Related by context. All words. (Click for frequent words.) 60 Terrawinds 53 Separate Subordinated Notes 51 Units issuable upon 50 Noncash investing 49 Dividend Reinvestment Plan DRIP 49 Exploration Expense CEE 49 Denray 49 Exploration Expenses 48 Vistech 48 Mowood LLC 48 MagPotash 48 unamortized deferred 47 OFCD Optionally Fully 47 non capitalizable 47 securitized accounts receivable 47 Mega Graphite 47 Closes Flow Through 47 Rocmec Closes 47 Geomark 47 MDP Transaction 47 Liquidated damages 47 Fancamp Announces 47 c Reflects 46 Vantex Completes 46 LibertyBank Acquisition 46 prorations 46 prorata 46 NPREIT 46 underwriting discounts commissions 46 QT Financing 46 Subordinated Debenture 46 Tsavo Acquisition 46 Graniz Loan 46 Contingent consideration 46 j Represents 46 RTO Financing 46 Shares issuable 46 Dagilev 46 Offset Private Placement 46 Costs Incurred 45 -Vallipunam 45 MCLP 45 Borrowing Fees 45 Exploration Expense 45 finder fee payable 45 GoldTrain 45 contingent earnout 45 Non Brokered Offering 45 Petrojarl Varg FPSO 45 accretable yield 45 Glen Dhu Project 45 unsecured subordinated debentures 45 Purchased Assets 45 Hardwoods LP 45 levelization 45 Non Renounceable 44 Acquired Assets 44 NRGreen 44 construction AFUDC 44 Units RSUs 44 Variable Interest Entity 44 drilling recompletions 44 Exploration Expenditures 44 Insiders subscribed 44 MBMI Closes 44 Pre QT Financing 44 Primera Bioscience 44 Orosi Mill Project 44 Libby adit 44 unproved properties 44 loss carryovers 44 Kirrin Resources Announces 44 Incentive Warrants 44 SBIC leverage 44 receivable securitization 44 f Represents 44 c Represents 44 Shares issuable upon 44 undepreciated 44 capitalizable 44 regrant 44 unamortized financing 44 Simplified Procedure 43 depletable base 43 subordinated promissory notes 43 disqualifying dispositions 43 Hardwoods USLP 43 ElderTrust 43 Announces Bought Deal 43 NOL carryforward 43 Closes Oversubscribed 43 non cancelable lease 43 AIMCO Properties LP 43 issuable pursuant 43 Euramerica 43 Visa indemnification 43 Finders Fee 43 shares issuable pursuant 43 Ansue 43 SUPPLEMENTAL CASH FLOW INFORMATION 43 uncollectible accounts receivable 43 Debenture holders 43 Expired warrants 43 unappropriated surplus 43 Tirisano Diamond Mine 43 Discovery Project QTDP 43 Selling Securityholder 43 Increases Bought Deal 43 Petition Date 43 Completes Non Brokered 43 MPEH ™ 43 mandatorily convertible preferred 43 pro rata portion 43 injectants 43 unsecured indebtedness 43 unrealized derivative 42 indebtedness incurred 42 contingently convertible securities 42 Keystone Pipeline System 42 Funded Debt 42 PSRI 42 unexpended balances 42 SEMOS 42 Eligible unitholders 42 SandRidge Mississippian Trust 42 LTCHs 42 Filtran Microcircuits Inc. 42 Increases Non Brokered 42 Geofinance 42 Rs.#.# lakhs [002] 42 DSRF 42 Lyncorp Drilling Services 42 defeased loans 42 Shares issuable pursuant 42 H2O PA 42 convertible promissory notes 42 constitutes discloseable transaction 42 Art's Way Scientific 42 -Candra Wijaya Sigit Budiarto 42 FEMA reimburses 42 Transferred Assets 42 voluntary prepayment 42 PRRF 42 TMGP 42 Innovium 42 SGIG 42 Fully Subscribed 42 farmee 42 Announces Debt Settlement 42 - -Davis Jayalath 42 - Adjusted [031] 42 Expenses incurred 42 AFUDC 42 incidental thereto 42 OTCBB RDIAF announces 42 BIOX R 42 unamortized issuance costs 42 QZAB 42 Haynesville Joint Venture 42 Accrued severance 42 PGP Acquisition 42 Optionees 42 Canuc 42 severance accruals 42 DSIC 42 CBDG 42 expensed 42 Loan origination 41 - -Cash Flow Available 41 farmor 41 GSCT program 41 Accelerated Feasibility Study 41 Seriatim 41 PARTF 41 OP Units 41 includible 41 g Represents 41 SEK -#.