These include: 2 Development expenditures associated with the advancement of eligible opportunities until such time those opportunities meet Northland’s s Onshore Wind capitalization criteria; 3 Capital expenditures associated with the development and construction of a a eligible projects; 4 Capital expenditures to upgrade, enhance the perforormance of and/or extend the useful life of an asset; and Solar PV 5 RRefinancing corporate and/or project debt associated with existing eligible projects..