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"Maintenance and Operations Costs" is the reasonable and necessary costs spent or incurred by the City, <br />for maintaining and operating the Water System, calculated in accordance with generally accepted accounting <br />principles, including (among other things) all costs of water purchased or leased by the City, the reasonable <br />expenses of management and repair and other expenses necessary to maintain and preserve the Water System in <br />good repair and working order, and including administrative costs of the City attributable to the Project and the <br />Installment Purchase Agreement, salaries and wages of employees, payments to employees retirement systems (to <br />the extent paid from System Revenues), overhead, taxes (if any), fees of auditors, accountants, attorneys or <br />engineers and insurance premiums, and including all other reasonable and necessary costs of the City or charges <br />required to be paid by it to comply with the terms of the Obligations, including this Installment Purchase <br />Agreement, including any amounts required to be deposited in the Rebate Fund pursuant to the Tax Certificate, <br />and fees and expenses payable to any Credit Provider (other than in repayment of a Credit Provider <br />Reimbursement Obligation), but excluding in all cases (i) depreciation, replacement and obsolescence charges or <br />reserves therefor, (ii) amortization of intangibles or other bookkeeping entries of a similar nature, (iii) costs of <br />capital additions, replacements, betterments, extensions or improvements to the Water System which under <br />generally accepted accounting principles are chargeable to a capital account or to a reserve for depreciation, (iv) <br />charges for the payment of principal and interest on any general obligation bond heretofore or hereafter issued for <br />Water System purposes, and (v) charges for the payment of principal and interest on any debt service on account <br />of any obligation on a parity with or subordinate to the Installment Payments. Payments with respect to <br />Maintenance and Operation Obligations shall be considered Maintenance and Operation Costs if they are incurred <br />in connection with the Maintenance and Operation Costs described in the preceding paragraph. <br />"Maintenance and Operation Obligation" means any contract or lease for the purchase of any facilities, <br />properties, structures, or works, or any loan of credit to or guaranty of debts, claims or liabilities of any other <br />person for the purpose of obtaining any facilities, properties, structures or works, the final payments under which <br />are due more than five years following the effective date thereof; so long as in each case the payments thereunder <br />are to constitute Maintenance and Operation Costs. See "APPENDIX B — SUMMARY OF CERTAIN DEFINED <br />TERMS AND PRINCIPAL LEGAL DOCUMENTS." <br />Obligations of City Under Installment Purchase Agreement <br />Pursuant to the Installment Purchase Agreement, the City commits, absolutely and unconditionally, to <br />make Installment Payments to the Authority solely from Net System Revenues until such time as to the purchase <br />price for the Project has been paid in full (or provision for the payment thereof has been made pursuant to the <br />Indenture). The City will not discontinue or suspend any Installment Payments whether or not the Project or any <br />part thereof is operating or operable or has been completed, or its use is suspended, interfered with, reduced, <br />curtailed or terminated in whole or in part, and such Installment Payments shall not be subject to reduction whether <br />by offset or otherwise and shall not be conditional upon the performance or non-performance by any party of any <br />agreement for any cause whatsoever. <br />Rate Covenant <br />The City hereby covenants to fix, prescribe, revise and collect rates and charges for the services and <br />facilities furnished by the Water System during each Fiscal Year which (together with other funds accumulated <br />from System Revenues and which are lawfully available to the City for payment of any of the following amounts <br />during such Fiscal Year) are at least sufficient, after making allowances for contingencies and errors in estimates, <br />to pay the following amounts in the following order: <br />(i) all Maintenance and Operation Costs of the Water System estimated by the City to <br />become due and payable in such Fiscal Year; <br />(ii) all Debt Service coming due and payable in such Fiscal Year; and <br />(iii) all payments required to meet any other obligations of the City which are charges, liens <br />or encumbrances upon, or payable from, the Net System Revenues. <br />12 <br />