# -#.# [003] 41 Expense Benefit 41 MACRS 41 compensa tion 41 includable 41 Ungava Minerals 41 relatedto 41 Consolidated EBITDAR 41 Redeemable Cumulative Convertible Perpetual 41 Non Recurring 41 Endo Pharma LLC 41 RInC 41 unreimbursed expenses 41 #MWe [002] 41 BPLP 41 unamortised 41 depletable 41 Lumwana Project 41 SAGD Phase 41 Receives Shareholder Approval 41 ExploreCo 41 First Tranche 41 DRIP Plan 41 Concurrent Financing 41 - Adjusted [028] 41 excludes depreciation amortization 41 colon resections 41 Subsidiary Completes 41 Aroway 41 Mhakari 41 EUR#.#million 41 Petromanas Energy Inc. 41 Stendal mill 41 FTLP 41 Willowstar 41 La.Code Civ.P. art 41 TBtu 41 interfund loan 41 Indirect Costs 41 AFUDC equity 41 FRBNY Facility 41 Remainco 41 AcquisitionCo 41 Closes Previously Announced 41 Acquireco 41 b Represents 41 Rosebel royalty 41 -triseries 41 hedge ineffectiveness 41 recoupments 40 Sardine Hill 40 Announces Brokered Private 40 expenses LOE 40 Manitok 40 ProgramSM 40 reissuances 40 accrued thereon 40 c Excludes 40 warrantholder 40 Residential Retrofit 40 ScoZinc Limited 40 #A COPs 40 ANS Parties 40 Excess Cash Flow 40 RS Staffing 40 Term Loan Facility 40 undefinitized 40 securities issuable pursuant 40 Earnout 40 ENGINEERING.com Incorporated Announces 40 Biglow Canyon 40 promissory note receivable 40 intercompany indebtedness 40 carryforwards 40 DJO Merger 40 Lease termination 40 Phases II 40 subordinated indebtedness 40 credits SRECs 40 Noncash Investing 40 NSP2 40 Chrysos 40 Galore Creek Partnership 40 Unexercised options 40 CalFirst Bancorp 40 geothermal hydroelectric 40 unproved acreage 40 Liontown 40 OTHER ASSETS Deferred 40 Million Non Brokered 40 Gnaweeda Project 40 - -Justin Timberlake Boyz 40 USD1m 40 escrowed funds 40 Gaoan facility 40 microplasmin Phase III 40 Rev. Proc 40 Minera Juanicipio 40 noncash intangible 40 depreciable assets 40 credit carryforwards 40 Signs Binding Agreement 40 Increases Private Placement 40 #thousand [001] 40 promissory notes payable 40 FEMA hazard mitigation 40 Deferred Financing 40 Cellu Tissue stockholders 40 Title IIA 40 STMV 40 d Represents 40 Transeastern JV 40 ofapproximately 40 Centiva 40 Wintraysan 40 FDIC indemnification 40 Promissory Note 40 Vaca Mahuida 40 Closes Second Tranche 40 MI Developments announces 40 LPT Agreement 40 Contingent Consideration 39 Schematic Design 39 Xantic acquisition 39 intangible asset impairments 39 Accelerated Stock Buyback 39 allowability 39 Accrete 39 Farmee 39 Leasehold inducement 39 Stablex 39 Brimstone leach pad 39 secured convertible debentures 39 MW Windstar 39 Mvelaphanda Exploration 39 loss NOL carryforward 39 d Reflects 39 Statement #R 39 LTCH 39 Och Ziff Operating 39 unabsorbed fixed manufacturing 39 pro rata 39 Pasquia Hills oil 39 unsubsidized Stafford loan 39 Brokered Financing 39 Transferee 39 -APRIL #TH DAY 39 TBC Transaction 39 Zerenex Phase 39 THEMAC 39 ASC Topic #-# 39 Kagera Nickel 39 