EFTA Document EFTA01367238

Amendment #4 Page 809 of 868 r Col ent 4. at Research and development costa Research coati are expensed as neared Development activities invoked a pan or design fa the construction of new wind power generaton projects. An intargde asset arising from the developrrert phase of a project is recognized if the Company can demonstrate all of the following the learscal feasibility of completing the asset so that be available for use or sale. Is intention to complete the asset and meta set it.