man Its tarrying value an irrpairmerd calculation is performed if such an impairment indicator exists, an impeemeM dome a measured as the deference between an asset's carryng amount and lair value with the difference recorded in opt/rang costs arc expenses in the statement Of operators and onribretienerve income Fair values are determined try a variety of valuation methods iodating appeasers sales prices of Smiler assets and present value lectnicwes There were no nmairmeas recognized during the year ended December 31 2014 and 2013 Deterred financing costs Deferred financing costs corset d debt issuance costs and comnernert fees incurred by the Cperating Entities and are tiredly annbilable to Me long-term dell facilites F-303, http://cfdocs.btogo.corn:27638/cf/dna/pub/edgar/2015/07/20/0001193125-15-256461/d78... 7/20/2015 CONFIDENTIAL - PURSUANT TO FED. R. GRIM. P. 6(e) DB-SDNY-0058586 CONFIDENTIAL SDNY_GM_00204770 EFTA01367058