Amendment #4 Page 630 of 868 IA!! O(,P! an, Debt 'mune costs Financrg costa ncurred in connection web obtaining construction and term financing are deferred and amortized over the matuntes el the respective bnanarg arrangements using the Menton.- (teed method The amonualon of debt issuance costs is recorded m other expenses Commitrnenf lees Fees associated with commitment tsohtes That ate rot revolving lines of milt are deferred and amoneed on a faraght4ine bass over the commtnerl period The commitment period, as dared n the loan agreements, terminates at the earlier of actual COO, 140 days alter scheduled CCO, or the date of the fill draw of the cahmtted tacky For each of these bans, the corrrnerneM period expired at 140 days after scheduled COO. Amoneabon of commitment fees is recorded in other expenses. as el Oecenter 31, 2014. these fees rave been fUly amortized. Derivethma All derwatwe instruments are recorded on the combined balance sheet at fair value As nedge accounting has not been dipped the movement in derivatives is reported directly in earnings Asset rettroment obligation The Operating Entoes' asset retremem oblgatore relate to eased end upon which the solar energy systems were constructed The Operabng Entities we required to restore the leased land to an agreed-upon concisten from the date construchon of the asset commences The would rivolve dismantling property, pent and equipment coretructed on the leased lard, and restoring the land to its pre-construction condition The Opal ng Entities are required to record the present value of me estmated obligations as the sitar energy systems are constructed At the same lime, a corresponding asset waSCaptaleed to the solar energy systems' cost The asset retiremen obligations wa be accreted to their (Jure value over the terns of the land leases and the amounts capitalized Wrap CCO will be depreciated over Ire remainder of the SWOP term COMITIMINIMII and contAngeades The Operatno Enthee we i