<SEC-DOCUMENT>0000950123-12-000847.txt : 20120117
<SEC-HEADER>0000950123-12-000847.hdr.sgml : 20120116
<ACCEPTANCE-DATETIME>20120117171923
ACCESSION NUMBER:		0000950123-12-000847
CONFORMED SUBMISSION TYPE:	10-K
PUBLIC DOCUMENT COUNT:		17
CONFORMED PERIOD OF REPORT:	20111031
FILED AS OF DATE:		20120117
DATE AS OF CHANGE:		20120117

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FUELCELL ENERGY INC
		CENTRAL INDEX KEY:			0000886128
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS ELECTRICAL MACHINERY, EQUIPMENT & SUPPLIES [3690]
		IRS NUMBER:				060853042
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		10-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-14204
		FILM NUMBER:		12530312

	BUSINESS ADDRESS:	
		STREET 1:		3 GREAT PASTURE RD
		CITY:			DANBURY
		STATE:			CT
		ZIP:			06813
		BUSINESS PHONE:		2038256000

	MAIL ADDRESS:	
		STREET 1:		3 GREAT PASTURE ROAD
		CITY:			DANBURY
		STATE:			CT
		ZIP:			06813

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ENERGY RESEARCH CORP /NY/
		DATE OF NAME CHANGE:	19930328
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-K
<SEQUENCE>1
<FILENAME>c25704e10vk.htm
<DESCRIPTION>FORM 10-K
<TEXT>
<HTML>
<HEAD>
<TITLE>Form 10-K</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always"><A HREF="#C25704tocpage">Table of Contents</A></H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">


<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 1pt solid black; font-size: 1pt">&nbsp;</DIV>




<DIV align="center" style="font-size: 14pt; margin-top: 10pt"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION</B>
</DIV>

<DIV align="center" style="font-size: 12pt"><B>WASHINGTON, D.C. 20549</B>
</DIV>

<DIV align="center" style="font-size: 18pt; margin-top: 10pt"><B>FORM 10-K</B>
</DIV>


<DIV align="center">
<TABLE cellspacing="0" border="0" cellpadding="0" width="100%" style="font-size: 12pt">
<TR style="font-size: 10pt">
    <TD width="7%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="88%">&nbsp;</TD>
</TR>
<TR valign="top">
    <TD align="center"><FONT style="font-family: Wingdings">&#254;</FONT> </TD>
    <TD>&nbsp;</TD>
    <TD><B>ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</B></TD>
</TR>
</TABLE>
</DIV>


<!-- xbrl,dc -->
<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>For the fiscal year ended October&nbsp;31, 2011</B></DIV>
<!-- /xbrl,dc -->

<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>OR</B></DIV>


<DIV align="center">
<TABLE cellspacing="0" border="0" cellpadding="0" width="100%" style="font-size: 12pt">
<TR style="font-size: 10pt">
    <TD width="7%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="88%">&nbsp;</TD>
</TR>
<TR valign="top">
    <TD align="center"><FONT style="font-family: Wingdings">&#111;</FONT> </TD>
    <TD>&nbsp;</TD>
    <TD><B>TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</B></TD>
</TR>
</TABLE>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>For the transition period from <U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U> to <U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></B></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>
Commission file number: 1-14204</B>
</DIV>

<DIV align="center" style="font-size: 24pt; margin-top: 10pt"><B>FUELCELL ENERGY, INC.</B>
</DIV>

<DIV align="center" style="font-size: 10pt">
(Exact name of registrant as specified in its charter)</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="47%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="47%">&nbsp;</TD>
</TR>
<TR></TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" valign="top"><B>Delaware</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>06-0853042</B></TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">(State or other jurisdiction of
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">(I.R.S. Employer</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">incorporation or organization)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Identification No.)</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><B>3 Great Pasture Road</B></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><B>Danbury, Connecticut</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>06813</B></TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">(Address of principal executive offices)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">(Zip Code)</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 10pt">Registrant&#146;s telephone number, including area code: <B>(203)&nbsp;825-6000</B></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 10pt">Securities registered pursuant to Section&nbsp;12(b) of the Act:</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="47%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="47%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">Title of each class</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">Name of each exchange on which registered</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" valign="top">Common Stock, $.0001 par value per share
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">The Nasdaq Stock Market LLC (Nasdaq Global Market)</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 10pt">Securities registered pursuant to Section 12(g) of the Act: None
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule
405 of the Securities Act. Yes <FONT style="font-family: Wingdings">&#111;</FONT> No <FONT style="font-family: Wingdings">&#254;</FONT>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">Indicate by check mark if the registrant is not required to file reports pursuant to Section
13 or Section 15(d) of the Exchange Act. Yes <FONT style="font-family: Wingdings">&#111;</FONT> No <FONT style="font-family: Wingdings">&#254;</FONT>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">Indicate by check mark whether the registrant (1)&nbsp;has filed all reports required to be filed
by Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12&nbsp;months (or
for such shorter period that the registrant was required to file such reports), and (2)&nbsp;has been
subject to such filing requirements for the past 90&nbsp;days.
Yes <FONT style="font-family: Wingdings">&#254;</FONT> No <FONT style="font-family: Wingdings">&#111;</FONT>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">Indicate by check mark whether the registrant has submitted electronically and posted on its
corporate Web site, if any, every Interactive Data File required to be submitted and posted
pursuant to Rule&nbsp;405 of Regulation&nbsp;S-T during the preceding 12&nbsp;months (or for such shorter period
that the registrant was required to submit and post such files).
Yes <FONT style="font-family: Wingdings">&#254;</FONT> No <FONT style="font-family: Wingdings">&#111;</FONT>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">Indicate by check mark if disclosure of delinquent filers pursuant to Item&nbsp;405 of Regulation
S-K is not contained herein, and will not be contained, to the best of registrant&#146;s knowledge, in
definitive proxy or information statements incorporated by reference in Part&nbsp;III of this Form 10-K
or any amendment to this Form 10-K. <FONT style="font-family: Wingdings">&#111;</FONT>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated
filer, a non-accelerated filer or a smaller reporting company. See the definitions of &#147;large
accelerated filer,&#148; &#147;accelerated filer&#148; and &#147;smaller reporting company&#148; in Rule&nbsp;12b-2 of the
Exchange Act.
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="22%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="22%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="22%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="22%">&nbsp;</TD>
</TR>
<TR></TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" valign="top">Large accelerated filer <FONT style="font-family: Wingdings">&#111;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Accelerated filer <FONT style="font-family: Wingdings">&#254;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Non-accelerated filer <FONT style="font-family: Wingdings">&#111;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><FONT style="white-space: nowrap">Smaller reporting company <FONT style="font-family: Wingdings">&#111;</FONT></FONT></TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><FONT style="white-space: nowrap">(Do not check if a smaller reporting company)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">Indicate by check mark whether the registrant is a shell company (as defined in Rule&nbsp;12b-2 of
the Exchange Act). Yes <FONT style="font-family: Wingdings">&#111;</FONT> No <FONT style="font-family: Wingdings">&#254;</FONT>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">As of April&nbsp;29, 2011, the aggregate market value of the registrant&#146;s common stock held by
non-affiliates of the registrant was $195,848,810 based on the closing sale price of $1.71 as
reported on the NASDAQ Global Market.
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">Indicate the number of shares outstanding of each of the registrant&#146;s classes of common stock,
as of the latest practicable date.
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="47%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="47%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">Class</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">Outstanding at January 6, 2012</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" valign="top">Common Stock, $.0001 par value per share
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">139,494,023 shares</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>DOCUMENTS INCORPORATED BY REFERENCE</B>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="50%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="45%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000">Document</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">Parts Into Which Incorporated</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Annual Report to Shareholders for the Fiscal
Year Ended October&nbsp;31, 2011 (Annual Report)
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Parts I, II, and IV</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Proxy Statement for the Annual Meeting of
Shareholders to be held April&nbsp;5, 2012 (Proxy
Statement)
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Part III</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV style="width: 100%; border-bottom: 1pt solid black; margin-top: 10pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>





<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>


<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">



<DIV align="left">
<!-- TOC -->
</DIV>
<DIV align="left">
<A name="C25704tocpage"></A>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>FUELCELL ENERGY, INC.</B>
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 10pt"><U><B>INDEX</B></U>
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="86%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Page</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Description</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>Number</B></TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><A href="#C25704101"><B>Part I</B></A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#C25704101">Item&nbsp;1 Business</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">6</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#C25704102">Item&nbsp;1A Risk Factors</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">23</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#C25704103">Item&nbsp;1B Unresolved Staff Comments</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">35</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#C25704104">Item&nbsp;2 Properties</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">35</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#C25704105">Item&nbsp;3 Legal Proceedings</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">35</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><A href="#C25704106"><B>Part II</B></A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#C25704107">Item&nbsp;5 Market for the Registrant&#146;s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">36</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#C25704108">Item&nbsp;6 Selected Financial Data</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">41</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#C25704109">Item&nbsp;7 Management&#146;s Discussion and Analysis of Financial Condition and Results of Operations</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">43</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#C25704110">Item&nbsp;7A Quantitative and Qualitative Disclosures About Market Risk</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">64</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#C25704111">Item&nbsp;8 Consolidated Financial Statements and Supplementary Data</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">65</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#C25704112">Item&nbsp;9 Changes in and Disagreements with Accountants on Accounting and Financial Disclosure</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">100</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#C25704113">Item&nbsp;9A Controls and Procedures</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">100</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#C25704114">Item&nbsp;9B Other Information</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">101</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><A href="#C25704115"><B>Part III</B></A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#C25704116">Item&nbsp;10 Directors, Executive Officers and Corporate Governance</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">101</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#C25704117">Item&nbsp;11 Executive Compensation </A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">101</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">

<TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#C25704118">Item&nbsp;12 Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">101</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#C25704119">Item&nbsp;13 Certain Relationships and Related Transactions, and Director Independence</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">101</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#C25704120">Item&nbsp;14 Principal Accountant Fees and Services</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">101</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><A href="#C25704121"><B>Part IV</B></A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#C25704122">Item&nbsp;15 Exhibits and Financial Statement Schedules</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">102</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><A href="#C25704123"><B>Signatures</B></A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">105</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
<TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="c25704exv3w1w2.htm">Exhibit 3.1.2</A></FONT></TD></TR>
<TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="c25704exv10w70.htm">Exhibit 10.70</A></FONT></TD></TR>
<TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="c25704exv21.htm">Exhibit 21</A></FONT></TD></TR>
<TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="c25704exv23w1.htm">Exhibit 23.1</A></FONT></TD></TR>
<TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="c25704exv31w1.htm">Exhibit 31.1</A></FONT></TD></TR>
<TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="c25704exv31w2.htm">Exhibit 31.2</A></FONT></TD></TR>
<TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="c25704exv32w1.htm">Exhibit 32.1</A></FONT></TD></TR>
<TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="c25704exv32w2.htm">Exhibit 32.2</A></FONT></TD></TR>
<TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="fcel-20111031.xml">EX-101 INSTANCE DOCUMENT</A></FONT></TD></TR>
<TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="fcel-20111031.xsd">EX-101 SCHEMA DOCUMENT</A></FONT></TD></TR>
<TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="fcel-20111031_cal.xml">EX-101 CALCULATION LINKBASE DOCUMENT</A></FONT></TD></TR>
<TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="fcel-20111031_lab.xml">EX-101 LABELS LINKBASE DOCUMENT</A></FONT></TD></TR>
<TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="fcel-20111031_pre.xml">EX-101 PRESENTATION LINKBASE DOCUMENT</A></FONT></TD></TR>
<TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="fcel-20111031_def.xml">EX-101 DEFINITION LINKBASE DOCUMENT</A></FONT></TD></TR>
</TABLE>
</DIV>

<DIV align="left">
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</DIV>
<P align="center" style="font-size: 10pt">&nbsp;

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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Forward-Looking Statement Disclaimer</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">When used in this report, the words &#147;expects&#148;, &#147;anticipates&#148;, &#147;estimates&#148;, &#147;should&#148;, &#147;will&#148;,
&#147;could&#148;, &#147;would&#148;, &#147;may&#148;, and similar expressions are intended to identify forward-looking
statements. Such statements relate to the development and commercialization of FuelCell Energy,
Inc&#146;s. and its subsidiaries (&#147;FuelCell Energy&#148;, &#147;Company&#148;, &#147;we&#148;, &#147;us&#148; and &#147;our&#148;) fuel cell
technology and products, future funding under government research and development contracts, future
financing for projects including publicly issued bonds, equity and debt investments by investors
and commercial bank financing, the expected cost competitiveness of our technology, and our ability
to achieve our sales plans and cost reduction targets. These and other forward-looking statements
contained in this report are subject to risks and uncertainties, known and unknown, that could
cause actual results to differ materially from those forward-looking statements, including, without
limitation, general risks associated with product development and manufacturing, changes in the
utility regulatory environment, potential volatility of energy prices, government appropriations,
the ability of the government to terminate its development contracts at any time, rapid
technological change, competition and changes in accounting policies or practices adopted
voluntarily or as required by accounting principles generally accepted in the United States, as
well as other risks contained under Item&nbsp;1A &#151; Risk Factors of this report. We cannot assure you
that we will be able to meet any of our development or commercialization schedules, that the
government will appropriate the funds anticipated by us under our government contracts, that the
government will not exercise its right to terminate any or all of our government contracts, that
any of our new products or technology, once developed, will be commercially successful, that our
existing DFC power plants will remain commercially successful, or that we will be able to achieve
any other result anticipated in any other forward-looking statement contained herein. The
forward-looking statements contained herein speak only as of the date of this report. Except for
ongoing obligations to disclose material information under the federal securities laws, we
expressly disclaim any obligation or undertaking to release publicly any updates or revisions to
any such statement to reflect any change in our expectations or any change in events, conditions or
circumstances on which any such statement is based.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Background</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Information contained in this report concerning the electric power supply industry and the
distributed generation market, our general expectations concerning this industry and this market,
and our position within this industry are based on market research, industry publications, other
publicly available information and on assumptions made by us based on this information and our
knowledge of this industry and this market, which we believe to be reasonable. Although we believe
that the market research, industry publications and other publicly available information are
reliable, including the sources that we cite in this report, they have not been independently
verified by us and, accordingly, we cannot assure you that such information is accurate in all
material respects. Our estimates, particularly as they relate to our general expectations
concerning the electric power supply industry and the distributed generation market, involve risks
and uncertainties and are subject to change based on various factors, including those discussed
under Item&nbsp;1A &#151; Risk Factors of this report.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We define distributed generation as small (typically 75 megawatts or less) electric generation
power plants located at or near the end user. This is contrasted with central generation that we
define as large power plants (typically hundreds of megawatts to 1,000 megawatts or larger) that
deliver electricity to end users through a comprehensive transmission and distribution system.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">As used in this report, all degrees refer to Fahrenheit (&#147;F&#148;); kilowatt (&#147;kW&#148;) and megawatt (&#147;MW&#148;)
numbers designate nominal or rated capacity of the referenced power plant; &#147;efficiency&#148; or
&#147;electrical efficiency&#148; means the ratio of the electrical energy generated in the conversion of a
fuel to the total energy contained in the fuel (lower heating value, the standard for power plant
generation, assumes the
water in the product is in vapor form; as opposed to higher heating value, which assumes the water
in the product is in liquid form, net of parasitic load); &#147;overall energy efficiency&#148; refers to
efficiency based on the electrical output plus useful heat output of the power plant; kW means
1,000 watts; MW means 1,000,000 watts; &#147;kilowatt hour&#148; (&#147;kWh&#148;) is equal to 1kW of power supplied to
or taken from an electric circuit steadily for one hour; and one British Thermal Unit (&#147;Btu&#148;) is
equal to the amount of heat necessary to raise one pound of pure water from 59<SUP style="FONT-size: 85%; vertical-align: text-top">o</SUP>F to
60<SUP style="FONT-size: 85%; vertical-align: text-top">o</SUP>F at a specified constant pressure.
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">