Dextofisopam 39 -worht 39 DSUs 39 liquidating distributions 39 pro rata entitlement 39 amortizable 39 Bogoso sulfide expansion 39 CDGB 39 CKLS 39 MagMinerals 39 Temoris Resources Inc. 39 InStorage Limited 39 Siziwang Qi 39 Convertible subordinated debt 39 Compact Impact 39 LILO transactions 39 convertible promissory note 39 Mowood 39 Fund Distribution Reinvestment 39 nonvested shares 39 Maximum Amount 39 Leisura 39 SFSB transaction 39 debt extinguishments 39 disallowances 39 QTDP grants 39 b Excludes 39 -#,# -#,# -#,# -#,# [003] 39 Senior Subordinated Noteholders 39 Rodemacher Unit 3 39 Lanesborough REIT announces 39 disallowance 39 IFRS2 39 Amalco Shares 39 Privateco 39 -DAVID BRUCE 39 accretion expense 39 noncancelable 39 STP McKay 39 addback 39 GBRC 39 allocable 39 Extends Maturity Date 39 Filtran 39 Wolf Haldenstein Investigates 39 SignalEnergy 39 unproved leasehold 39 intersegment revenues 39 Quebradona property 39 convertible debentures Debentures 39 inpatient detoxification 39 #.#bln rbl [002] 39 MFB Corp 39 EPE unitholders 39 ERRP 39 OREO write downs 39 IRCP 39 Kouilou Potash 39 FDIC TLGP 39 Brokered Offering 39 suretyship 39 commonstock 39 Zero Coupon Convertible Notes 39 ConfiDent R 39 farmin agreement 39 Warrants entitling 39 Inc. NasdaqGM CXPO 39 Mtsare Khevi Field 39 shares issuable upon 39 Premarket Approval 39 Nickel Offsets 39 QTDP 39 Schwabo 39 - Adjusted [022] 39 earnout provision 39 postretirement benefit 39 COLLEAGUE infusion pump 39 deferred loan origination 39 unabsorbed overhead 39 Flow Through Subscription Receipts 39 Monies collected 39 Medco repurchased 38 Unvested 38 f Reflects 38 Antilla Project 38 -ABGL 38 intercompany balances 38 Depletion depreciation amortization 38 Kubi Gold 38 EPIL II 38 MPEH TM 38 accelerated depreciation 38 intangible assets impairment 38 Xtract owns 38 - - Net [047] 38 NEG Holding 38 leasehold acquisitions 38 Grants Incentive 38 vesting provisions 38 Depletion expense 38 Combined License Application 38 - Adjusted [006] 38 setoffs 38 - Adjusted [017] 38 #,#,# Subscription Receipts [002] 38 Navios Aurora 38 Units CEUs 38 NDRRA 38 Gentamicin Surgical Implant 38 JunJing III 38 HUD Continuum 38 Veresen Inc. 38 No. #R SFAS 38 Reallocation 38 b Includes 38 Engages CHF Investor Relations 38 Symphony GenIsis 38 unamortized deferred financing 38 earnout payments 38 Drinking Water Revolving Loan 38 Interest Expense Interest expense 38 subchapter C 38 Waterflood 38 Galephar 38 Notes Total Consideration 38 SWHCS 38 Expense Reimbursement 38 Buckskin Mesa 38 Restricted Share 38 - Adjusted [001] 38 Wintering Hills Wind 38 Carrier ARW 38 FMEC 38 -Youth Organizer 38 Oilsands Quest announces 38 farmout lands 38 floatation circuit 38 deducting underwriting commissions 38 Completes Previously Announced 38 Moruga Block 38 unabsorbed manufacturing 38 SIPconnect Compliant Certification 38 Compensation Expense 38 ¢ #,#,#,#.