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• ~ • <br />Expenditures are capital expenditures if they are <br />properly chargeable to the capital account or may be <br />capitalized under any provision of the Internal Revenue <br />Code (for example, construction period interest and <br />research and development expenditures). Attached as <br />Exhibit "A" to this Questionnaire is a memorandum which <br />sets forth examples of capital and noncapital <br />expenditures. <br />21. If the User, the other Principal Users, the Manager, or a <br />Related Person is the lessee of any personal property to <br />be located within the Jurisdiction, please describe such <br />items and describe the lease terms pursuant to which such <br />property is leased. Also, please include a copy of the <br />existing or proposed lease if available. <br />none <br />22. Please state the date on which the issuer of the Bonds <br />adopted its resolution expressing an intent to issue the <br />Bonds. <br />23. Identify any costs that have been paid or incurred with <br />respect to the property listed~in paragraph 12~ above <br />prior to the date shown in paragraph 22 above. Please <br />state to whom such expenditures were made and the purpose <br />of such expenditures. For purpose of this question, any <br />down payments, deposits, cancellation penalties, etc. <br />should be treated as an amount "paid or incurred" . <br />none <br />-11- <br />