<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">All dollar amounts are in U.S. dollars unless otherwise noted.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Additional Technical Terms and Definitions</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Availability </I></B><I>&#151; </I>A measure of the amount of time a system is available to operate, as a
fraction of total calendar time. For power generation equipment, an industry standard (IEEE (The
Institute of Electrical and Electronics Engineers) 762, &#147;Definitions for Use in Reporting Electric
Generating Unit Reliability, Availability and Productivity&#148;) is used to compute availability.
<I>&#147;Availability percentage&#148; </I>is calculated as total period hours since commercial acceptance date
(mutually agreed upon time period when our Direct FuelCell (DFC)&nbsp;power plants have operated at a
specific output level for a specified period of time) less hours not producing electricity due to
planned and unplanned maintenance divided by total period hours. Grid disturbances, force majeure
events and site specific issues such as a lack of available fuel supply or customer infrastructure
repair do not penalize the calculation of availability according to this standard.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Baseload </I></B><I>&#151; </I>Consistent power generation that is available to meet electricity demands
around-the-clock. This differs from peak or peaking power generation that is designed to be turned
on or off quickly to meet sudden changes in electricity demand, or intermittent power generation
such as solar or wind.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Combined Heat &#038; Power (CHP) </I></B><I>&#151; </I>A power plant configuration or mode of operation featuring
simultaneous on-site generation from the same unit of fuel of both electricity and heat with the
byproduct heat used to produce steam, hot water or heated air for both heating and cooling
applications.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Distributed Generation (DG) </I></B>&#151; Electric power that is generated where it is needed (distributed
throughout the power grid) rather than from a central location. Centrally generated power requires
extensive transmission networks that require maintenance and experience efficiency losses during
transmission while distributed generation does not.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Nitrogen Oxides (NOx) </I></B><I>&#151; </I>Generic term for a group of highly reactive gases, all of which contain
nitrogen and oxygen in varying amounts. Many of the NOx are colorless and odorless, however they
are a major precursor to smog production and acid rain. However, one common pollutant, <B><I>Nitrogen
Dioxide (NO2), </I></B>along with particles in the air, can often be seen as a reddish-brown layer over
many urban areas. NOx form when fuel is burned at high temperatures, as in a combustion process.
The primary manmade sources of NOx are motor vehicles, electric utilities, and other industrial,
commercial and residential sources that burn fuels.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Particulate Matter </I></B>&#151; Solid or liquid particles emitted into the air that is generally caused by
the combustion of materials or dust generating activities. Particulate matter caused by combustion
can be harmful to humans as the fine particles of chemicals, acids and metals may get lodged in
lung tissue.
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

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<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Reforming </I></B><I>&#151; </I>Catalytic conversion of hydrocarbon fuel (such as pipeline natural gas or digester
gas) to hydrogen-rich gas. The hydrogen-rich gas serves as a fuel for the electrochemical reaction.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Renewable Biogas </I></B><I>&#151; </I>Biogas produced in biomass digesters employing bacteria in a heated and
controlled oxygen environment. The biogas can be used as a renewable fuel source for Direct
FuelCells. Biomass may be generated from municipal wastewater treatment facilities, food or
beverage processing, landfills or agricultural waste.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Sulfur Oxide (SOx) </I></B><I>&#151; </I>Sulfur oxide refers to any one of the following: sulfur monoxide, sulfur
dioxide (SO2) and sulfur trioxide. SO2 is a byproduct of various industrial processes. Coal and
petroleum contain sulfur compounds, and generate SO2 when burned. Sox compounds are particulate
and acid rain precursors.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Synthesis Gas </I></B><I>&#151; </I>A gas mixture of hydrogen and carbon monoxide generally derived from gasification
of coal or other biomass. It can serve as a fuel for the fuel cell after any required fuel clean
up.
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">



<DIV align="left">
<A name="C25704101"></A>
</DIV>

<DIV align="left" style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="7%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left"><B>Item&nbsp;1.</B></TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify"><B>BUSINESS</B></DIV></TD>
</TR>
</TABLE>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Overview</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We are a leading integrated fuel cell company with a growing global presence. We design,
manufacture, sell, install and service ultra-clean, highly efficient stationary fuel cell power
plants for distributed baseload power generation. Our power plants offer scalable on-site power and
utility grid support, helping customers solve their energy, environmental and business challenges.
Initially a research company, FuelCell Energy was founded in Connecticut in 1969 and became a
publicly traded company in 1992. We reincorporated in Delaware in 1999 and began selling
commercialized fuel cell power plants in 2003.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Our Company vision is to provide ultra-clean, highly efficient, reliable distributed generation
baseload power at a cost per kilowatt hour that is less than the cost of grid-delivered
electricity. Our power plants provide electricity that is priced competitively to grid-delivered
electricity in certain high cost regions and our strategy is to continue to reduce costs, which is
expected to lead to wider adoption of our power plants.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">With fully commercialized ultra-clean fuel cell power plants and decades of experience in the
industry, we are well positioned to grow our installed base of power plants. Our plants are
operating in more than 50 locations worldwide and have generated more than one billion kilowatt
hours (kWh) of electricity, which is equivalent to powering more than 90,000 average size U.S.
homes for one year. Our installed base and steadily growing backlog exceeds 180 megawatts (MW).
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Our customer base includes electric utility companies, municipalities, universities, government
entities and businesses in a variety of commercial and industrial enterprises. Our leading
geographic markets are South Korea and the United States and we are pursuing expanding
opportunities in Asia, Europe, and Canada.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Our Direct FuelCell<SUP style="FONT-size: 85%; vertical-align: text-top">&#174;</SUP> (DFC<SUP style="FONT-size: 85%; vertical-align: text-top">&#174;</SUP>) power plants use a variety of available fuels to
produce electricity electrochemically &#151; without combustion &#151; in a process that is highly
efficient, quiet and produces virtually no pollutants. DFC power plants generate more power and
fewer emissions for a given unit of fuel than combustion-based power generation of a similar size,
making them economical and environmentally responsible power generation solutions. In addition to
electricity, our DFC power plants produce high quality heat that can be used for heating, cooling
and other purposes; when used in Combined Heat and Power (CHP)&nbsp;configurations, system efficiencies
can reach 90&nbsp;percent. Unlike solar and wind power, our DFC power plants operate continuously
regardless of geography, weather or time of day.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We service two primary markets: ultra-clean power (fuel cells operating on clean natural gas) and
renewable power (fuel cells operating on renewable biogas). Our strategy is to expand in the 11
distinct vertical submarkets we have identified and further penetrate our key geographic markets
while continuing to reduce product costs and expand our services business created by our increasing
installed base of customers. The sale of higher volumes of our products will further reduce costs
and increase margins.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">
In fiscal 2011, the Company made significant progress in growing the business by increasing the
production rate, revenues and backlog. Our current annual production rate is
56 MW&#146;s. We
forecast company profitability at an annual sales volume in the range of 80 to 90 megawatts. This
forecast is based on the expected sales mix between complete power plants and fuel cell kits. The
annual production capacity of our manufacturing facility is up to 90 megawatts with full
utilization under its current configuration. To achieve profitability, demand for our products
needs to continue to increase, our installed fleet needs to operate reliably and product costs need
to decline.
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">




<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Products</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Overview</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Our core fuel cell products (Direct FuelCell<SUP style="FONT-size: 85%; vertical-align: text-top">&#174;</SUP> or DFC<SUP style="FONT-size: 85%; vertical-align: text-top">&#174;</SUP> power plants) offer
ultra-clean, highly efficient stationary power generation for customers. Our DFC product line
includes the 2.8 MW DFC3000<SUP style="FONT-size: 85%; vertical-align: text-top">&#174;</SUP>, the 1.4 MW DFC1500<SUP style="FONT-size: 85%; vertical-align: text-top">&#174;</SUP> and the 300 kW DFC300<SUP style="FONT-size: 85%; vertical-align: text-top">&#174;</SUP>. Our power plants are
scalable for multi-megawatt utility scale applications. We also market multi-megawatt DFC-ERG<SUP style="FONT-size: 85%; vertical-align: text-top">&#174;</SUP>
power plants for use in natural gas pipeline applications and DFC/Turbine<SUP style="FONT-size: 85%; vertical-align: text-top">TM</SUP> power plants
for large-load users. The DFC-ERG and DFC/Turbine power plants are our highest-efficiency products
and are nearly twice as efficient as the average U.S. central generation fossil fuel power plant.
Our entire product line is based on one core carbonate fuel cell technology enabling volume based
cost reduction and optimal resource utilization.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Our DFC power plants operate 24 hours per day, seven days per week providing continuous power to
both on-site customers and grid-support applications. Our DFC power plants can be part of a total
on-site power generation solution with our high efficiency products providing continuous baseload
power. Our power plants also complement intermittent power generation, such as solar or wind, or
less efficient combustion-based equipment that provides peaking or load following power.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">For power plants operating on natural gas, higher fuel efficiency results in lower emissions of
carbon dioxide (CO2), a greenhouse gas, and also results in less fuel needed per kWh of electricity
generated and Btu of heat produced. The high efficiency of the DFC power plant results in
significantly less CO2 per unit of power production compared to the average U.S. fossil fuel power
plant. Many government agencies and regulatory bodies classify DFC power plants operating on biogas
as carbon neutral due to the renewable nature of the fuel source. Greater efficiency reduces
customers&#146; exposure to volatile fuel costs, minimizes operating costs, and provides maximum
electrical output from a finite fuel source. DFC power plants achieve electrical efficiencies of 47
percent to 60&nbsp;percent or higher depending on configuration, location, and application, and up to 90
percent total efficiency in CHP applications.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">
A DFC power plant includes the fuel cell stack module that produces the electricity and the
balance-of-plant (BOP). The mechanical balance-of-plant processes the
incoming fuel such as clean natural
gas or renewable biogas and includes various fuel handling and processing equipment such as pipes
and blowers. The electrical balance-of-plant processes the power generated for use by the customer
and includes electrical interface equipment such as inverters.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Our power plants offer many advantages:
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Distributed generation: </I></B>The unique characteristics of our DFC power plants combine to make them an
ideal form of distributed generation. Generating power near the point of use lessens the need for
costly and difficult-to-site generation, transmission and distribution infrastructure.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">
<B><I>Ultra-clean: </I></B>Our DFC power plants produce electricity electrochemically &#151; without combustion &#151;
directly from readily available fuels such as clean natural gas and renewable biogas in a highly
efficient process. This process also produces high quality useful heat and water. Due to the
absence of combustion, our power plants emit virtually no pollutants
such as nitrogen oxide (NOx),
sulfur oxide (SOx) or particulate matter (i.e. PM-10), an important public health benefit.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>High efficiency: </I></B>Fuel cells are the most efficient baseload power generation option in their size
class, providing the most power from a given unit of fuel. Their high efficiency also reduces
carbon emissions compared to less efficient combustion-based power generation.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Combined heat and power: </I></B>Our power plants provide both electricity and usable high quality
heat/steam from the same unit of fuel. The heat can be used for facility heating and cooling or
further enhancing the electrical efficiency of the power plant in a combined cycle configuration.
When used in Combined Heat and Power (CHP)&nbsp;configurations, system efficiencies can reach 90
percent.
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->7<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">




<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Reliability / continuous operation: </I></B>Our DFC power plants improve power reliability and energy
security by lessening reliance on transmission and distribution infrastructure of the electric
grid. Unlike solar and wind power, fuel cells operate continuously regardless of geography or
weather.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Fuel flexibility: </I></B>Our DFC power plants operate on a variety of existing and readily available fuels
including clean natural gas and renewable biogas.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Scalability: </I></B>Our DFC power plants are scalable, providing a cost-effective approach to adding power
incrementally as demand grows.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Quiet operation: </I></B>Because they produce power without combustion and contain very few moving parts,
our DFC power plants operate quietly.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Easy to site: </I></B>Our DFC power plants are relatively easy to site by virtue of their ultra-clean
emissions profile, modest space requirements and quiet operation. These characteristics allow
multi-megawatt fuel cell parks to be sited in urban locations.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Fuel cell Overview &#038; Emissions Profile</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Fuel cells are devices that directly convert chemical energy (fuel)&nbsp;into electricity, heat and
water. Because fuel cells generate power electrochemically, rather than by combusting (burning)
fuels, they are more efficient in extracting energy from fuels and produce far fewer emissions and
pollutants than combustion-type power generation. The following table illustrates the favorable
emissions profile of our DFC power plants compared to combustion-based power generation.
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="30%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="11%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="17" style="border-bottom: 1px solid #000000"><B>Emissions (Lbs. Per MWh)</B></TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>NOX</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>SO</B><SUB style="FONT-size: 85%; vertical-align: text-bottom"><B>2</B></SUB></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>PM</B><SUB style="FONT-size: 85%; vertical-align: text-bottom"><B>10</B></SUB></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>CO</B><SUB style="FONT-size: 85%; vertical-align: text-bottom"><B>2</B></SUB></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>

<TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>CO</B><SUB style="FONT-size: 85%; vertical-align: text-bottom"><B>2</B></SUB> <B>with</B><SUB style="FONT-size: 85%; vertical-align: text-bottom"> </SUB><B>CHP</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Average U.S. Fossil
Fuel Plant</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">5.06</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">11.6</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">0.27</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">2,031</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="bottom">NA</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Microturbine (60 kW)</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">0.44</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">.008</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">0.09</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1,596</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="bottom">520 &#150; 680</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Small Gas Turbine</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1.15</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">.008</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">0.08</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1,494</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="bottom">520 &#150; 680</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">DFC Power Plant</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">0.01</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">0.0001</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">0.00002</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">940</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="bottom">520 &#150; 680</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Direct FuelCell Technology</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">
Our Direct FuelCell is so named because of its ability to generate electricity directly from a
fuel, such as clean natural gas or renewable biogas, by reforming the fuel inside the fuel cell
to produce hydrogen. This &#147;one-step&#148; reforming process results in a simpler, more efficient, and
cost-effective energy conversion system compared with external reforming fuel cells. Additionally,
clean natural gas and renewable biogas have established infrastructures so our products are not
dependent on the development of a hydrogen delivery infrastructure.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Our Direct FuelCell operates at approximately 1,200&#176; Fahrenheit. This temperature avoids the use of
precious metal electrodes required by lower temperature fuel cells, such as proton exchange
membrane (PEM)&nbsp;and phosphoric acid, and the more expensive metals and ceramic materials required by
higher temperature fuel cells. As a result, we are able to use less expensive catalysts and readily
available metals
in our designs. In addition, our fuel cell produces high quality byproduct heat energy (700&#176;F)
that can be harnessed for CHP applications using hot water, steam or chiller water to heat or cool
buildings.
</DIV>


<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->8<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">




<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Fuel cell technologies are classified according to the electrolyte used by each fuel cell type. Our
DFC technology utilizes a carbonate electrolyte. Carbonate-based fuel cells offer a number of
advantages over other types of fuel cells designed for megawatt-class commercial applications.
These advantages include carbonate fuel cells&#146; ability to generate electricity directly from
readily available fuels such as clean natural gas or renewable biogas, lower raw material costs as the
high temperature of the fuel cell allows for the use of commodity metals rather than precious
metals, and high-quality heat suitable for CHP applications. Other fuel cell types that may be used
for commercial applications include: 1) phosphoric acid, 2) proton exchange membrane (PEM), and 3)
solid oxide. The following table shows industry estimates of the electrical efficiency, operating
temperature, expected capacity range and byproduct heat use of the four principal types of fuel
cells:
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><IMG src="c25704c2570402.gif" alt="(IMAGE)">
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Markets</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Global power demand is increasing in response to growing populations, greater urban density, and
lifestyles that increasingly revolve around power consuming devices. Central generation and its
associated transmission and distribution grid is difficult to site and costly. Some types of power
generation that were widely adopted in the past such as nuclear power or coal-fired power plants
are no longer welcome in certain regions of the world. The cost and impact to public health and
the environment of pollutants and greenhouse gas emissions impacts the siting of new power
generation. The attributes of DFC power plants address these challenges by providing virtually
emission-free power and heat at the point of use in a highly efficient process.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Primary Markets</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We have two primary markets for our products. The first is Ultra-Clean Power. This market consists
of our DFC power plants operating on clean natural gas across seven distinct and diversified
vertical markets. The second primary market is Renewable Power. This market is comprised of our
DFC power plants operating on renewable biogas across four distinct and diversified vertical
markets.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Ultra-Clean Power: </I></B>Seven distinct and diversified vertical markets which we define as:
</DIV>


<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">Electric Utilities and IPPs (Independent Power Producers)</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">Education and Healthcare</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">3)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">Gas Transmission</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">4)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">Industrial</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">5)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">Commercial and Hospitality</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">6)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">Oil Production and Refining</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">7)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">Government</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The electric utilities and IPPs are currently our largest vertical market. The majority of our
installed base is in South Korea where our DFC power plants are generating ultra-clean power
primarily for the nation&#146;s electric grid, with the fuel cells&#146; heat typically being used to heat
and cool nearby buildings. Our partner in South Korea is POSCO Power (POSCO), a subsidiary of South
Korean-based POSCO, one of the world&#146;s largest steel manufacturers. To date, POSCO has ordered more
than 140 megawatts of DFC power plants, modules and components.
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->9<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">




