Amendment #4 Page 435 of 868 lite.f.'sd win for us fa our fecal year ending December 31, 2016 and for interim periods thereafter We are currently evaluatng tee impact of this standard on our financial statements. h March 2015, the FMB issued ASU No 2015.03, Interest —Irrnuaaon of Interest (Suttcpc 835-30) whoa, requires that debt issuance costs related to a reccgwed debt lamely be presented in the balance sheet as a West deduction from the carrying annount of Mal debt lablrty, cOrestlent wnn debt clettourts ASV 201503'S effect/yekW us For Orr fecal year starting December 31, 2015 and fa Within periods within Mose fecal years We are currently evaluatng Ire Impact of this standard on our financial statements 3. Property and equipment Property and equemeni consists of the following As of larch 31, As of December 31 2016 2014 1Alni energy systems 5,146,439.380 5148.439.390 Mee equipment and complers 343,634 368,934 Other equipment 5.185.840 5,185.840 Less. Accum.eard depreciation (988,973,580) (917,526,530) Acid Construaion in progress — — Property and equipment, net 4.183,90,274 4,230,467,024 Depreoabon expense was NR 52,447 050 and INR 39 864 903 for the three.month periock. ended March 31 2015 and 2014, respectriely. ♦. Other Assets Other assets consist cane following As of March 31. 2016 As of December St 2014 Current NOnCurrent Curved Nan.Cerent Advance recoverable from Sippber 907.261 — 2.077.281 — GBI Receivables 29,382445 — 62,953,045 — Prepaid Land—lease rent 5,390.366 93,132813 5,393,366 100,461,944 Captal Advance — 1,300,000 — — Deposits with baits — — 9,003,000 — Advance tax 16,562388 8,357,660 18,231,007 — Prepaid Expenses 6,205.916 Others 9,712,373 425,000 10479,628 2180107 01100.70 10920,473 1013.131,307 103049061 F.115 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-0058