# 38 undrawn revolver 38 reinsurance commutations 38 Closes Non Brokered 38 excluding depreciation depletion 38 unamortized portion 38 Kinsevere Stage II 38 predevelopment 38 Actively participates 38 - -OSCAR WINNING 38 Elk Antelope field 38 b Reflects 38 Tintaburra Block 38 Coricancha 38 - Adjusted [016] 38 Hengdali 38 - -Deccan Mujahideen 38 LOI contemplates 38 EPIL III 38 constitute discloseable transaction 38 Flexible Spending 38 -Josephine Marcotty 38 #,# =Bill Duemling 38 Code Section #A 38 Superior Achiever 38 INSEQ 38 Tax Attributes 38 SNPLMA 38 seismic reprocessing 38 multi frac 38 b Relates 38 Stapled Unit options 38 Nugget Pond Mill 38 Flexpipe 38 Itemized Deductions 38 Mails Offer 38 leasehold improvements 38 CEDIT funds 38 N1 #,#,#,# 38 Subscription Receipt 38 issuable upon 38 Repurchased 38 Privco 38 Homestead Exclusion 38 Gosman Estate 38 Alstom ECO 38 unconsolidated investee 38 Company TSXV ARQ 38 loss carrybacks 38 Incidental Expenses Provision 38 vest ratably 38 unamortized 38 prudently incurred 38 TRY# [002] 38 MARET Center 38 GH ¢ #,#,#.# [001] 38 Subsidized Stafford loans 38 Therapeutic Discovery 38 Amends Terms 38 Songa Offshore ASA 38 Amended DRIP Plan 38 Exchangeable Debentures 38 amort 38 Adjusted EBITDAX 38 AUD#.# [001] 38 CILCORP Inc. 38 Company noncontributory defined 38 disallowable 38 Mwh 38 LTIP 38 Norsemont Shares 38 Cortelco 38 Skukum 38 Mineralfields Group 38 -Ladies Auxiliary bingo 38 kWH 38 AZN #mln [002] 38 Chartwell Unitholder Distribution Reinvestment 38 FFOM 38 contingently issuable shares 38 Onshore LP 38 #.#/BOE [002] 38 UNDERWRITING LIMITATION b 38 NETg acquisition 38 Refugio Mine 38 DWSRF 38 #.#/kwh 38 becompleted 38 RedChip Visibility Program 37 DynaMexico 37 pursuant 37 Legislature appropriates 37 outyears 37 accretable 37 IRC Sec 37 Dropdown Predecessor 37 nonconstruction 37 Minto Explorations 37 MOSAID litigation 37 - - [087] 37 Settling Defendants 37 #,#.# Ghana Cedis [002] 37 exchangeable debentures 37 Completes Second Tranche 37 assumed operatorship 37 intercompany receivables 37 joint Clairvest CEP 37 Overhead recoveries 37 excluding BIBP 37 Santa Fe Ipora 37 NASA Bioreactor 37 Avantome Inc. 37 noncovered 37 - -Panmure Gordon downgraded 37 Escrow Issuer 37 ALS Charitable Remainder 37 EITF #-# [001] 37 outstanding indebtedness 37 Repayable 37 c Includes 37 UBIT 37 Unitholder distributions 37 UNUSUAL ITEMS 37 hazard mitigation grant 37 Non GAAP adjustments 37 VWF Newburyport 37 Incurred 37 Extend 37 Unamortized 37 Attikamagen Property 37 nondeductible 37 NAICS code # 37 subaccounting fees 37 SFY #-# 37 Each Subscription Receipt 37 Debt Settlement Agreements 37 intercompany loans 37 #-#.# [016] 37 Loan Payable 37 Arranges Non Brokered 37 Specified Items 37 WIPP acceleration 37 contingently convertible debt 37 #,#,# #,#,# Deferred [001] 37 incurrence 37 Exploitation Permits 37 R7 ,6 37 Each NFT Unit 37 CBOE demutualization 37 PennVest loan 37 associatedwith 37 Chelopech Mining EAD 37 multiemployer defined 37 Vanda inability 37 megawatt cogeneration plant 37 Capital expenditures 37 scheduled drydockings 37 share repurchase authorizations 37 Academic Enrichment Grants 37 ARS § 37 Novadx 37 reimbursable 37 Beartooth Island 37 condensate stripping 37 Oremex Gold 37 Dependent Care Credit 37 -fulvic acids 37 Shituru 37 Compensation Expenses 37 Nonrecurring 37 TeamStaff GS 37 Subco 37 unevaluated properties 37 MEND CABG II 37 RBEG 37 NGRN 37 AutoZone repurchased 37 deducting underwriters 37 -orchitis 37 NONRECURRING ITEMS 1 37 EDSP 37 Receives Stockholder Approval 37 - INVESTING ACTIVITIES [004] 37 Agreement constitutes discloseable 37 Symphony ViDA 37 SFAS No.# 37 SEK -#.# -#.