<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Within the Education and Healthcare vertical market, universities are an especially strong market
for our DFC power plants. These institutions desire efficient, ultra-clean baseload power to reduce
operating
expenses, reduce greenhouse gas emissions, and meet their sustainability goals and desire for
secure and reliable on-site power.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">In other Ultra-Clean Power vertical markets, our DFC power plants are producing power for a variety
of commercial, industrial, municipal and government customers including food processing plants,
government buildings, hotels and military installations.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Renewable Power: </I></B>Four distinct and diversified vertical markets which we define as:
</DIV>


<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">Wastewater</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">Food and Beverage</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">3)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">Agriculture</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">4)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">Landfill Gas</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Wastewater treatment facilities, food and beverage processors and some agricultural operations
produce large quantities of harmful biogas as a byproduct of their operations. Disposing of this
greenhouse gas can be harmful to the environment if released into the atmosphere or flared. Our DFC
power plants excel at converting this biogas into electricity and heat efficiently and
economically. By doing so, they transform waste disposal problems into clean energy solutions for
customers in these markets.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The Wastewater vertical market continues to be an attractive segment for our DFC power plants as a
result of a strong value proposition. Since our fuel cells operate on the renewable biogas produced
by the wastewater treatment process and their heat is used in the wastewater treatment process, the
overall thermal efficiency of these installations can be as high as 90&nbsp;percent.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">In other Renewable Power vertical markets, our DFC power plants are using renewable biogas to
produce ultra-clean power for food and beverage processing plants while agriculture and landfill
gas represent potential markets for our power generation solutions.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Ownership models</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">There are three different ownership models utilized by our customer base. The end-user of the
power may purchase the power plant directly, such as industrial companies. The second alternative
is for an intermediary to own the plant and sell the power and heat to the end user under a long
term power purchase agreement (PPA). We have sold a number of power plants to intermediaries that
own the plants and sell the power under PPA&#146;s to the end user with end users including municipal
water treatment facilities and universities. These intermediaries are financial investors
interested in attractive long term project finance returns or project developers that raise capital
to fund the purchase of the power plants. The third ownership model is the rate-based model with
electric utilities owning the power plants and including the plants in their rate base. We have
sold power plants to two different electric utilities in California who have sited the plants on
university campuses. The utility sells the power to the university while providing the heat for
free as an incentive for locating the utility-owned plant on university property. Typical
customers in South Korea are independent power producers who sell power into the grid electricity
markets at prices determined by the renewable portfolio standard (RPS)&nbsp;pricing mechanisms. These
customers often produce heat for sale to local heat users in addition to the power supplied to the
grid.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Distributed Generation</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We compete in the growing marketplace for distributed generation. Our DFC power plants are ideal
distributed generation solutions that are equally well suited to generating power 1) &#147;on-site&#148; for
a variety of customers including commercial and industrial enterprises, municipalities and
government entities, where the power plant is installed and the
electricity and heat used at the customer&#146;s own facilities, and 2)
for utility companies in a grid-support role, where the power plant is installed in any suitable
location from which it can supply power to the utility&#146;s power grid.
</DIV>

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<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>On-Site Power: </I></B>Our DFC power plants can generate power efficiently, cleanly and reliably in on-site
applications using either clean natural gas or renewable biogas. Customers benefit from improved
power reliability and energy security as installing DFC plants reduces reliance on the electric
grid. Use of our products can further help customers reduce their operating costs and carbon
footprint because our DFC power plants can be up to 90&nbsp;percent efficient when operated in Combined
Heat and Power (CHP)&nbsp;configurations. Wastewater treatment facilities, food and beverage processors
and some agricultural operations can use methane, a renewable byproduct of their own processes, to
operate fuel cell power plants. This allows them to avoid the release of this greenhouse gas into
the atmosphere or to eliminate gas flaring and the use of conventional combustion-based power
generation equipment, both of which emit pollutants and particulate matter.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Utility Grid Support: </I></B>Our DFC power plants are well suited for utility grid-support applications
due to their high efficiency, reliability and distributed generation attributes. Our plants are
scalable making fuel cell parks practical and economical, such as an 11.2 MW fuel cell park that is
providing power to the electric grid in Daegu City, South Korea. Fuel cell parks enable electric
utilities to add power generation when and where it is needed in cost effective increments. Our
products are generating power for electric utilities in South Korea and the United States.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Utilities can site our DFC power plants near where power is needed, connecting to the existing
distribution network. By producing power near where the power is used, our fuel cells help to ease
congestion of the electric grid and can also enable the smart grid via distributed generation
combined with the continuous monitoring and operation by our service team. Our DFC power plants can help
utilities generate clean energy efficiently and reduce investment in central generation,
transmission and distribution infrastructure that is costly, difficult to site and expensive to
maintain. Deploying our DFC power plants throughout a service territory can help utility companies
comply with government-mandated clean energy regulations and meet air quality standards.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">As renewable technologies like wind and solar power are deployed more widely, the need for a clean
baseload technology that complements these intermittent sources becomes greater. Our installed base includes a number of locations
where our customers use DFC plants for meeting baseload power needs that complements their wind
and/or solar power generation.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Renewable Portfolio Standards (RPSs)</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Renewable Portfolio Standards (RPSs) are one market driver for our DFC power plants, such as the
RPS in South Korea.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">An RPS is a mechanism designed to promote the adoption of renewable power generation. The RPS may
be voluntary or mandated through legislation and generally places the obligation on the suppliers
of electricity to generate a specified percentage of their electricity from renewable power
sources. The purpose of an RPS is to provide a program which provides a competitive marketplace for
providing renewable energy at the lowest possible cost while allowing clean renewable power to
compete with cheaper fossil fuels. An RPS may even be structured to promote economic growth through
adoption of renewable power generation.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Fuel cells can play a role in meeting RPS clean power mandates by generating highly efficient,
clean electricity continuously. Fuel cells operating on renewable biogas meet the requirements of
typical RPS programs and many RPS programs include fuel cells operating on natural gas due to the
near zero emissions and highly efficient power generation process of fuel cells.
</DIV>


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<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Geographic Markets</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>South Korea: </I></B>The South Korean Government passed an RPS in March&nbsp;2010 that requires four percent
clean energy generation by 2015 and 10&nbsp;percent by 2022. Effective in 2012, the program mandates 350
megawatts of additional renewable energy per year through 2016, and 700 megawatts per year through
2022. At present, only about one percent of South Korea&#146;s electricity comes from renewable
resources. Fuel cells operating on natural gas and biogas qualify under the mandates of the
program.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">High efficiency fuel cells are an excellent green energy solution for South Korea due to the need
to import fuels, ease of siting in populated areas, and the poor wind and solar profiles of the
Korean Peninsula. The South Korean government desires clean distributed generation power sources to
support their growing power needs while minimizing additional investment and congestion of the
transmission grid. Fuel cells address these needs and have been designated cells a key
economic driver for the country due to their ultra-clean emissions, high efficiency and
reliable distributed generation capabilities which will help South Korea achieve its RPS and
electricity generation goals.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>United States: </I></B>Individual states in the U.S. seeking to secure cleaner energy sources, higher
efficiency and greater energy independence are establishing RPSs that require utilities to provide
a certain amount of their electricity from renewable sources such as solar, wind, biomass-fueled
technologies and fuel cells. RPS requirements or goals have been established in 33 states plus the
District of Columbia.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">These markets represent a potential for an estimated 76,750 megawatts of renewable power by 2025,
according to the Union of Concerned Scientists. Fuel cells using biogas qualify as renewable power
generation technology in all of the RPS states in the U.S., and nine states specify that fuel cells
operating on natural gas are also eligible for these initiatives.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Most of our installed base in the U.S. is located in California and Connecticut, both of which have
enacted RPS programs. California enacted legislation in 2010 that increases the clean energy
requirement of its state RPS from 20&nbsp;percent to 33&nbsp;percent and is developing plans to deploy 12,000
megawatts of distributed generation by 2020. Connecticut&#146;s RPS requires utilities to purchase 20
percent of their peak electricity needs, or about 1,000 megawatts, from clean power sources by
2020.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>California: </I></B>In some regions in California, clean air permitting is a significant hurdle to the
installation of combustion-based power generation. The low emissions and near-zero pollutant
profile of our products enables the clean air permitting process. Three of our DFC power plants
(the 2.8 MW DFC3000, the 1.4 MW DFC1500 and 300 kW DFC300) have received certification under the
California Air Resources Board&#146;s distributed generation standards when operating on natural gas.
The DFC3000 and DFC1500 are the only megawatt and  multi-megawatt fuel cells to achieve this certification.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Programs which benefit fuel cells in California are the Self-Generation Incentive Program
(SGIP)
and a CHP feed-in tariff (CHP FiT) program which were enacted to reduce greenhouse gases and encourage
clean distributed generation. Under the SGIP program, qualifying fuel cell projects of up to three
megawatts are eligible for incentives of up to $4,250 per kilowatt when operating on renewable
biogas and up to $2,250 per kilowatt when operating on clean natural gas. The SGIP program is funded
through 2014. Under the CHP FiT, excess electricity not used on-site can be sold to the grid at a price
set by the CPUC called the Market Price Referent &#151; or MPR &#151; as long as the heat is used on-site.
This feed-in tariff will improve the economics of some fuel cell projects.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We are benefiting from a trend towards megawatt scale DFC power plants. We are also witnessing
larger entities purchasing DFC power plants such as electric utilities and some of the largest
municipal water treatment facilities. Our initial sales were sub-megawatt power plants to
smaller-size municipal water treatment facilities. We are now selling and installing megawatt
class plants to some of the largest water treatment facilities in the state.
</DIV>

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<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Connecticut: </I></B>Connecticut has adopted a comprehensive clean energy policy, including a state RPS,
designed to increase energy efficiency and expand renewable power. Recently, the state created a
long-term renewable energy credit program funded with $300&nbsp;million over 20&nbsp;years. This program is
expected to be more effective in fostering the near-term adoption of clean distributed generation
than prior legislation. Our DFC power plants are providing power for food processors, a university
and government facilities in the state. As we grow, our company is contributing to the state
economy, creating good paying jobs in the manufacturing sector as well as research, engineering and
administrative jobs.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Canada: </I></B>Our DFC-ERG system, deployed with our partner Enbridge, Inc., is specifically designed for
natural gas pressure letdown stations. Natural gas is piped under high pressure over long distances
and the pressure must be reduced at letdown stations before it can be distributed locally. Our fuel
cell power plant is coupled with a turbo expander to harness energy from the letdown process that
is otherwise lost. Our first DFC-ERG power plant went into operation in Toronto in 2008. The
DFC-ERG plant attained an average electrical efficiency of 62.5&nbsp;percent, peak electrical efficiency
above 70&nbsp;percent and reduction in greenhouse gas emissions of up to 45&nbsp;percent.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Europe: </I></B>The European market represents significant opportunity for stationary fuel cell power
plants. We initially tried to develop  market opportunities by entering into
exclusive territory and license agreements with a German based company in 1989. This partner
focused exclusively on sub-megawatt installation of 250 kW to 300 kW and did not develop the
market, with less than one dozen installations spread across a number of European countries. The
territory and license agreements expired at the end of 2009. Subsequently, we have been
actively engaged in discussions with a variety of potential partners. Our strategy is to identify
partners with experience in power generation and the resources to develop a market for
megawatt-class power plants. We recognize that more than one partner will be needed to take
advantage of the market opportunities in Europe.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Our first direct sale in Europe occurred in 2011 with the sale of a power plant for installation
within a commercial building in Central London, England. This was our first direct order in Europe
and an important milestone. Opening up the European marketplace is a key objective as we seek to
expand geographically. Recent clean energy proposals announced by the British government and clean
energy goals established by governments in Europe make this market very attractive for stationary
fuel cell power plants.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The European power generation market values efficiency and low emissions and represents an untapped
market for ultra-clean baseload distributed generation fuel cell power plants. Business partner
selection is critical to success and the Abengoa partnership discussed in greater detail below is
with an organization that has sufficient scale and reach to develop and grow a fuel cell market in
the targeted geographies, particularly renewable biogas opportunities in Spain and other select
European countries as well as liquid biofuel opportunities such as sugar cane ethanol in Brazil.
We are engaged in discussions with additional potential partners in Europe as part of our strategy
to expand in the European market.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Geographic data is reported in Note 13 to the consolidated financial statements in Part&nbsp;II, Item&nbsp;8,
&#147;Consolidated Financial Statements And Supplementary Data&#148; of the Form 10-K Report.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Strategic Alliances</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We leverage our core capabilities by forging strategic alliances with carefully selected business
partners. Our partners typically have extensive experience in  developing,
selling and servicing energy products. We believe our strength in the development of fuel
cell products; coupled with our partners&#146; understanding of sophisticated commercial and industrial
customers, products and services; enhances the sales, service and development of our products. Our
business partners include:
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>POSCO Power</I></B><B>: </B>We partner with POSCO Power, an Independent Power Producer (IPP)&nbsp;with annual revenues
of more than $1&nbsp;billion and a subsidiary of South Korean-based POSCO, one of the world&#146;s largest
steel manufacturers (NYSE: PKX). In February&nbsp;2007, we signed a 10-year manufacturing and
distribution agreement with POSCO Power to distribute and package DFC power plants in South Korea.
POSCO Power has extensive experience in power plant project development, having built over 3,300
megawatts of power plants, equivalent to 4.3&nbsp;percent of South Korea&#146;s national capacity.
</DIV>



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<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">In October&nbsp;2009, we entered into a Stack Technology Transfer and License Agreement allowing POSCO
Power to assemble fuel cell stack modules from cell and module components provided by us. These
fuel cell modules are combined with BOP manufactured in South Korea to complete the fuel cell power
plants for sale in South Korea or export to Asian markets. Our agreement with POSCO Power
illustrates our strategy of executing locally for economic development, while leveraging our global
expertise and infrastructure.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">POSCO Power has 100 megawatts of local balance of plant manufacturing capacity and fuel cell module
assembly and conditioning capacity. Local capacity in South Korea effectively increases worldwide
capacity for our DFC power plants and demonstrates the commitment of POSCO Power to our product
line. Locating final assembly of our DFC power plants closer to end users reduces costs and
ensures our products meet the needs of individual markets. We control our intellectual property
manufacturing capacity and reduce our shipping costs. POSCO Power fulfills South Korean energy
policy objectives and creates local employment. POSCO has begun marketing power plants regionally,
beginning with markets in Indonesia.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We have also partnered with POSCO Power to expand the market for fuel cells in South Korea through
development of a 100 kW DFC power plant targeted at the commercial / apartment building market in
Asia. POSCO Power designed the BOP for these small-scale power plants and installed two
demonstration units in Seoul City in late 2011.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Enbridge, Inc.: </I></B>We have a market development relationship with Canada-based Enbridge (NYSE: ENB), a
global leader in energy transportation and distribution for the market development and deployment
of the Direct FuelCell &#151; Energy Recovery Generation (DFC-ERG<SUP style="FONT-size: 85%; vertical-align: text-top">&#174;</SUP>) power plant. A 2.2 MW DFC-ERG unit
is operating at Enbridge&#146;s headquarters in Toronto, having been installed in 2008.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Abengoa: </I></B>We announced a partnership in December&nbsp;2011 with Spanish-based Abengoa (MCE: ABG), a
multi-national company focused on renewable power generation, desalination and recycling. Under
the partnership, Abengoa will develop, manufacture and market stationary fuel cell power plants
using fuel cell modules provided by us. Target markets are in Europe and Latin America for
megawatt-class DFC power plants, including municipalities, large industrial power users and
facilities that generate renewable biogas. In addition, the parties are cooperating to enhance the
capability and market opportunities for DFC power plants operating on liquid biofuels, such as
sugar cane ethanol produced in Brazil.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Other: </I></B>We have aligned ourselves with project developers to develop power generation projects
using our power plants. These project developers target specific applications or markets.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Business Strategy</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Our business strategy is to grow revenues by expanding in our key geographic and vertical markets
while continuing to reduce product costs. Our DFC power plants are gross margin profitable and we
believe that with sufficient volume we can achieve net income profitability. Our vision is to
provide ultra-clean, highly efficient, reliable distributed generation baseload power at a cost per
kilowatt hour that is less than the cost of grid-delivered electricity. Our power plants provide
electricity that is priced competitively to
grid-delivered electricity in certain high cost regions. We plan to achieve our vision by focusing
on three Strategic Priorities: 1) Driving Growth, 2) Operational Excellence, and 3) Customer
Satisfaction.
</DIV>


