Amendment ::4 Page 522 of 868 Cash committed tot construchon projects Cash committed fa construction proects includes ban proceeds deposited into meet comport bank accounts in the normal course of business for general use only in the operations of the project company to build the solar energy systems The loan proceeds cannot be used by other project convenes or for general corporate purposes In certain instances withdrawal of such funds may only occur alter certain mlesiones or experetures dunrg construction have been incurred and approved by the lender in accordance wrth the normal terms of the debt agreement Approve* for the distxtsernent of sten funds are typos ty received based on support for the csialifieci expenditures related to tne protect and no default et the loan. Restricted cash Restricted cash consists of cash in financial insteLlons that Is restncted horn use in operations pursuant to requirements el certain debt agreements These funds are used to pay for capital experiatires, current operating expenses and current debt service paymerts in accordance with the restriction in the debt agreements Restricted cash with maturty periods greater than ore year is reported in noncurrent assets in the corraned base rce sheets Accounts receivable Accounts receivable are reported in ine combned balance sheets at the wooed amounts adjusted for any wnte.olts and an allowance for doubtful accounts We establish an allowance for doubtful accounts to &dust our aoewables to amounts considered to be ultimately collectible Cur atowarce is based on a variety of factors including the length of time receivables are past due, sgracart one-true events the financial heath of our customers and historical experience The allowance for doubtful accounts was 527 and SO as of December 31. 2014 and December 31. 2013 respeawely Untitled recervabies included in accounts receivable were 52 037 and 52.562 as of December 31. 2014 and 2013. respectively Properly and equipmen