# [002] 37 -Warhammer Fantasy 37 FIN #R 37 Completes Financing 37 Finder Warrant 37 Equipment Levy PPEL 37 Gain Tax Worksheet 37 #,# -oxidative enzymes 37 Reviso 37 Domilens 37 #,#,# #,#,# [001] 37 - TotalRain disrupts 37 unrealized derivative gain 37 operatingincome 37 FHA insured mortgage 37 Rs.#cr [001] 37 per dilutedshare 37 assume operatorship 37 EBITDAA 37 expenses associated therewith 37 FDIC indemnification asset 37 Expo Ungava property 37 Pro forma adjustments 37 & Workover Fluids 37 iii Ps 37 - Balance [003] 37 Miikana Therapeutics 37 Textura CPM 37 - AdjusETON 37 PMPS brand 37 Definitive Agreement whereby 37 Real Estate Excise Tax 37 CICA Section 37 Code Sec 37 Amortized 36 SZPSP 36 employer PRSI 36 APB# 36 Discount clomid 36 #,#.# Ghana Cedis [001] 36 IDTF 36 - - Non arachnophobes 36 TEB adjustment 36 client reimbursables 36 Million Brokered Private 36 OTIA 36 Hanwha Solar 36 antidilutive 36 reinsurance cessions 36 Utilicare 36 developed PokerPro automated 36 Substantially 36 nonrecurring expenses 36 RMB1 #,#,# 36 PV Installer 36 earnout payment 36 equity investee 36 FRBNY Credit Facility 36 nonvested 36 unamortized debt 36 Noncash 36 Purchased intangibles 36 #.#/BOE [001] 36 No. #R Share 36 electrolyze water 36 ViewPoint MHC 36 amalgamated entity 36 NMTC Program 36 OPEB expense 36 c Relates 36 Kakanda Project 36 RSUs vest 36 asset impairments severance 36 Primelead 36 LAE reserves 36 miscellaneous itemized deduction 36 Zanzibar eMarketplace 36 Accelerated depreciation 36 Dodsland area 36 Polyurethanes segment 36 GCMN 36 repayment IBR 36 Upfront Payment 36 -cleveland.com 36 retrocessions 36 - -Frode Johnsen 36 j Includes 36 Orgaman 36 CAHs 36 PAYG withholding 36 Mangalisa 36 Catellus Development Corporation 36 Consists primarily 36 adopted SFAS #R 36 Valcon Acquisition 36 early extinguishments 36 repayable contribution 36 #,#,#,# [002] 36 NOL carryforwards 36 EXMIN Resources 36 Bois d' Arc's 36 Principal Amount 36 Petro Reef anticipates 36 estimated undiscounted 36 NuLegacy 36 investees partially offset 36 Aurvista 36 Orosi Mill project 36 VREP 36 alternate payee 36 identifiable intangible 36 definitization 36 co venturer 36 WBJV 36 CNMIM 36 nonoperating income 36 interfund loans 36 certificate evidencing 36 Windy Flats 36 MEP Joint Venture 36 TFG invests 36 awardable 36 Mangazeisky Project 36 thecompletion 36 foreign currency remeasurement 36 Asset Impairment Charge 36 excludes noncash 36 Keeno Strike 36 Unfunded commitments 36 Chubb repurchased 36 Ningbo Zhehua 36 mandatorily convertible 36 Mr. Guy Franceschi 36 millioncompared 36 Upon consummation 36 Copano commodity 36 Bengara II Block 36 Per diem 36 § #A.# 36 Tecstar Automotive Group 36 -Alcampo 36 Than Temporary Impairments 36 deferred 36 Duplicative 36 - Operating [028] 36 JVCO 36 SAGD pilot 36 Successful completion 36 Amanda Farinos dines anonymously 36 applied prospectively 36 cornered amalgamation 36 ASC #-#-# 36 unallocated corporate 36 subordinated convertible 36 ballet tae kwon 36 Xantic 36 Valle del Cura 36 unexpended balance 36 Coalspur 36 Essakane Project 36 Nahmint Property 36 - Adjusted [019] 36 Operating Expense Ratio 36 -livin la vida 36 IRRF 36 Unfunded backlog 36 Announce Shareholder Approval 36 theacquisition 36 AnorMED expectation 36 OTC monograph 36 FTES 36 parabolic trough mirrors 36 ADSs issuable upon 36 SFAS#R 36 bn manats 36 specifi ed 36 impermeable surface 36 Ps.