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<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Driving Growth </I></B>is our Strategic Priority aimed at growing our geographic and vertical markets and
increasing revenues. Initiatives designed to accomplish this objective include; building markets
that are based on our core fuel cell technology, broadening the penetration of our key market
segments and expanding into new markets.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We are focused on markets that combine elements that we believe are essential for rapid and
sustained growth. These are markets in where the cost of grid-delivered electricity is high, the
market values clean and efficient power sources and the regulatory environment is supportive of
fuel cell technology and distributed generation.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Geographic markets that meet these criteria and where we are already well established include South
Korea, California and Connecticut. Vertical markets contributing to our growth include utility grid
support, universities, wastewater treatment and food and beverage processing. Through a joint
development agreement with our South Korean partner, we also have two demonstration power plants
targeting the commercial building market in South Korea.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Operational Excellence </I></B>is our Strategic Priority aimed at achieving operational excellence in every
aspect of our business. Initiatives designed to accomplish this objective include enhancing the
performance of our DFC power plant fleet, extending the lifecycle of our products and reducing the
cost of our products and fully leveraging our engineering, manufacturing and other resources.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Our ongoing cost reduction program involves every aspect of our business, from engineering,
procurement and manufacturing through installation and services. Close coordination with customers,
suppliers and partners are key elements of the program. Since they were first commercialized in
2003, we have reduced the product cost of our megawatt-class power plants by more than 60&nbsp;percent.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Customer Satisfaction </I></B>is our Strategic Priority aimed at ensuring that our customers are delighted
with the performance of our products and the ongoing services we provide. We have executed
long-term service agreements with our customers. These service agreements help us partner more
closely with customers to deliver the value they expect and they create opportunities for us to
provide additional services. Service agreements generate predictable and stable recurring revenue;
as our installed base continues to grow they will generate sustainable revenue and contribute to
profitability.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Manufacturing</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Manufacturing Process</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We have a 65,000 square-foot manufacturing facility in Torrington, Connecticut where we produce our
core fuel cell components which are assembled into modules. The completed modules are then
transported to our test and conditioning facilities in Danbury, Connecticut for the final step in
the manufacturing process and then shipped to customer sites. For the South Korean marketplace,
the components are manufactured in the USA and then shipped to South Korea for local stacking and
conditioning.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We design and manufacture the core fuel cell components. The Balance of Plant (BOP)&nbsp;components are
either purchased directly from suppliers or the manufacturing is outsourced based on our designs
and specifications. This strategy allows us to leverage our manufacturing capacity, focusing on
the critical aspects of the power plant where we have specialized knowledge and expertise.
Localizing the BOP ensures designs meet local power needs, minimizes our inventory investment,
reduces shipping costs and offers the potential for partners to manufacture BOP and create local
jobs. BOP components are shipped directly to a customer&#146;s site and are assembled, with the fuel
cell module, into a complete power plant.
</DIV>

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<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Capacity and Production Increase</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Our overall manufacturing process (module manufacturing, final assembly, testing and conditioning)
has a production capacity of up to 90 MW per year, with full utilization under its current
configuration. Production capacity expansion above 90 MW will require the addition of equipment
(e.g.: furnaces, tapecasting and other manufacturing equipment) to increase the capacity of certain
operations. Due to the economies of scale and equipment required, we believe it is most cost
effective to add capacity in 70 MW increments.. We estimate that an expansion of 70 MW will require
additional capital investments of $30 to $40&nbsp;million, although this expansion could occur in stages
depending on the level of market demand.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">In 2011, POSCO Power placed a 70 MW order with 2.8 megawatts of fuel cell kits to be delivered each
month from October&nbsp;2011 through October&nbsp;2013. This order provides a base level of production for
raw materials purchases and other operational considerations for a two-year period and is helping
to further reduce costs through manufacturing and purchasing efficiencies.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Raw Materials and Supplier Relationships</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We use various raw materials and components to construct a fuel cell module, including nickel and
stainless steel which are critical to our manufacturing process. Our fuel cell stack raw materials
are sourced from multiple vendors and are not considered precious metals. In addition to
manufacturing the fuel cell module in our Torrington facility, the electrical and mechanical BOP
are assembled by and procured from several suppliers. All of our suppliers must undergo a
qualification process. We continually evaluate new suppliers and are currently qualifying several
new suppliers.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Advanced Technology Programs (Research and Development)</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We perform both public and privately -funded research and development to expand the markets for our
DFC power plants, reduce costs and expand our technology portfolio in complementary
high-temperature fuel cell systems. This research builds on the versatility of our fuel cell power
plants and contributes to the development of potentially new end markets. Our power plants provide
various value streams including clean electricity, high quality usable heat and hydrogen, suitable
for vehicle fueling or industrial purposes. Our Advanced Technology Programs are focused on three
strategic areas that have strong prospects for commercialization within a reasonable timeframe:
solid oxide fuel cell (SOFC)&nbsp;development and commercialization, hydrogen production, compression
and storage, and carbon capture.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The revenue and costs from government-sponsored research and development is classified as Revenue
of research and development contracts and Cost of research and development contracts, respectively,
in our consolidated financial statements. We also fund our own research and development projects
including extending module life, increasing the power output of our modules and reducing the cost
of our products. Company-funded research and development is included in research and development
expenses in our consolidated financial statements. For the fiscal years ended 2011, 2010, and 2009,
total government-sponsored and company-funded research and development costs and expenses were
$24.6&nbsp;million, $28.9&nbsp;million, and $30.2&nbsp;million, respectively.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Since 1975, we have worked with various U.S. government departments and agencies, including the
Department of Energy (DOE), the Department of Defense (DOD), the Environmental Protection Agency
(EPA), the Defense Advanced Research Projects Agency (DARPA)&nbsp;and the National Aeronautics and Space
Administration (NASA)&nbsp;on technology development. Government funding, principally from the DOE,
provided 6&nbsp;percent, 15&nbsp;percent, and 16&nbsp;percent of our revenue for the fiscal years ended 2011,
2010, and 2009, respectively. From the inception of our carbonate fuel cell development program in
the mid-1970s to date, more than $550&nbsp;million has been invested relating to government programs in
support of the development of our DFC and related technologies.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Significant research and development programs on which we are currently working include:
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Solid oxide fuel cell (SOFC)&nbsp;development and commercialization</I></B>; We have been a prime contractor in
the DOE&#146;s Solid State Energy Conversion Alliance (&#147;SECA&#148;) since 2003 and are currently
participating in Phase III of the Large Scale Hybrid Program. The goal of this cost-share program
is to develop a multi-megawatt, highly efficient, central generation SOFC power plant operating on
coal synthesis gas. Phase III, awarded in 2011, is an $11.7&nbsp;million program. The objective for this
phase is to build and operate an SOFC module with output of 60 kW. This will accelerate the
development of affordable SOFC modules with enhanced performance and endurance. The 60 kW SOFC
module is expected to begin operating in the summer of 2012 at our facility in Danbury,
Connecticut.
</DIV>


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<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We utilize the cell and stack design of our technology team partner, Versa Power Systems Inc.
(Versa), for our SOFC development programs. We currently own approximately 39&nbsp;percent of Versa.
Versa has been engaged in SOFC development since 1997 and is considered a world leader in SOFC cell
and stack technology.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Hydrogen production, compression and storage &#151; </I></B>Our high temperature DFC power plant generates
electricity directly from a fuel by reforming the fuel inside the fuel cell to supply hydrogen for
the electrical generation process. We capture the excess hydrogen that is not used in the
electrical generation process. Gas separation technology can then be added to capture hydrogen that
is not used by the electrical generation process, and we term this configuration DFC-H2. This
value-added proposition may be compelling for industrial users of hydrogen or for vehicle fueling.
A DFC300-H2 power plant is operating at the Orange County Wastewater Treatment Facility in Irvine,
California to supply 1) hydrogen for use in fuel cell vehicle fueling, 2) clean  renewable electricity, and 3)
high quality heat for the wastewater treatment process. The demonstration is being performed under
sub-contract to Air Products (NYSE: APD) with the majority of funding provided by the DOE.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Carbon Capture </I></B>&#151; Coal is an abundant, low cost, domestic resource which is widely used to generate
electricity, but with a large carbon footprint. Cost effective and efficient carbon capture from
coal-fired power plants potentially represents a large global market because it could enable clean
use of this domestic fuel. Our carbonate fuel cell technology separates and concentrates carbon
dioxide (CO2) as a side reaction during the power generation process. DFC carbon capture research
conducted by us has demonstrated that this is a viable technology for the efficient separation of
CO2. In 2011, we received awards from the DOE totaling $3.0&nbsp;million and the U.S. Environmental
Protection Agency totaling $0.1&nbsp;million to evaluate the use of Direct FuelCell technology to
efficiently and cost effectively separate carbon dioxide (CO2) from the emissions of existing coal
fired power plants and industrial flue gases.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Competition</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The electric generation market is competitive with continually evolving participants.
Our DFC power plants compete in the marketplace for distributed generation. In addition to
different types of stationary fuel cells, some other technologies that compete in this marketplace
include micro-turbines and reciprocating gas engines.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Several companies in the U.S. are engaged in fuel cell development, although we believe we are the
only domestic company engaged in significant manufacturing and commercialization of stationary
carbonate fuel cells. Emerging fuel cell technologies (and the companies developing them) include
PEM fuel cells (Ballard Power Systems and Plug Power), phosphoric acid fuel cells (UTC Power) and
 solid oxide fuel cells (Delphi, Rolls
Royce, Bloom Energy, and Acumentrics). Each of these competitors has the potential to capture
market share in our target markets.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">There are other potential fuel cell competitors internationally. In Japan, Fuji Electric has been
involved with both PEM and phosphoric acid fuel cells. In Korea, Doosan Corporation is engaged in
carbonate fuel cell development.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Other than fuel cell developers, we also compete with companies such as Caterpillar, Cummins,
Wartsilla, MTU Friedrichshafen GmbH (MTU), Mitsubishi Heavy Industries and Detroit Diesel, which
manufacture more mature combustion-based distributed power generation equipment, including various
engines and turbines, and have well-established manufacturing and distribution operations along
with product operating and cost features. Electrical efficiency of these products can be
competitive with our DFC power plants in certain applications. Competition on larger MW projects
may also come from gas turbine companies like General Electric, Solar Turbines and Kawasaki.
</DIV>


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<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We also compete against the electric grid with utilities that generate power in large central
generation locations and then use transmission lines to transport the electricity to the point of
use.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Services and Warranty Agreements</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We
offer a comprehensive portfolio of services including: engineering installation,
performance contracts, long-term maintenance programs,
refurbishment  and complete product support
including trained technicians that remotely monitor and operate the plants around the world 24
hours a day and 365&nbsp;days a year. We employ field technicians to service the power plants and
maintain service centers near our customers to ensure high availability of our plants. In addition
to the standard product warranty of one year, we also offer customers service agreements (LTSA)&nbsp;for
Direct FuelCell (DFC)&nbsp;power plants ranging from one to 20&nbsp;years. Our standard LTSA term is five
years and may be renewed if the parties mutually agree on future pricing. Pricing for service
contracts is based upon the markets in which we compete, as well as estimates of future costs.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">While the electrical and mechanical balance of plant (BOP)&nbsp;in our DFC power plants is designed to
last over 20&nbsp;years, the fuel cell &#147;stacks&#148; must
currently be replaced approximately every five years, and
depending on the term, our LTSAs include fuel cell stack replacements at approximately five-year
intervals.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Under
the typical provisions of the LTSAs, we provide services to monitor,
operate and maintain
customer power plants to meet performance levels. Should the power plant not meet the minimum
performance levels, we may be required to replace the fuel cell stack with a new or used
replacement or pay performance penalties.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Government Regulation</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Our Company and its products are subject to various federal, state and local laws and regulations
relating to, among other things, land use, safe working conditions, handling and disposal of
hazardous and potentially hazardous substances and emissions of pollutants into the atmosphere.
Emissions of SOX and NOX from our power plants are much lower than conventional combustion-based
generating stations, and are well within existing and proposed regulatory limits. The primary
emissions from our power plants, assuming no cogeneration application, are humid flue gas that is
discharged at temperatures of 700-800&#176;F, water that is discharged at temperatures of 10-20&#176;F above
ambient air temperatures, and CO2 in per kW hour amounts can be much less than conventional fossil
fuel central generation power plants. In light of the high temperature of the gas emissions, we are
required to site or configure our power plants in a way that will allow the gas to be vented at
acceptable and safe distances. The discharge of water from our power plants requires permits that
depend on whether the water is to be discharged into a storm drain or into the local wastewater
system. While our products have very low carbon monoxide emissions, there could be additional
permitting requirements in smog non-attainment areas with respect to carbon monoxide if a number of
our units are aggregated together.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We are also subject to federal, state, provincial or local regulation with respect to, among other
things, emissions and siting. In addition, utility companies and several states have created and
adopted or are in the process of creating interconnection regulations covering both technical and
financial requirements for interconnection of fuel cell power plants to utility grids. Our power
plants are designed to meet all applicable laws, regulations and industry standards for use in
their markets.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We are committed to providing a safe and healthy environment for our employees. All of our
employees are required to obey all applicable health, safety and environmental laws and regulations
and must observe the proper safety rules and environmental practices in work situations. We are
dedicated to seeing that safety and health hazards are adequately addressed through appropriate
work practices, training and procedures.
</DIV>


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<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Proprietary Rights and Licensed Technology</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Our company was founded as a research company in 1969 and began focusing on high-temperature
carbonate fuel cells in the 1980s. After a multi-year period of research and development including
installation and operation of demonstration carbonate fuel cell power plants, we began selling
fully commercialized Direct FuelCell (DFC)&nbsp;power plants in 2003. Our extensive experience, trade
secrets, proprietary processes and patents combine to safeguard our intellectual property rights
and act as a significant barrier to entry for potential competitors.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We have 71 current U.S. patents and 50 international patents covering our fuel cell technology (in
certain cases covering the same technology in multiple jurisdictions). 69 of our U.S. patents
relate to our Direct FuelCell technology and 2 patents relate to PEM fuel cell technology. We also
have submitted 30 U.S. and 130 international patent applications.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Our patents will expire between 2014 and 2030, and the current average remaining life of our
patents is approximately 11&nbsp;years. During 2011, 14 new U.S patents were issued or allowed and 2
U.S. and 20 international patents expired or were abandoned. The expiration of these patents has no
material impact on our current or anticipated operations. We also have approximately 19 invention
disclosures in process with our patent counsel that may result in additional patent applications.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Many of our U.S. patents are the result of government-funded research and development programs,
including our Department of Energy (DOE)&nbsp;programs. U.S. patents that we own that resulted from
government-funded research are subject to the government exercising &#147;march-in&#148; rights. We believe
that the likelihood of the U.S. government exercising these rights is remote and would only occur
if we ceased our commercialization efforts and there was a compelling national need to use the
patents.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Significant Customers and Backlog</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We contract with a concentrated number of customers for the sale of our products and for research
and development contracts. For the fiscal years ended October&nbsp;31, 2011, 2010 and 2009, our top four
customers, POSCO (which is a related party and owns approximately 8&nbsp;percent of the outstanding
common shares of the Company), BioFuels Fuel Cells, LLC, UTS BioEnergy, LLC and Pacific Gas and
Electric Company, accounted for 71&nbsp;percent, 68&nbsp;percent and 64&nbsp;percent, respectively, of our total
annual consolidated revenue. Revenue percentage by major customer for the last three fiscal years
is as follows:
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="58%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2011</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2010</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2009</B></TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">POSCO</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">44</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">58</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">64</TD>
    <TD nowrap>%</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">BioFuels Fuel Cells, LLC</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">12</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">UTS BioEnergy, LLC</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">10</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Pacific Gas and Electric Company</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">5</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">10</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Total</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">71</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">68</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">64</TD>
    <TD nowrap>%</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

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<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">See Item&nbsp;7 &#151; Management&#146;s Discussion and Analysis of Financial Condition and Results of Operations
and Item&nbsp;8 &#151; Consolidated Financial Statements and Supplementary Data for further information
regarding our revenue and revenue recognition policies.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Backlog refers to the aggregate revenues remaining to be earned at a specified date under contracts
we have entered into. Revenue backlog is as follows:
</DIV>


