Amendment #4 Page 413 of 868 Tel* . are charged to expense as incurred When property, plant and equipment e Jetted or otherwise disposed of, the cost and accumulated depreciaton ts removed from the accounts, and any restating gain or loss is ircluded in the results of operations for the respective penod Deprecetcn of property, plant and equipment is recognized Lang the straght-line method over the estmated useful lives of the 5013i energy systems of thirty years Borrowings Ebirowings consist of long-termdeg facilties entered ante by tie Operating Entities. The loans we recorded at anodized cost Impoirmant of long-livod assets Long-lived assets than we held arc used we renewed for arceirrnent whenever events or charges in circumstances ndicale camirg values may not be recoverable. Whenever an impairment mdcata exists of the total future estimate of urdecounted cash flows expected from an asset being less than its carryirg value an irrizeirmert calculation is performed a such an impairment indicator exists an imparment cherge s measured as the Ofference between an asset's canyrg amount and fair vats with the reference recorded in orienting costs and expenses ri the statement of oceratons and comprehensive income Falr values are determined by a variety of valuation methods inch /IN appraisals sales prices of smear assets, and present value techniques. There were no vnpaimefls recognized dung the three malts ended March 31, 2015 and 2014 Deferred financing costs Deferred firencirg costs corset of debt issuance costs and corrintmert fees incurred try the Cperatirg Entities and are *redly attnbutable to the Sorg-term debt facilites Debt /swam° costs Frencing costs incurred in connedion wth obtairong construction and term financing are deferred and amortized over the matunbes of the respective financing arrangements using the effective-irterest method The amortization of debt issuance costs is recorded o other expenses Commitment lees Fees asscaated w