#.# [001] 36 OneGeorgia grant 36 Exploreco 36 Hallwood Energy 36 assessable income 36 Keisel quipped 36 fourth OSV newbuild 36 floatation mill 36 Borosi concessions 36 Avaranta 36 impacting comparability 36 nonfederal entities 36 La. Code Civ 36 pershare 36 forfeitable 36 income teb 36 DMT Sapphire 36 Voluntary Cleanup 36 CHAMPVA 36 subsidiary BSST 36 Proposal contemplates 36 adopting SFAS #R 36 FHLB advances decreased 36 Purchase Warrant 36 Marpep 36 DAC offsets 36 Valuation allowance 36 Forestel Zone 36 MedEmerg 36 - - Net [003] 36 loan origination fees 36 Gordondale 35 Huaiyin Power Plant 35 economically recoverable reserves 35 unallowable expenses 35 Silvermet 35 remaining untendered 35 Nonregulated 35 elbion GmbH 35 incur unanticipated 35 deducting underwriting 35 - Revenues [009] 35 PPL# 35 fiscal# 35 Prestea Underground 35 prepetition 35 Tsodilo Resources Limited 35 Chargeable 35 Amends Private Placement 35 DPIIP 35 - - [084] 35 uncollectible reinsurance 35 #.#/Mcfe 35 MagEnergy 35 translation adjustment 35 - Expenses [016] 35 IAROC 35 unabsorbed fixed overhead 35 portion thereof 35 unreimbursed medical 35 Nascobal ® 35 REVIVE Diabetes 35 Cigarette Restitution Fund 35 Ceragenin 35 Appropriated 35 Fund DREF CHF 35 asset impairments restructuring 35 Mayne Pharma intangible assets 35 Drinking Water SRF 35 Unusual Items 35 mobilization demobilization 35 Ixhuatan Project 35 Reimbursable costs 35 retroactive reinstatement 35 Rosebel Royalty 35 Disclosure Booklet 35 Sh#.#billion 35 pesticide applicator licenses 35 - -organizer Emily Eavis 35 fund DSRF 35 Amortizing 35 Cytopia shareholders 35 identifiable intangibles 35 Jiangyin plant 35 - INCOME LOSS [001] 35 Qualified Therapeutic Discovery 35 BTEC HND 35 Qualifying Expenditures 35 Non GAAP adjusted EBITDA 35 postpetition 35 unearmarked 35 voluntary payroll deductions 35 depletion calculation 35 JEVCO Insurance Company 35 - Non GAAP [027] 35 FAS CAS pension 35 sublimit 35 Related Parties 35 NCPA accepts 35 interfund transfer 35 Revolving Funds 35 andmaintenance 35 Arcan anticipates 35 - Operating [008] 35 Securityholders Approve 35 OTCBB EPDS 35 intersegment eliminations 35 Expo Ungava Property 35 Timeshare segment 35 Ulaan Ovoo coal 35 equivalent Mcfe 35 = Loss [007] 35 Archer MSAs 35 operating income1 35 Medicaid RACs 35 Anuri kimberlite 35 EnPro Industries Announces 35 iii 35 Codeshare flights 35 - Non GAAP [019] 35 Marbob acquisition 35 NOL utilization 35 Excludes amortization 35 Paredones Amarillos 35 ii 35 MPSERS 35 #.# [030] 35 Simplified Acquisition 35 Completes Asset 35 ENRGY 35 expenses# [002] 35 renamed Gavilon LLC 35 Petrojack ASA 35 nine monthsended 35 claimable 35 OAO TGC 35 § 7A 35 Shivee Tolgoi 35 Clearford Announces 35 Natac 35 Block Grant EECBG 35 -David# 35 TSARs 35 standardized distributable cash 35 ATW Transaction 35 DOLA grant 35 FINANCIAL OVERVIEW 35 Retiree Drug 35 STOCK BASED COMPENSATION 35 LIFO inventory 35 -Simbo Choiseul 35 GHc# [001] 35 Morichito # 35 temporary impairments OTTI 35 Steepbank 35 EUR -#.# -#.# [001] 35 Ltd. IMDH 35 regrind mill 35 Sierra BioFuels Plant 35 accretion DD & 35 Depreciation Amortization Taxes 35 Fibrillex TM 35 Standby Purchaser 35 Appreciation Rights