<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">Product sales and service backlog totaled $209.9&nbsp;million as of October&nbsp;31, 2011 compared
to $154.3&nbsp;million as of October&nbsp;31, 2010. Product backlog was $131.8&nbsp;million or 72.9 MW as
of October&nbsp;31, 2011 and $87.2&nbsp;million or 33.5 MW as of October&nbsp;31, 2010. Service agreement
backlog was $78.1&nbsp;million and $67.1&nbsp;million as of October&nbsp;31, 2011 and 2010, respectively.
Although backlog reflects business that is considered firm, cancellations or scope
adjustments may occur and will be reflected in our backlog when known.</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">For research and development contracts, we include the total contract value including
any unfunded portion of the total contract value in backlog. Research and development
contract backlog totaled $15.8&nbsp;million as of October&nbsp;31, 2011 compared to $9.7&nbsp;million as
of October&nbsp;31, 2010. The unfunded portion of our research and development contracts
amounted to $6.8&nbsp;million and $4.4&nbsp;million as of October&nbsp;31, 2011 and 2010, respectively.
Due to the long-term nature of these contracts, fluctuations from year to year are not an
indication of any future trend.</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">As of October&nbsp;31, 2011 we had contracts for power plants totaling 2.0 MW under PPAs ranging from
six to eight years. Revenue under these agreements is recognized as electricity is produced. This
revenue is not included in backlog described above.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Employees</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">As of October&nbsp;31, 2011, we had 471 full-time employees, of whom 220 were located at the Torrington,
Connecticut manufacturing plant, and 251 were located at the Danbury, Connecticut facility or
various field offices. In addition, as of October&nbsp;31, 2011, the Company had 42 temporary workers,
with the majority located at the Torrington manufacturing plant. None of our employees are
represented by a labor union or covered by a collective bargaining agreement.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Available Information</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Our annual report on Form 10-K, quarterly reports on Form 10-Q, current reports on Form 8-K, and
all amendments to those reports will be made available free of charge through the Investor
Relations section
of the Company&#146;s Internet website (http://www.fuelcellenergy.com) as soon as practicable after such
material is electronically filed with, or furnished to, the Securities and Exchange Commission
(&#147;SEC&#148;). Material contained on our website is not incorporated by reference in this report. Our
executive offices are located at 3 Great Pasture Road, Danbury, CT 06813.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The public may also read and copy any materials that we file with the SEC at the SEC&#146;s Public
Reference Room at 100 F Street, NE, Washington, D.C. 20549. The public may obtain information on
the operation of the Public Reference Room by calling the SEC at 1-800-SEC-0330. The SEC also
maintains an Internet website that contains reports and other information regarding issuers that
file electronically with the SEC located at http://www.sec.gov .
</DIV>


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<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Executive Officers of the Registrant</B>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="30%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="55%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>NAME</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>AGE</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>PRINCIPAL OCCUPATION</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>Arthur A. Bottone</B><BR>
President and Chief Executive
Officer
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">51</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Mr. Bottone joined FuelCell
Energy in February&nbsp;2010 as
Senior Vice President and Chief
Commercial Officer and was
promoted to President and CEO
in February&nbsp;2011. Prior to
joining FuelCell Energy, Mr.
Bottone was President of the
Energy Systems business at
Ingersoll Rand Company. Mr.
Bottone&#146;s focus is to
accelerate growth and
profitability by capitalizing
on heightened demand by the
world&#146;s industrialized and
emerging nations for clean and
renewable energy. He is also
responsible for developing and
implementing strategies to
further expand the company&#146;s
market opportunities and growth
potential. Mr.&nbsp;Bottone&#146;s
qualifications include 25&nbsp;years
of experience at Ingersoll Rand
Company, a diversified global
industrial concern. Mr.&nbsp;Bottone
received an undergraduate
degree in Mechanical
Engineering from Georgia
Institute of Technology in
1983, and received a
Certificate of Professional
Development from The Wharton
School, University of
Pennsylvania in 2004. Mr.
Bottone has extensive
experience in global
commercialization activities
that deliver profitable growth.</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>Michael Bishop</B><BR>
Senior Vice President, Chief
Financial Officer, Treasurer
and Corporate Secretary
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">43</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Mr. Bishop has held a
succession of financial
leadership roles within the
Company and was appointed Chief
Financial Officer in 2011. He
joined the Company in 2003 as
Assistant Controller, was
promoted to Corporate
Controller in 2004 and Vice
President and Controller in
2007. Prior to joining
FuelCell Energy, Inc., Mr.
Bishop held finance and
accounting positions at
Transwitch Corporation,
Cyberian Outpost, Inc. and
United Technologies, Inc. He
is a certified public
accountant and began his
professional career at
McGladrey and Pullen, LLP. Mr.
Bishop received a B.S. in
Accounting from Boston
University in 1993 and an MBA
from the University of
Connecticut in 1999.</TD>
</TR>
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<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="30%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="55%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>NAME</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>AGE</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>PRINCIPAL OCCUPATION</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>Anthony F. Rauseo</B><BR>
Senior Vice President, Chief
Operating Officer
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">52</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Mr. Rauseo was appointed to
Chief Operating Officer in
July, 2010. In this position,
Mr.&nbsp;Rauseo has responsibility
for closely integrating the
manufacturing operations with
the supply chain, product
development and quality
initiatives. Mr.&nbsp;Rauseo joined
the Company in 2005 as Vice
President of Engineering and
Chief Engineer. Prior to
joining Fuel Cell Energy, Mr.
Rauseo held a variety of key
management positions in
manufacturing, quality and
engineering including five
years with CiDRA Corporation.
Prior to joining CiDRA, Mr.
Rauseo was with Pratt and
Whitney for 17&nbsp;years where he
held various leadership
positions in product
development, production and
customer support of aircraft
turbines. Mr.&nbsp;Rauseo received
a Bachelor Science Mechanical
Engineering from Rutgers
University in 1983 and received
a Masters Science Mechanical
Engineering from Rensselaer
Polytechnic Institute in 1987.</TD>
</TR>
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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">

<DIV align="left">
<A name="C25704102"></A>
</DIV>

<DIV align="left" style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="7%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left"><B>Item&nbsp;1A.</B></TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify"><B>RISK FACTORS</B></DIV></TD>
</TR>
</TABLE>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">You should carefully consider the following risk factors before making an investment decision. If
any of the following risks actually occur, our business, financial condition, or results of
operations could be materially and adversely affected. In such cases, the trading price of our
common stock could decline, and you may lose all or part of your investment.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>We have incurred losses and anticipate continued losses and negative cash flow.</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We have been transitioning from a contract research and development company to a commercial
products developer, manufacturer and services provider. As such, we have not been profitable since
our fiscal year ended October&nbsp;31, 1997. We expect to continue to incur net losses and generate
negative cash flow until we can produce sufficient revenues to cover our costs. We may never become
profitable. Even if we do achieve profitability, we may be unable to sustain or increase our
profitability in the future. For the reasons discussed in more detail below, there are substantial
uncertainties associated with our achieving and sustaining profitability. We have, from time to
time, sought financing in the public markets in order to fund operations. Our future ability to
obtain such financing, if required, could be impaired by a variety of factors, including, but not
limited to, the price of our common stock and general market conditions.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Our cost reduction strategy may not succeed or may be significantly delayed, which may result in
our inability to offer our products at competitive prices and may adversely affect our sales.</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Our cost reduction strategy is based on the assumption that continued increases in production will
result in economies of scale. In addition, our cost reduction strategy relies on advancements in
our manufacturing process, global competitive sourcing, engineering design and technology
improvements (including stack life and projected power output). Failure to achieve our cost
reduction targets could have a material adverse effect on our results of operations and financial
condition.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Our products compete with products using other energy sources, and if the prices of the alternative
sources are lower than energy sources used by our products, sales of our products will be adversely
affected. Volatility of electricity prices may impact sales of our products in the markets in which
we compete.</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Our DFC Power Plants operate using a variety of fuels, including natural gas, methanol, diesel,
biogas, coal gas, coal mine methane, and propane. If these fuels are not readily available or if
their prices increase such that electricity produced by our products costs more than electricity
provided by other generation sources, our products would be less economically attractive to
potential customers. In addition, we have no control over the prices of several types of
competitive energy sources such as oil, gas or coal as well as local utility electricity costs.
Significant decreases (or short term increases) in the price of these fuels or grid delivered
prices for electricity could also have a material adverse effect on our business because other
generation sources could be more economically attractive to consumers than our products.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>The reduction or elimination of government subsidies and economic incentives for alternative energy
technologies, including our fuel cell power plants, could reduce demand for our products, lead to a
reduction in our revenues and adversely impact our operating results.</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We believe that the near-term growth of alternative energy technologies, including our fuel cells,
relies on the availability and size of government and economic incentives (including, but not
limited to, the U.S. Federal ITC, the incentive programs in South Korea and the state of California
and state RPS programs). Many of these government incentives expire, phase out over time, exhaust
the allocated funding, or require renewal by the applicable authority. In addition, these incentive
programs could be challenged by utility companies, or for other reasons found to be
unconstitutional, and/or could be reduced or discontinued for other reasons. The reduction,
elimination, or expiration of government subsidies and economic incentives may result in the
diminished economic competitiveness of our power plants to our customers and could materially and
adversely affect the growth of alternative energy technologies, including our fuel cells, as well
as our future operating results.
</DIV>

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<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Financial markets worldwide have experienced increased volatility and instability which may have a
material adverse impact on our Company, our customers and our suppliers.</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Financial market volatility and instability affects both debt and equity markets. This may impact
the amount of financing available to all companies, including companies with substantially greater
resources, better credit ratings and more successful operating histories than ours. It is
impossible to predict future financial market volatility and instability and the impact on our
Company and it may have a materially adverse effect on us for a number of reasons, such as:
</DIV>


<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">The long term nature of our sales cycle often requires long lead times
between order booking and product fulfillment. For this, we often
require substantial cash down payments in advance of delivery. Our
growth strategy assumes that financing will be available for our
customers to provide for such down payments and to pay for our
products. Financial market issues may delay, cancel or restrict the
construction budgets and funds available to our customers that we
expect to be the ultimate purchasers of our products and services;</DIV></TD>
</TR>

<TR>
    <TD style="font-size: 8pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">Projects using our products are, in part, financed by equity investors
interested in tax benefits as well as by the commercial and
governmental debt markets. The significant volatility in the U.S. and
international stock markets since 2008, , has caused significant
uncertainty and may result in an increase in the return required by
investors in relation to the risk of such projects.</DIV></TD>
</TR>

<TR>
    <TD style="font-size: 8pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">If we, or our customers and suppliers, cannot obtain financing under favorable terms,
our business may be negatively impacted.</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>We have signed product sales contracts, long-term service agreements and power purchase agreements
with customers subject to technology and operating risks as well as market conditions that may
affect our operating results.</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The Company applies the percentage of completion revenue recognition method to certain contracts
which are subject to estimates. On a quarterly basis, the Company performs a review process to help
ensure that total estimated contract costs include estimates of costs to complete that are based on
the most recent available information. The percentage of completion for the customer contract
based on this cost analysis is then applied to the total customer contract value to determine the
total revenue to be recognized to date.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We have contracted under long-term service agreements with certain customers to provide service on
our products over terms ranging from one to 20&nbsp;years. Under the provisions of these contracts, we
provide services to maintain, monitor, and repair customer power plants to meet minimum operating
levels. Pricing for service contracts is based upon estimates of future costs. While we have
conducted tests to determine the overall life of our products, we have not run our products over
their projected useful life prior to large-scale commercialization. As a result, we cannot be sure
that our products will last to their expected useful life, which could result in warranty claims
and further losses on service contracts.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Under the terms of our Power purchase agreements (&#147;PPAs&#148;), customers agree to purchase power from
our fuel cell power plants at negotiated rates, generally for periods of five to ten years.
Electricity rates are generally a function of the customer&#146;s current and future electricity pricing
available from the grid. Revenues are earned and collected under these PPAs as power is produced.
As owner of the power plants, we are responsible for all operating costs necessary to maintain,
monitor and repair the power plants. Under certain agreements, we are also responsible for
procuring fuel, generally natural gas, to run the power plants. Should electricity rates decrease
or operating costs increase from our original estimates, our results of operations could be
negatively impacted. We have qualified for incentive funding for these projects in California under
the states&#146; SGIP and from other government programs. Funds are payable upon commercial installation
and demonstration of the plant and may require return of the funds for failure of certain
performance requirements. Revenue related to these incentive funds is recognized
ratably over the performance period. We are not required to produce minimum amounts of power under
our PPA agreements and we have the right to terminate PPA agreements by giving written notice to
the customer, subject to certain exit costs.
</DIV>


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<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>We extend product warranties which could affect our operating results.</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We warranty our products for a specific period of time against manufacturing or performance
defects. We accrue for warranty costs based on historical warranty claim experience, however actual
future warranty expenses may be greater than we&#146;ve assumed in our estimates. As a result, operating
results could be negatively impacted should there be product manufacturing or performance defects
in excess of our estimates.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Our
products are complex and could contain defects and may not operate at
expected performance levels which could impact sales and market
adoption of our products or
result in claims against us.</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We develop complex and evolving products. Our initial installations were demonstration power plants
intended to test the technology in real-world applications. We learned extensively from these
demonstration installations, enhancing the technology and improving the operation of the power
plants. Our first commercial Direct FuelCell power plant installation in 2003 had a rated power
output of 250 kW and a 3&nbsp;year stack life. Most of these 250 kW installations were terminated at
contract conclusion or earlier as the costs were too high to justify continuation and the
customer&#146;s power needs did not support a megawatt-class power plant.
Certain of these early product designs did not meet our expectations
resulting in mixed performance history, impacting the adoption rate
of our products.
Costs are lower for our newer
megawatt-class plants compared to sub-megawatt plants due to scale. With the growing expertise
gained from an expanding installed base, we continue to advance the capabilities of the fuel cell
stacks and are now producing stacks with a rated power output of 350 kW and an expected five year
life.
Our current generation megawatt-class of products are performing at
expected output levels and continued operating experience is expected
to lead to broader market adoption.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We have limited field operating experience on our products, and despite experience gained from our
growing installed base and testing by us, our customers and our suppliers, issues may be found in
existing or new products. This could result in a delay in recognition or loss of revenues, loss of
market share or failure to achieve broad market acceptance. The occurrence of defects could also cause us
to incur significant warranty, support and repair costs, could divert the attention of our
engineering personnel from our product development efforts, and could harm our relationships with
our customers. The occurrence of these problems could result in the delay or loss of market
acceptance of our products and would likely harm our business. Defects or performance problems with
our products could result in financial or other damages to our customers. From time to time, we
have been involved in disputes regarding product warranty issues. Although we seek to limit our
liability, a product liability claim brought against us, even if unsuccessful, would likely be time
consuming and could be costly to defend. Our customers could also seek and obtain damages from us
for their losses. We have reserved for potential damages related to performance problems, however
actual results may be different than the assumptions used in our reserve calculations.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>We currently face and will continue to face significant competition.</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We compete on the basis of our products&#146; reliability, efficiency, environmental considerations and
cost. Technological advances in alternative energy products or improvements in the electric grid or
other sources of power generation, or other fuel cell technologies may negatively affect the
development or sale of some or all of our products or make our products non-competitive or obsolete
prior to commercialization or afterwards. Other companies, some of which have substantially greater
resources than ours, are currently engaged in the development of products and technologies that are
similar to, or may be competitive with, our products and technologies.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Several companies are involved in fuel cell development, although we believe we are the only
domestic company engaged in significant manufacturing and commercialization of carbonate fuel
cells. Emerging fuel cell technologies (and companies developing them) include PEM fuel cells
(Ballard Power Systems, Inc. and Plug Power), phosphoric acid fuel cells (UTC Power)
and solid oxide fuel cells (Delphi, Rolls Royce,
Bloom Energy, and
Acumentrics). Each of these competitors has the potential to capture market share in our target
markets. There are also other potential fuel cell competitors internationally that could capture
market share. In Japan, Fuji Electric has been involved with both PEM and phosphoric acid fuel
cells. In Korea, Doosan Corporation is engaged in carbonate fuel cell development.
</DIV>

