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DTV » Topics » Target Capital Account

This excerpt taken from the DTV 8-K filed Apr 28, 2005.
“Target Capital Account” — With respect to any Member for any Accounting Period in which an allocation of Net Income or Net Loss is to be made, an amount (which may be either a positive or a deficit balance) equal to the amount such Member would receive as a distribution if all assets of the LLC as of such date were sold for cash equal to the Gross Asset Value of such assets on the books of the LLC, all liabilities of the LLC were satisfied to the extent required by their terms, and the net proceeds were distributed pursuant to
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