Amendment #4 Page 414 of 868 Tietitr. cc!! Ape retirement obligation The Operating Endes' asset retrernent obigations relate to leased and upon Much We solar energy systems were constructed The Cperabng Entities we required to restore the leased land to an weed-upon cerulean from the date construction of the asset commences Ths would imam dsmarding property. plant and equipment constructed on the leased lard, and restoring the land to its pre-construction cordnon The Opening Entitles are required to record the present value of the estimated obligations as the solar energy systems we constructed N the same trne, a corresponding asset was capta bed to the soar energy systems' cost The asset retirement obligations we be accreted to their blue value over the terms of the land leases, and the amounts canalized tfroup CCOvnI be deprecated over the remainder of the same term Coarnitrrrenta and contingencies The Operatrg Entree me involved in Mignon and clams in the ordinary course of business with possible gam a loss contegencies that we ultimately be resolved when one or more haus evens occur or tail to occur a some amount within a range Of loss appears at the tee to be a better catenate than any other amount with n the range, the amount will be accrued Wien no amours within the range is a better esbmate than any other a moult, the mnimum amount in the range will be accrued Management continualy evaluates uncertainties assoaaad wth loss contingencies and record a charge equal to at least the minimum estimate lability for a loss corlingency wren both of Ire folbwrg cantons are net (I) information available poor to issuance of the financial statements indicates Wet It is probable than an asset had been levered or a liability had been incurred at the date of the financial statements and pi) the loss or range of loss can be reasonably &donated Legal costs are expensed when totted Gain contrgencies are not recorded until realized a realizable Comintments r