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<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Other than fuel cell developers, we must also compete with companies that manufacture more mature
combustion-based equipment, including various engines and turbines, and have well-established
manufacturing, distribution, and operating and cost features. Electrical efficiency of these
products can be competitive with our DFC Power Plants in certain applications. Significant
competition may also come from gas turbine companies.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>We have a large and influential stockholder, which may make it difficult for a third party to
acquire our common stock.</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">POSCO Power currently owns approximately 8&nbsp;percent of our outstanding common stock, which could
make it difficult for a third party to acquire our common stock. POSCO Power is also a licensee of
our technology and purchaser of our products. Therefore, it may be in their interests to possess
substantial influence over matters concerning our overall strategy and technological and commercial
development.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>We have limited experience manufacturing our products on a commercial basis, which may adversely
affect our planned increases in production capacity and our ability to satisfy customer
requirements.</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Our first commercial power plant installation was in 2003 so we have limited experience
manufacturing our products on a commercial basis. With full utilization under its current
configuration, our overall manufacturing process has a production capacity of 90 MW per year
depending on product mix and other factors. We expect that we will further increase our
manufacturing capacity based on market demand. We cannot be sure that we will be able to achieve
any planned increases in production capacity. Also, as we scale up our production capacity, we
cannot be sure that unplanned failures or other technical problems relating to the manufacturing
process will not occur.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Even if we are successful in achieving our planned increases in production capacity, we cannot be
sure that we will do so in time to satisfy the requirements of our customers. Our failure to
develop advanced manufacturing capabilities and processes, or meet our cost goals, could have a
material adverse effect on our business prospects, results of operations and financial condition.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Unanticipated increases or decreases in business growth may result in adverse financial
consequences for us.</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">If our business grows more quickly than we anticipate, our existing and planned manufacturing
facilities may become inadequate and we may need to seek out new or additional space, at
considerable cost to us. If our business does not grow as quickly as we expect, our existing and
planned manufacturing facilities would, in part, represent excess capacity for which we may not
recover the cost; in that circumstance, our revenues may be inadequate to support our committed
costs and our planned growth, and our gross margins, and business strategy would be adversely
affected.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Our plans are dependent on market acceptance of our products.</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Our plans are dependent upon market acceptance of, as well as enhancements to, our products. Fuel
cell systems represent an emerging market, and we cannot be sure that potential customers will
accept fuel cells as a replacement for traditional power sources. As is typical in a rapidly
evolving industry, demand and market acceptance for recently introduced products and services are
subject to a high level of uncertainty and risk. Since the distributed generation market is still
evolving, it is difficult to predict with certainty the size of the market and its growth rate. The
development of a market for our products may be affected by many factors that are out of our
control, including:
</DIV>


<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">the cost competitiveness of our fuel cell products;</DIV></TD>
</TR>

<TR>
    <TD style="font-size: 8pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">the future costs of natural gas and other fuels used by our fuel cell products;</DIV></TD>
</TR>

<TR>
    <TD style="font-size: 8pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">customer reluctance to try a new product;</DIV></TD>
</TR>

</TABLE>
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<DIV style="margin-top: 10pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">the market for distributed generation;</DIV></TD>
</TR>

<TR>
    <TD style="font-size: 8pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">local permitting and environmental requirements; and</DIV></TD>
</TR>

<TR>
    <TD style="font-size: 8pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">the emergence of newer, more competitive technologies and products.</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">If a sufficient market fails to develop or develops more slowly than we anticipate, we may be
unable to recover the losses we will have incurred in the development of our products and may never
achieve profitability.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">As we continue to expand markets for our products, we intend to continue to develop warranties,
power production guarantees and other terms and conditions relating to our products that will be
acceptable to the marketplace, and continue to develop a service organization that will aid in
servicing our products and obtain self-regulatory certifications, if available, with respect to our
products. Failure to achieve any of these objectives may also slow the development of a sufficient
market for our products and, therefore, have a material adverse effect on our results of operations
and financial condition.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>We are substantially dependent on a concentrated number of customers and the loss of any one of
these customers could adversely affect our business, financial condition and results of operations.</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We contract with a concentrated number of customers for the sale of products and for research and
development contracts. Significant revenue from individual customers is included in Note 1 of
Notes to Consolidated Financial Statements. This includes revenues from POSCO Power, which is a
related party and owns approximately 8&nbsp;percent of the outstanding common shares of the Company.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">There can be no assurance that we will continue to achieve the current level of sales of our
products to our largest customers. Even though our customer base is expected to increase and our
revenue streams to diversify, a substantial portion of net revenues could continue to depend on
sales to a limited number of customers. Our agreements with these customers may be cancelled if we
fail to meet certain product specifications or materially breach the agreement, and our customers
may seek to renegotiate the terms of current agreements or renewals. The loss of, or a reduction in
sales to, one or more of our larger customers could have a material adverse effect on our business,
financial condition and results of operations.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Our research and development contracts are subject to the risk of termination by the contracting
party and we may not realize the full amounts allocated under the contracts due to the lack of
Congressional appropriations.</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">A portion of our fuel cell revenues have been derived from long-term cooperative agreements and
other contracts with the U.S. Department of Energy, the U.S. Department of Defense, the U.S. Navy,
and other U.S. government agencies. These agreements are important to the continued development of
our technology and our products.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Generally, our government research and development contracts are subject to the risk of termination
at the convenience of the contracting agency. Furthermore, these contracts, irrespective of the
amounts allocated by the contracting agency, are subject to annual Congressional appropriations and
the results of government or agency sponsored reviews and audits of our cost reduction projections
and efforts. We can only receive funds under these contracts ultimately made available to us
annually by Congress as a result of the appropriations process. Accordingly, we cannot be sure
whether we will receive the full amounts awarded under our government research and development or
other contracts. Failure to receive the full
amounts under any of our government research and development contracts could materially and
adversely affect our business prospects, results of operations and financial condition.
</DIV>

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<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>A negative government audit could result in an adverse adjustment of our revenue and costs and
could result in civil and criminal penalties.</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Government agencies, such as the Defense Contract Audit Agency, routinely audit and investigate
government contractors. These agencies review a contractor&#146;s performance under its contracts, cost
structure, and compliance with applicable laws, regulations, and standards. If the agencies
determine through these audits or reviews that we improperly allocated costs to specific contracts,
they will not reimburse us for these costs. Therefore, an audit could result in adjustments to our
revenue and costs.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Further, although we have internal controls in place to oversee our government contracts, no
assurance can be given that these controls are sufficient to prevent isolated violations of
applicable laws, regulations and standards. If the agencies determine that we or one of our
subcontractors engaged in improper conduct, we may be subject to civil or criminal penalties and
administrative sanctions, payments, fines, and suspension or prohibition from doing business with
the government, any of which could materially affect our results of operations and financial
condition.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>The U.S. government has certain rights relating to our intellectual property, including restricting
or taking title to certain patents.</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Many of our U.S. patents relating to our fuel cell technology are the result of government-funded
research and development programs. We own all patents resulting from research funded by our DOE
contracts awarded to date, based on our &#147;small business&#148; status when each contract was awarded.
Under current regulations, patents resulting from research funded by government agencies other than
the DOE are owned by us, whether or not we are a &#147;small business.&#148;
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Nine U.S. patents that we own have resulted from government-funded research and are subject to the
risk of exercise of &#147;march-in&#148; rights by the government. March-in rights refer to the right of the
U.S. government or a government agency to exercise its non-exclusive, royalty-free, irrevocable
worldwide license to any technology developed under contracts funded by the government if the
contractor fails to continue to develop the technology. These &#147;march-in&#148; rights permit the U.S.
government to take title to these patents and license the patented technology to third parties if
the contractor fails to utilize the patents. In addition, one of our DOE-funded research and
development agreements also required us to agree that we will not provide to a foreign entity any
fuel cell technology subject to that agreement unless the fuel cell technology will be
substantially manufactured in the U.S.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>A failure to qualify as a &#147;small business&#148; could adversely affect our rights to own future patents
under DOE-funded contracts.</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Qualifying as a &#147;small business&#148; under DOE contracts allows us to own the patents that we develop
under DOE contracts. A &#147;small business&#148; under applicable government regulations generally consists
of no more than 500 employees averaged over a one year period. If we continue to grow, we will no
longer qualify as a &#147;small business&#148; and no longer own future patents we develop under future
contracts, grants or cooperative agreements funded by the DOE based on such certification, unless
we obtain a patent waiver from the DOE. Should we not obtain a patent waiver and outright
ownership, we would nevertheless retain exclusive rights to any such patents, so long as we
continue to commercialize the technology covered by the patents. As of October&nbsp;31, 2011, we had a
total of 471 full-time employees; however, we cannot assure you that we will continue to qualify as
a &#147;small business&#148; in the future.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Our future success and growth is dependent on our market strategy.</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We cannot assure you that we will enter into partnerships that are consistent with, or sufficient
to support, our commercialization plans, and our growth strategy or that these relationships will
be on terms favorable to us. Even if we enter into these types of relationships, we cannot assure
you that the partners
with which we form relationships will focus adequate resources on selling our products or will be
successful in selling them. Some of these arrangements have or will require that we grant exclusive
rights to companies in defined territories. These exclusive arrangements could result in our being
unable to enter into other arrangements at a time when the partner with which we form a
relationship is not successful in selling our products or has reduced its commitment to marketing
our products. In addition, certain arrangements include, and some future arrangements may also
include, the issuance of equity and warrants to purchase our equity, which may have an adverse
effect on our stock price. To the extent we enter into partnerships or relationships, the failure
of these partners to assist us with the deployment of our products may adversely affect our results
of operations and financial condition.
</DIV>


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<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>We depend on third party suppliers for the development and supply of key raw materials and
components for our products.</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We use various raw materials and components to construct a fuel cell module, including nickel and
stainless steel which are critical to our manufacturing process. We also rely on third-party
suppliers for the balance-of-plant components in our products. Suppliers must undergo a
qualification process, which takes four to twelve months. We continually evaluate new suppliers and
we are currently qualifying several new suppliers. There are a limited number of suppliers for some
of the key components of products. A supplier&#146;s failure to develop and supply components in a
timely manner, supply components that meet our quality, quantity or cost requirements, technical
specifications, or our inability to obtain alternative sources of these components on a timely
basis or on terms acceptable to us could harm our ability to manufacture our Direct FuelCell
products. In addition, to the extent the processes that our suppliers use to manufacture components
are proprietary; we may be unable to obtain comparable components from alternative suppliers.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We do not know when or whether we will secure long-term supply relationships with any of our
suppliers or whether such relationships will be on terms that will allow us to achieve our
objectives. Our business prospects, results of operations and financial condition could be harmed
if we fail to secure long-term relationships with entities that will supply the required components
for our Direct FuelCell products.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>We depend on our intellectual property, and our failure to protect that intellectual property could
adversely affect our future growth and success.</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Failure to protect our existing intellectual property rights may result in the loss of our
exclusivity or the right to use our technologies. If we do not adequately ensure our freedom to use
certain technology, we may have to pay others for rights to use their intellectual property, pay
damages for infringement or misappropriation, or be enjoined from using such intellectual property.
We rely on patent, trade secret, trademark and copyright law to protect our intellectual property.
As of October&nbsp;31, 2011, we had 71 current U.S. patents and 50 international patents covering our
fuel cell technology. These patents will expire between 2014 and 2030 and have an average remaining
life of approximately 11.44&nbsp;years.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Some of our intellectual property is not covered by any patent or patent application and includes
trade secrets and other know-how that is not able to be patented, particularly as it relates to our
manufacturing processes and engineering design. In addition, some of our intellectual property
includes technologies and processes that may be similar to the patented technologies and processes
of third parties. If we are found to be infringing third-party patents, we do not know whether we
will be able to obtain licenses to use such patents on acceptable terms, if at all. Our patent
position is subject to complex factual and legal issues that may give rise to uncertainty as to the
validity, scope, and enforceability of a particular patent.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We cannot assure you that any of the U.S. or international patents owned by us or other patents
that third parties license to us will not be invalidated, circumvented, challenged, rendered
unenforceable or licensed to others, or any of our pending or future patent applications will be
issued with the breadth of claim coverage sought by us, if issued at all. In addition, effective
patent, trademark, copyright and trade secret protection may be unavailable, limited or not applied
for in certain foreign countries.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We also seek to protect our proprietary intellectual property, including intellectual property that
may not be patented or able to be patented, in part by confidentiality agreements and, if
applicable, inventors&#146; rights agreements with our subcontractors, vendors, suppliers, consultants,
strategic partners and employees. We cannot assure you that these agreements will not be breached,
that we will have adequate remedies for any breach or that such persons or institutions will not
assert rights to intellectual property arising out of these relationships. Certain of our
intellectual property have been licensed to us on a non-exclusive basis from third parties that may
also license such intellectual property to others, including our competitors. If our licensors are
found to be infringing third-party patents, we do not know whether we will be able to obtain
licenses to use the intellectual property licensed to us on acceptable terms, if at all.
</DIV>

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<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">If necessary or desirable, we may seek extensions of existing licenses or further licenses under
the patents or other intellectual property rights of others. However, we can give no assurances
that we will obtain such extensions or further licenses or that the terms of any offered licenses
will be acceptable to us. The failure to obtain a license from a third party for intellectual
property that we use at present could cause us to incur substantial liabilities, and to suspend the
manufacture or shipment of products or our use of processes requiring the use of that intellectual
property.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">While we are not currently engaged in any intellectual property litigation, we could become subject
to lawsuits in which it is alleged that we have infringed the intellectual property rights of
others or commence lawsuits against others who we believe are infringing upon our rights. Our
involvement in intellectual property litigation could result in significant expense to us,
adversely affecting the development of sales of the challenged product or intellectual property and
diverting the efforts of our technical and management personnel, whether or not that litigation is
resolved in our favor.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Our future success will depend on our ability to attract and retain qualified management and
technical personnel.</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Our future success is substantially dependent on the continued services and on the performance of
our executive officers and other key management, engineering, scientific, manufacturing and
operating personnel, particularly Arthur Bottone, our Chief Executive Officer. The loss of the
services of any executive officer, including Mr.&nbsp;Bottone, or other key management, engineering,
scientific, manufacturing and operating personnel, could materially adversely affect our business.
Our ability to achieve our commercialization plans will also depend on our ability to attract and
retain additional qualified management and technical personnel. Recruiting personnel for the fuel
cell industry is competitive. We do not know whether we will be able to attract or retain
additional qualified management and technical personnel. Our inability to attract and retain
additional qualified management and technical personnel, or the departure of key employees, could
materially and adversely affect our development and commercialization plans and, therefore, our
business prospects, results of operations and financial condition.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Our management may be unable to manage rapid growth effectively.</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We may rapidly expand our manufacturing capabilities, accelerate the commercialization of our
products and enter a period of rapid growth, which will place a significant strain on our senior
management team and our financial and other resources. Any expansion may expose us to increased
competition, greater overhead, marketing and support costs and other risks associated with the
commercialization of a new product. Our ability to manage rapid growth effectively will require us
to continue to improve our operations, to improve our financial and management information systems
and to train, motivate and manage our employees. Difficulties in effectively managing issues
presented by such a rapid expansion could harm our business prospects, results of operations and
financial condition.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>We may be affected by environmental and other governmental regulation.</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We are subject to various federal, state and local laws and regulations relating to, among other
things, land use, safe working conditions, handling and disposal of hazardous and potentially
hazardous substances and emissions of pollutants into the atmosphere. In addition, it is possible
that industry-specific laws and regulations will be adopted covering matters such as transmission scheduling,
distribution, and the characteristics and quality of our products, including installation and
servicing. These regulations could limit the growth in the use of carbonate fuel cell products,
decrease the acceptance of fuel cells as a commercial product and increase our costs and,
therefore, the price of our products. Accordingly, compliance with existing or future laws and
regulations could have a material adverse effect on our business prospects, results of operations
and financial condition.
</DIV>

