Capital accounts. (a). Each partner shall have a capital account which shall be increased by: (i). the amount of his or her cash contributions to the capital of the partnership pursuant to this Section _________, (ii). the amount of net income from operations allocated to him or her pursuant to Section _________, (iii). the amount of net gains allocated to him or her pursuant to Sections _________, _________, and _________; and shall be decreased by (iv). the amount of net losses from operations allocated to him or her pursuant to Section _________, (v). the amount of depreciation (later defined) allocated to him or her pursuant to Section _________, (vi). all amounts paid or distributed to him or her pursuant to Section _________, and (vii). the amount of any net losses allocated to him or her pursuant to Sections _________, _________, and _________. Any item of expense which, pursuant to Section _________, is separately allocated among the partners shall decrease a partner's capital account only when that expense becomes deductible by the partner on his or her tax return in accordance with Section 189 of the Code. (b). Except as otherwise provided in this agreement, (i) whenever it is necessary to determine the capital account of any partner, the capital account of the partner shall be determined after giving effect to all allocations for transactions effected prior to the time as of which that determination is made, of net income, depreciation, net gains, net losses and to all distributions previously made for such year under Section _________; and (ii) whenever any amounts are distributed, any allocation pursuant to Section _________ or any distribution pursuant to Section _________ shall be deemed to be the first allocation or distribution made. Any partner, including any substitute partner, who acquires an interest in the partnership or whose interest in the partnership is increased by means of a transfer to him or her of all or part of the interest of another partner, shall have a capital account which reflects that transfer. (c). A partner shall not be entitled to withdraw any part of his or her capital account or to receive any distributions from the partnership, except as specifically provided in this agreement, and no partner shall be entitled to make any additional capital contributions to the partnership other than as provided here. (d). Loans by any partner to the partnership shall not be considered contributions to the capital of the partnership and shall not increase the capital account of the lending partner, and repayment of those loans shall not be deemed withdrawals from the capital of the partnership. (e). No interest shall be paid on any capital contributed to the partnership.