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attri prior 1001 attrib by th of Sc loss been distri the adopt. other Prop( basis For 1 ascri Section 3. Upon an issuance of additional Partnership Units in the Partnership for cash or buted Property, the capital accounts of all Partners (and the Carrying Values of all rship properties) shall, immediately prior to such issuance, be adjusted (consistent with the ions hereof) upward or downward to reflect any unrealized gain or unrealized loss table to each Partnership property (as if such unrealized gain or unrealized loss had been sized upon an actual sale of such property at the fair market value thereof, immediately o such issuance, and had been allocated to the Partners, at such time, pursuant to Paragraph he Partnership Agreement). In determining such unrealized gain or unrealized loss table to the properties, the fair market value of Partnership properties shall be determined General Partner using such reasonable methods of valuation as he or she may adopt. Section 4. Immediately prior to the distribution of any Partnership property in lion of the Partnership pursuant to Paragraph 20 of the Partnership Agreement, the capital is of all Partners (and the Carrying Values of all Partnership properties) shall, lately prior to any such distribution, be adjusted (consistent with the provisions hereof and ion 704 of the Code) upward or downward to reflect any unrealized gain or unrealized ributable to each Partnership property (as if such unrealized gain or unrealized loss had -.cognized upon an actual sale of each such property, immediately prior to such [tion, and had been allocated to the Partners, at such time, pursuant to the terms of the ship Agreement). In determining such unrealized gain or unrealized loss attributable to perties, the fair market value of Partnership properties shall be determined by the General using such reasonable methods of valuation as it may adopt. Section 5. For the purposes of this Exhibit A, the following terms shall have the gs indicated unless the context clearly indicates otherwise: Value" means the fair market value of a Contributed Property as agreed to by the ing Partner and the Partnership, using such reasonable method of valuation as they may .g Value" means: (a) with respect to Contributed Property, the Agreed Value of such , reduced (but not below zero) by all amortization, depreciation and cost recovery ns charged to the Partners' capital accounts with respect to such property, as well as any arges for sales, retirements and other dispositions of assets included in a Contributed as of the time of determination; and (b) with respect to any other property, the adjusted such property for federal income tax purposes as of the time of determination. The Value of any property shall be adjusted in accordance with the principles set forth A Property" means each Partner's interest in property or other consideration services and cash) contributed to the Partnership by such Partner. oses of this Exhibit, all other capitalized terms will have the same meaning herein as is to them in the Partnership Agreement. 16