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<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Utility companies may resist the adoption of distributed generation and could impose customer fees
or interconnection requirements on our customers that could make our products less desirable.</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Investor-owned electric utilities may resist adoption of distributed generation fuel cell plants as
the power plants are disruptive to the utility business model that primarily utilizes large central
generation power plants and associated transmission and distribution. On-site distributed
generation that is on the customer-side of the electric meter competes with the utility.
Distributed generation on the utility-side of the meter generally has power output that is
significantly less than central generation power plants and may be perceived by the utility as too
small to materially impact their business, limiting their interest. Additionally, perceived
technology risk may limit utility interest in stationary fuel cell power plants.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Utility companies commonly charge fees to larger, industrial customers for disconnecting from the
electric grid or for having the capacity to use power from the electric grid for back up purposes.
These fees could increase the cost to our customers of using our Direct FuelCell products and could
make our products less desirable, thereby harming our business prospects, results of operations and
financial condition.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Several U.S. states have created and adopted, or are in the process of creating, their own
interconnection regulations covering both technical and financial requirements for interconnection
to utility grids. Depending on the complexities of the requirements, installation of our systems
may become burdened with additional costs that might have a negative impact on our ability to sell
systems. The Institute of Electrical and Electronics Engineers has been working to create an
interconnection standard addressing the technical requirements for distributed generation to
interconnect to utility grids. Many parties are hopeful that this standard will be adopted
nationally to help reduce the barriers to deployment of distributed generation such as fuel cells;
however this standard may not be adopted nationally thereby limiting the commercial prospects and
profitability of our fuel cell systems.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>We could be liable for environmental damages resulting from our research, development or
manufacturing operations.</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Our business exposes us to the risk of harmful substances escaping into the environment, resulting
in personal injury or loss of life, damage to or destruction of property, and natural resource
damage. Depending on the nature of the claim, our current insurance policies may not adequately
reimburse us for costs incurred in settling environmental damage claims, and in some instances, we
may not be reimbursed at all. Our business is subject to numerous federal, state, and local laws
and regulations that govern environmental protection and human health and safety. We believe that
our businesses are operating in compliance in all material respects with applicable environmental
laws, however these laws and regulations have changed frequently in the past and it is reasonable
to expect additional and more stringent changes in the future.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Our operations may not comply with future laws and regulations and we may be required to make
significant unanticipated capital and operating expenditures. If we fail to comply with applicable
environmental laws and regulations, governmental authorities may seek to impose fines and penalties
on us or to revoke or deny the issuance or renewal of operating permits and private parties may
seek damages from us. Under those circumstances, we might be required to curtail or cease
operations, conduct site remediation or other corrective action, or pay substantial damage claims.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Our products use inherently dangerous, flammable fuels, operate at high temperatures and use
corrosive carbonate material, each of which could subject our business to product liability claims.</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Our business exposes us to potential product liability claims that are inherent in products that
use hydrogen. Our products utilize fuels such as natural gas and convert these fuels internally to
hydrogen that is used by our products to generate electricity. The fuels we use are combustible and
may be toxic. In addition, our Direct FuelCell products operate at high temperatures and use
corrosive carbonate material, which could expose us to potential liability claims. Although we have
incorporated a robust design and redundant safety features in our power plants and have established
and comprehensive safety, maintenance, and training programs in place, and follow third-party
certification protocols, codes and standards, we cannot guarantee there will not be accidents. Any
accidents involving our products or other hydrogen-using products could materially impede
widespread market acceptance and demand for our products. In addition, we might be held responsible
for damages beyond the scope of our insurance coverage. We also cannot predict whether we will be
able to maintain adequate insurance coverage on acceptable terms.
</DIV>


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<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>We are subject to risks inherent in international operations.</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Since we market our products both inside and outside the U.S., our success depends in part, on our
ability to secure international customers and our ability to manufacture products that meet foreign
regulatory and commercial requirements in target markets. Sales to customers located outside the
U.S. accounts for a significant portion of our consolidated revenue. Sales to customers in South
Korea represent the majority of our international sales. We have limited experience developing and
manufacturing our products to comply with the commercial and legal requirements of international
markets. In addition, we are subject to tariff regulations and requirements for export licenses,
particularly with respect to the export of some of our technologies. We face numerous challenges in
our international expansion, including unexpected changes in regulatory requirements, potential
conflicts or disputes that countries may have to deal with, fluctuations in currency exchange
rates, longer accounts receivable requirements and collections, difficulties in managing
international operations, potentially adverse tax consequences, restrictions on repatriation of
earnings and the burdens of complying with a wide variety of international laws. Any of these
factors could adversely affect our results of operations and financial condition.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Our stock price has been and could remain volatile.</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The market price for our common stock has been and may continue to be volatile and subject to
extreme price and volume fluctuations in response to market and other factors, including the
following, some of which are beyond our control:
</DIV>


<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">failure to meet our product development and commercialization milestones;</DIV></TD>
</TR>

<TR>
    <TD style="font-size: 8pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">variations in our quarterly operating results from the expectations of securities analysts
or investors;</DIV></TD>
</TR>

<TR>
    <TD style="font-size: 8pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">downward revisions in securities analysts&#146; estimates or changes in general market conditions;</DIV></TD>
</TR>

<TR>
    <TD style="font-size: 8pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">announcements of technological innovations or new products or services by us or our
competitors;</DIV></TD>
</TR>

<TR>
    <TD style="font-size: 8pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">announcements by us or our competitors of significant acquisitions, strategic partnerships,
joint ventures or capital commitments;</DIV></TD>
</TR>

<TR>
    <TD style="font-size: 8pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">additions or departures of key personnel;</DIV></TD>
</TR>

<TR>
    <TD style="font-size: 8pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">investor perception of our industry or our prospects;</DIV></TD>
</TR>

<TR>
    <TD style="font-size: 8pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">insider selling or buying;</DIV></TD>
</TR>

<TR>
    <TD style="font-size: 8pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">demand for our common stock; and</DIV></TD>
</TR>

<TR>
    <TD style="font-size: 8pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">general technological or economic trends.</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">In the past, following periods of volatility in the market price of their stock, many companies
have been the subjects of securities class action litigation. If we became involved in securities
class action litigation in the future, it could result in substantial costs and diversion of
management&#146;s attention and resources and could harm our stock price, business prospects, results of
operations and financial condition.
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->32<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">




<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Provisions of Delaware and Connecticut law and of our charter and by-laws may make a takeover more
difficult.</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Provisions in our certificate of incorporation and by-laws and in Delaware and Connecticut
corporate law may make it difficult and expensive for a third-party to pursue a tender offer,
change in control or takeover attempt that is opposed by our management and board of directors.
Public stockholders who might desire to participate in such a transaction may not have an
opportunity to do so. These anti-takeover provisions could substantially impede the ability of
public stockholders to benefit from a change in control or change in our management and board of
directors.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>We depend on relationships with strategic partners, and the terms and enforceability of many of
these relationships are not certain.</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We have entered into relationships with strategic partners for design, product development, sale
and service of our existing products, and products under development, some of which may not have
been documented by a definitive agreement. The terms and conditions of many of these agreements
allow for termination by the partners. Termination of any of these agreements could adversely
affect our ability to design, develop and distribute these products to the marketplace. We cannot
assure you that we will be able to successfully negotiate and execute definitive agreements with
any of these partners, and failure to do so may effectively terminate the relevant relationship.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Future sales of substantial amounts of our common stock could affect the market price of our common
stock.</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Future sales of substantial amounts of our common stock, or securities convertible or exchangeable
into shares of our common stock, into the public market, including shares of our common stock
issued upon exercise of options and warrants, or perceptions that those sales could occur, could
adversely affect the prevailing market price of our common stock and our ability to raise capital
in the future.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>The rights of the Series&nbsp;1 preferred shares and Series&nbsp;B preferred stock could negatively impact
our cash flows.</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The terms of the Series&nbsp;1 preferred shares issued by FCE FuelCell Energy, Ltd. (&#147;FCE Ltd.&#148;), our
wholly-owned, indirect subsidiary, provide rights to the holder, Enbridge Inc. (&#147;Enbridge&#148;), which
could negatively impact us.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">On March&nbsp;31, 2011, the Company entered into an agreement with Enbridge to modify the provision of
the Class&nbsp;A Cumulative Redeemable Exchangeable Preferred Shares (the &#147;Series&nbsp;1 Preferred Shares&#148;)
of FCE Ltd., a wholly-owned subsidiary of the Company. Enbridge is the sole holder of the Series&nbsp;1
Preferred Shares. Consistent with the previous Series&nbsp;1 preferred share agreement FuelCell Energy,
Inc. continues to guarantee the return of principal and dividend obligations of FCE Ltd. to the
Series&nbsp;1 preferred shareholders under the modified agreement.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Under the original Series&nbsp;1 Preferred Shares provisions, FCE Ltd. had an accrued and unpaid
dividend obligation of approximately Cdn. $12.5&nbsp;million representing the deferral of dividends plus
additional dividends thereon. Payment was originally due to Enbridge as of December&nbsp;31, 2010, but
was subsequently extended based on mutual consent. Under the modified share provisions the Company
is required to make (i)&nbsp;equal quarterly return of capital cash payments to the holders of the
Series&nbsp;1
Preferred Shares on the last day of each calendar quarter starting on March&nbsp;31, 2011 and ending on
December&nbsp;31, 2011 and (ii)&nbsp;additional return of capital cash payments, as consideration for the
one-year deferral, calculated at a 9.8&nbsp;percent rate per annum on the unpaid Cdn. $12.5&nbsp;million
obligation, which additional payments will also be made to the holders of the Series&nbsp;1 Preferred
Shares on the last day of each calendar quarter starting on March&nbsp;31, 2011 and ending on December
31, 2011. Dividends accrue at a 1.25% quarterly rate on the unpaid principal balance, and
additional dividends will accrue on the cumulative unpaid dividends (inclusive of the Cdn$12.5
million unpaid dividend balance as of the modification date) at a rate of 1.25% per quarter,
compounded quarterly.
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->33<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">




<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Under the original Series&nbsp;1 Preferred Shares provisions, FCE Ltd. was to make annual dividend
payments totaling Cdn. $1,250,000. The modified terms of the Series&nbsp;1 Preferred Shares adjust these
payments to (i)&nbsp;annual dividend payments of Cdn$500,000 and (ii)&nbsp;annual return of capital payments
of Cdn. $750,000. These payments commenced on March&nbsp;31, 2011 and will end on December&nbsp;31, 2020.
Additional dividends accrue on cumulative unpaid dividends at a 1.25&nbsp;percent quarterly rate,
compounded quarterly, until payment thereof. On December&nbsp;31, 2020 the amount of all accrued and
unpaid dividends on the Series&nbsp;1 Preferred Shares of Cdn$21.1&nbsp;million and the balance of the
principal redemption price of Cdn$4.4&nbsp;million shall be paid to the holders of the Series&nbsp;1
Preferred Shares. FCE Ltd. has the option of making dividend payments in the form of common stock
or cash under the Series&nbsp;1 Preferred Shares provisions.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We are also required to issue common stock to the holder of the Series&nbsp;1 preferred shares if and
when the holder exercises its conversion rights. The number of shares of common stock that we may
issue upon conversion could be significant and dilutive to our existing stockholders. For example,
assuming the holder of the Series&nbsp;1 preferred shares exercises its conversion rights after July&nbsp;31,
2020 and assuming our common stock price is $1.07 (our common stock closing price on October&nbsp;31,
2011) and an exchange rate of Cdn.$1.00 to U.S.$1.00 (exchange rate on October&nbsp;31, 2011) at the
time of conversion, we would be required to issue approximately 4,372,643 shares of our common
stock.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The terms of the Series&nbsp;B preferred stock also provide rights to their holders that could
negatively impact us. Holders of the Series&nbsp;B preferred stock are entitled to receive cumulative
dividends at the rate of $50 per share per year, payable either in cash or in shares of our common
stock. To the extent the dividend is paid in shares, additional issuances could be dilutive to our
existing stockholders and the sale of those shares could have a negative impact on the price of our
common stock. A share of our Series&nbsp;B preferred stock may be converted at any time, at the option
of the holder, into 85.1064 shares of our common stock (which is equivalent to an initial
conversion price of $11.75 per share), plus cash in lieu of fractional shares. Furthermore, the
conversion rate applicable to the Series&nbsp;B preferred stock is subject to adjustment upon the
occurrence of certain events.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>If we fail to maintain an effective system of internal controls, we may not be able to accurately
report our financial results or prevent fraud, which could harm our brand and operating results.</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Effective internal controls are necessary for us to provide reliable and accurate financial reports
and effectively prevent fraud. We have devoted significant resources and time to comply with the
internal control over financial reporting requirements of the Sarbanes-Oxley Act of 2002. In
addition, Section&nbsp;404 under the Sarbanes-Oxley Act of 2002 requires that we assess, and that our
auditors attest to, the design and operating effectiveness of our controls over financial
reporting. Our compliance with the annual internal control report requirement for each fiscal year
will depend on the effectiveness of our financial reporting and data systems and controls. Inferior
internal controls could cause investors to lose confidence in our reported financial information,
which could have a negative effect on the trading price of our stock and our access to capital.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Our results of operations could vary as a result of methods, estimates and judgments we use in
applying our accounting policies.</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The methods, estimates and judgments we use in applying our accounting policies have a significant
impact on our results of operations (see &#147;Critical Accounting Policies and Estimates&#148; in Part&nbsp;II,
Item&nbsp;7 of our Annual Report on Form 10-K for the year ended October&nbsp;31, 2011. Such methods,
estimates and judgments are, by their nature, subject to substantial risks, uncertainties and
assumptions, and factors may arise over time that could lead us to reevaluate our methods,
estimates and judgments.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">As we gain experience in future periods, management will continue to reevaluate its estimates for
contract margins, service agreements, warranty, performance guarantees, liquidated damages and
inventory reserves. Changes in those estimates and judgments could significantly affect our results
of operations and financial condition. We may also adopt changes required by the Financial
Accounting Standards Board and the Securities and Exchange Commission.
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->34<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">



<DIV align="left">
<A name="C25704103"></A>
</DIV>

<DIV align="left" style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="7%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left"><B>Item&nbsp;1B.</B></TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify"><B>UNRESOLVED STAFF COMMENTS</B></DIV></TD>
</TR>
</TABLE>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">None
</DIV>

<DIV align="left">
<A name="C25704104"></A>
</DIV>

<DIV align="left" style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="7%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left"><B>Item&nbsp;2.</B></TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify"><B>PROPERTIES</B></DIV></TD>
</TR>
</TABLE>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The following is a summary of our offices and locations:
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="20%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="50%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="16%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Lease</B></TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Square</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Expiration</B></TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Location</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Business Use</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>Footage</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Dates</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="bottom">&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD valign="top"><DIV style="margin-left:15px; text-indent:-15px">Danbury, Connecticut</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Corporate Headquarters, Research and Development, Sales, Marketing, Purchasing and Administration and administrative</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">72,000</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="bottom">Company owned</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="bottom">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Torrington, Connecticut</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Manufacturing and administrative</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">65,000</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="bottom">December-2015</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="bottom">&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Danbury, Connecticut</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Manufacturing and Operations</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">38,000</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="bottom">October-2014</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<DIV align="left">
<A name="C25704105"></A>
</DIV>

<DIV align="left" style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="7%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left"><B>Item&nbsp;3.</B></TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify"><B>LEGAL PROCEEDINGS</B></DIV></TD>
</TR>
</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">None</DIV></TD>
</TR>

</TABLE>
</DIV><P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->35<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">


<DIV style="margin-top: 10pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>
<DIV align="left">
<A name="C25704106"></A>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>PART II</B>
</DIV>

<DIV align="left">
<A name="C25704107"></A>
</DIV>

<DIV align="left" style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="7%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left"><B>Item&nbsp;5.</B></TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify"><B>MARKET FOR REGISTRANT&#146;S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF
EQUITY SECURITIES</B></DIV></TD>
</TR>
</TABLE>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>FuelCell Common Stock</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Our common stock has been publicly traded since June&nbsp;25, 1992. From September&nbsp;21, 1994 through
February&nbsp;25, 1997, it was quoted on the NASDAQ National Market, and from February&nbsp;26, 1997 through
June&nbsp;6, 2000 it was traded on the American Stock Exchange. Our common stock trades under the
symbol &#147;FCEL&#148; on the Nasdaq Global Market. The following table sets forth the high and low sale
prices for our common stock for the fiscal periods indicated as reported by the Nasdaq Global
Market during the indicated quarters.
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="72%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="6"><B>Common Stock</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="6" style="border-bottom: 1px solid #000000"><B>Price</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>High</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>Low</B></TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">First quarter
(through January&nbsp;06, 2012)</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">1.12</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">0.83</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><B><I>Year Ended October&nbsp;31, 2011</I></B></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">First Quarter</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">2.41</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">1.12</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Second Quarter</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">2.23</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">1.55</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Third Quarter</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">1.97</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">1.25</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Fourth Quarter</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">1.42</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">.80</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><B><I>Year Ended October&nbsp;31, 2010</I></B></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">First Quarter</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">4.02</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">2.76</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Second Quarter</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">3.40</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">2.57</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Third Quarter</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">2.95</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">1.02</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Fourth Quarter</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">1.42</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">1.04</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">On January&nbsp;6, 2012, the closing price of our common stock on the Nasdaq Global Market was
$0.94 per share. As of January&nbsp;6, 2012, there were 578 holders of record of our common stock.
This does not include the number of persons whose stock is in nominee or &#147;street&#148; name accounts
through brokers.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We have never paid a cash dividend on our common stock and do not anticipate paying any cash
dividends on common stock in the foreseeable future. In addition, the terms of our Series&nbsp;B
preferred shares prohibit the payment of dividends on our common stock unless all dividends on the
Series&nbsp;B preferred stock have been paid in full.
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">




<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Performance Graph</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The following graph compares the annual change in the Company&#146;s cumulative total stockholder return
on its Common Stock for the five fiscal years ended October&nbsp;31, 2011 with the cumulative
stockholder total return on the Russell 2000 Index and a peer group consisting of Standard Industry
Classification (&#147;SIC&#148;) Group Code 369 companies listed on The American Stock Exchange, Nasdaq
Global Market and New York Stock Exchange for that period (&#147;Peer Index&#148;). It assumes $100 invested
on November&nbsp;1, 2006 with dividends reinvested.
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><IMG src="c25704c2570401.gif" alt="(PERFORMANCE GRAPH)">
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Series&nbsp;1 Preferred Shares</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We
have 1,000,000 Series&nbsp;1 Preferred Shares issued and outstanding. The Series&nbsp;1
Preferred Shares were issued by FCE Ltd., one of our wholly-owned subsidiaries. We have guaranteed
the obligations of FCE Ltd. under the Series&nbsp;1 Preferred Shares.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">On March&nbsp;31, 2011, the Company entered into an agreement with Enbridge to modify the provision of
Series&nbsp;1 Preferred Shares of FCE Ltd. Enbridge is the sole holder of the Series&nbsp;1 Preferred Shares.
Consistent with the previous Series&nbsp;1 preferred share agreement FuelCell Energy, Inc. continues to
guarantee the return of principal and dividend obligations of FCE Ltd. to the Series&nbsp;1 preferred
shareholders under the modified agreement.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Under the original Series&nbsp;1 Preferred Shares provisions, FCE Ltd. had an accrued and unpaid
dividend obligation of approximately Cdn. $12.5&nbsp;million representing the deferral of dividends plus
additional dividends thereon. Payment was originally due to Enbridge as of December&nbsp;31, 2010, but
was subsequently extended based on mutual consent. Under the modified share provisions, the Company
is required to make (i)&nbsp;equal quarterly return of capital cash payments to the holders of the
Series&nbsp;1 Preferred Shares on the last day of each calendar quarter starting on March&nbsp;31, 2011 and
ending on December&nbsp;31, 2011 and (ii)&nbsp;additional return of capital cash payments, as consideration
for the one-year deferral, calculated at a 9.8&nbsp;percent rate per annum on the unpaid Cdn. $12.5
million obligation, which additional payments will also be made to the holders of the Series&nbsp;1
Preferred Shares on the last day of each calendar quarter starting on March&nbsp;31, 2011 and ending on
December&nbsp;31, 2011.
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">




<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Under the original Series&nbsp;1 Preferred Shares provisions, FCE Ltd. was to make annual dividend
payments totaling Cdn. $1,250,000. The modified terms of the Series&nbsp;1 Preferred Shares adjust these
payments to (i)&nbsp;annual dividend payments of Cdn$500,000 and (ii)&nbsp;annual return of capital payments
of Cdn. $750,000. These payments commenced on March&nbsp;31, 2011 and will end on December&nbsp;31, 2020.
Dividends accrue at a 1.25% quarterly rate on the unpaid principal balance, and additional
dividends will accrue on the cumulative unpaid dividends (inclusive of the Cdn$12.5&nbsp;million unpaid
dividend balance as of the modification date) at a rate of 1.25% per quarter, compounded quarterly.
On December&nbsp;31, 2020 the amount of all accrued and unpaid dividends on the Series&nbsp;1 Preferred
Shares of Cdn$21.1&nbsp;million and the balance of the principal redemption price of Cdn$4.4&nbsp;million
shall be paid to the holders of the Series&nbsp;1 Preferred Shares. FCE Ltd. has the option of making
dividend payments in the form of common stock or cash under the Series&nbsp;1 Preferred Shares
provisions.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">A holder of Series&nbsp;1 Preferred Shares has the right to convert such shares into fully paid and
non-assessable common stock of the Company at the following conversion prices:
</DIV>


<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">Cdn$129.46 per share of our common stock after July&nbsp;31, 2010 until July&nbsp;31, 2015;</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">Cdn$138.71 per share of our common stock after July&nbsp;31, 2015 until July&nbsp;31, 2020;
and</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">at any time after July&nbsp;31, 2020, at a price equal to 95&nbsp;percent of the then current
market price (in Cdn.$) of shares of our common stock at the time of conversion.</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The foregoing conversion prices are subject to adjustment for certain subsequent events.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">For example, assuming the holder of the Series&nbsp;1 preferred shares exercises its conversion rights
after July&nbsp;31, 2020 and assuming our common stock price is $1.07 (our common stock closing price on
October&nbsp;31, 2011) and an exchange rate of Cdn.$1.00 to U.S.$1.00 (exchange rate on October&nbsp;31,
2011) at the time of conversion, we would be required to issue approximately 4,372,643 shares of
our common stock.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The Series&nbsp;1 Preferred Shares are redeemable by FCE for Cdn.$25 per share less all amounts paid on
or before the redemption date as a return of capital, plus all unpaid dividends and accrued
interest. Holders of the Series&nbsp;1 Preferred Shares do not have any mandatory or conditional
redemption rights.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">In the event of the liquidation or dissolution of FCE, the holders of Series&nbsp;1 Preferred Shares
will be entitled to receive Cdn.$25 per share less all amounts paid on or before the liquidation or
dissolution event, plus all unpaid dividends and accrued interest before any amount will be paid or
any of FCE&#146;s property or assets will be distributed to the holders of FCE&#146;s common stock. After
payment to the holders of the Series&nbsp;1 Preferred Shares of the amounts payable to them, the holders
of the Series&nbsp;1 Preferred Shares will not be entitled to any other distribution of FCE&#146;s property
or assets.
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">




<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Series&nbsp;B Preferred Shares</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We have 250,000 shares of our 5&nbsp;percent Series&nbsp;B Cumulative Convertible Perpetual Preferred Stock
(Liquidation Preference $1,000) (&#147;Series&nbsp;B Preferred Stock&#148;) authorized for issuance. At October
31, 2011 and 2010, there were 64,020 shares of Series&nbsp;B Preferred Stock issued and outstanding.
The shares of our Series&nbsp;B Preferred Stock and the shares of our common stock issuable upon
conversion of the shares of our Series&nbsp;B Preferred Stock are covered by a registration rights
agreement. The following is a summary of certain provisions of our Series&nbsp;B Preferred Stock.
</DIV>



<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; margin-left: 4%"><I>Ranking</I>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Shares of Series&nbsp;B Preferred Stock rank with respect to dividend rights and rights upon our
liquidation, winding up or dissolution:
</DIV>


<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">senior to shares of our common stock;</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">junior to our debt obligations; and</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">effectively junior to our subsidiaries&#146; (i)&nbsp;existing and future liabilities and (ii)
capital stock held by others.</DIV></TD>
</TR>

</TABLE>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; margin-left: 4%"><I>Dividends</I>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The Series&nbsp;B Preferred Stock pays cumulative annual dividends of $50 per share which are payable
quarterly in arrears on February&nbsp;15, May&nbsp;15, August&nbsp;15 and November&nbsp;15. Unpaid accumulated
dividends do not bear interest.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The dividend rate is subject to upward adjustment as set forth in the Certificate of Designation if
we fail to pay, or to set apart funds to pay, any quarterly dividend. The dividend rate is also
subject to upward adjustment as set forth in the Registration Rights Agreement entered into with
the Initial Purchasers if we fail to satisfy our registration obligations with respect to the
Series&nbsp;B Preferred Stock (or the underlying common shares) under the Registration Rights Agreement.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">No dividends or other distributions may be paid or set apart for payment on our common shares
(other than a dividend payable solely in shares of a like or junior ranking) unless all accumulated
and unpaid Series&nbsp;B Preferred Stock dividends have been paid or funds or shares of common stock
have been set aside for payment of accumulated and unpaid Series&nbsp;B Preferred Stock dividends.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The dividend on the Series&nbsp;B Preferred Stock may be paid in cash; or at the option of the holder,
in shares of our common stock, which will be registered pursuant to a registration statement to
allow for the immediate sale of these common shares in the public market. Dividends of $3.2
million were paid in each of the years ended October&nbsp;31, 2011, 2010 and 2009. There were no
cumulative unpaid dividends at October&nbsp;31, 2011.
</DIV>



<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; margin-left: 4%"><I>Liquidation</I>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The Series&nbsp;B Preferred Stock stockholders are entitled to receive, in the event that we are
liquidated, dissolved or wound up, whether voluntary or involuntary, $1,000 per share plus all
accumulated and unpaid dividends to the date of that liquidation, dissolution, or winding up
(&#147;Liquidation Preference&#148;). Until the holders of Series&nbsp;B Preferred Stock receive their Liquidation
Preference in full, no payment will be made on any junior shares, including shares of our common
stock. After the Liquidation Preference is paid in full, holders of the Series&nbsp;B Preferred Stock
will not be entitled to receive any further distribution of our assets. At October&nbsp;31, 2011 and
2010, the Series&nbsp;B Preferred Stock had a Liquidation Preference of $64.0&nbsp;million.
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">





<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; margin-left: 4%"><I>Conversion Rights</I>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Each Series&nbsp;B Preferred Stock share may be converted at any time, at the option of the holder, into
85.1064 shares of our common stock (which is equivalent to an initial conversion price of $11.75
per share) plus cash in lieu of fractional shares. The conversion rate is subject to adjustment
upon the occurrence of certain events, as described in the Certificate of Designation, but will not
be adjusted for accumulated and unpaid dividends. If converted, holders of Series&nbsp;B Preferred Stock
do not receive a cash payment for all accumulated and unpaid dividends; rather, all accumulated and
unpaid dividends are cancelled.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We may, at our option, cause shares of Series&nbsp;B Preferred Stock to be automatically converted into
that number of shares of our common stock that are issuable at the then prevailing conversion rate.
We may exercise our conversion right only if the closing price of our common stock exceeds 150
percent of the then prevailing conversion price ($11.75 at October&nbsp;31, 2011) for 20 trading days
during any consecutive 30 trading day period, as described in the Certificate of Designation.
</DIV>



<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; margin-left: 4%"><I>Redemption</I>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We do not have the option to redeem the shares of Series&nbsp;B Preferred Stock. However, holders of
the Series&nbsp;B Preferred Stock can require us to redeem all or part of their shares at a redemption
price equal to the Liquidation Preference of the shares to be redeemed in the case of a
&#147;fundamental change&#148; (as described in the Certificate of Designation).
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We may, at our option, elect to pay the redemption price in cash or, in shares of our common stock
valued at a discount of 5&nbsp;percent from the market price of shares of our common stock, or any
combination thereof. Notwithstanding the foregoing, we may only pay such redemption price in
shares of our common stock that are registered under the Securities Act of 1933 and eligible for
immediate sale in the public market by non-affiliates of the Company.
</DIV>



<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; margin-left: 4%"><I>Voting Rights</I>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Holders of Series&nbsp;B Preferred Stock currently have no voting rights; however, holders may receive
certain voting rights, as described in the Certificate of Designation, if (1)&nbsp;dividends on any
shares of Series&nbsp;B Preferred Stock, or any other class or series of stock ranking on a parity with
the Series&nbsp;B Preferred Stock with respect to the payment of dividends, shall be in arrears for
dividend periods, whether or not consecutive, for six calendar quarters or (2)&nbsp;we fail to pay the
redemption price, plus accrued and unpaid dividends, if any, on the redemption date for shares of
Series&nbsp;B Preferred Stock following a fundamental change.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">So long as any shares of Series&nbsp;B Preferred Stock remain outstanding, we will not, without the
consent of the holders of at least two-thirds of the shares of Series&nbsp;B Preferred Stock outstanding
at the time (voting separately as a class with all other series of preferred stock, if any, on
parity with our Series&nbsp;B Preferred Stock upon which like voting rights have been conferred and are
exercisable) issue or increase the authorized amount of any class or series of shares ranking
senior to the outstanding shares of the Series&nbsp;B Preferred Stock as to dividends or upon
liquidation. In addition, we will not, subject to certain conditions, amend, alter or repeal
provisions of our certificate of incorporation, including the Certificate of Designation relating
to the Series&nbsp;B Preferred Stock, whether by merger, consolidation or otherwise, so as to adversely
amend, alter or affect any power, preference or special right of the outstanding shares of Series&nbsp;B
Preferred Stock or the holders thereof without the affirmative vote of not less than two-thirds of
the issued and outstanding Series&nbsp;B Preferred Stock shares.
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">




<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Equity Compensation Plan Information</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">See Part&nbsp;III, Item&nbsp;12 for information regarding securities authorized for issuance under our equity
compensation plans.
</DIV>

<DIV align="left">
<A name="C25704108"></A>
</DIV>

<DIV align="left" style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="7%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left"><B>Item&nbsp;6.</B></TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify"><B>SELECTED FINANCIAL DATA</B></DIV></TD>
</TR>
</TABLE>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The selected consolidated financial data presented below as of the end of each of the years in the
five-year period ended October&nbsp;31, 2011 have been derived from our audited consolidated financial
statements together with the notes thereto included elsewhere in this annual report on Form 10-K.
The data set forth below is qualified by reference to, and should be read in conjunction with our
consolidated financial statements and their notes and &#147;Management&#146;s Discussion and Analysis of
Financial Condition and Results of Operations&#148; included elsewhere in this annual report on Form
10-K.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><B>Consolidated Statement of Operations Data:</B><BR>
(Amounts presented in thousands, except for per share amounts)

</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="30%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2011</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2010</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2009</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2008</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2007</B></TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Revenues:</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Product sales and revenues</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">115,104</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">59,226</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">73,804</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">82,748</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">32,517</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Research and development contracts</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">7,466</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">10,551</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">14,212</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">17,987</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">15,717</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:30px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px">Total revenues</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">122,570</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">69,777</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">88,016</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">100,735</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">48,234</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:30px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Costs and expenses:</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Cost of product sales and revenues</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">127,350</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">78,060</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">107,033</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">134,038</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">61,827</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Cost of research and development contracts</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">7,830</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">10,370</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">10,994</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">16,059</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">13,438</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:30px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px">Total cost of revenues</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">135,180</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">88,430</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">118,027</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">150,097</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">75,265</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:30px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:45px; text-indent:-15px">Gross loss</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(12,610</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(18,653</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(30,011</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(49,362</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(27,031</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Operating expenses:</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Administrative and selling expenses</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">16,299</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">17,150</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">17,194</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">19,968</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">18,625</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Research and development costs</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">16,768</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">18,562</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">19,160</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">23,471</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">27,489</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:30px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:45px; text-indent:-15px">Total costs and expenses</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">33,067</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">35,712</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">36,354</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">43,439</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">46,114</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:30px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Loss from operations</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(45,677</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(54,365</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(66,365</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(92,801</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(73,145</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Interest expense</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(2,578</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(127</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(265</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(100</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(84</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Income/(loss) from equity investments</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">58</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(730</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(812</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(1,867</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(1,263</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Interest and other income, net (1)</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">2,861</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1,354</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">860</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">3,268</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">7,471</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Redeemable minority interest</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(525</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(2,367</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(2,092</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(1,857</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(1,653</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Provision for income tax</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(113</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(91</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:30px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Net loss</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(45,974</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(56,326</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(68,674</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(93,357</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(68,674</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Net loss attributable to noncontrolling interest</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">261</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">663</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:30px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Net loss attributable to FuelCell Energy, Inc.</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(45,713</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(55,663</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(68,674</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(93,357</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(68,674</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Adjustment for modification of redeemable
preferred stock of subsidiary</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(8,987</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Preferred stock dividends</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(3,200</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(3,201</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(3,208</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(3,208</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(3,208</TD>
    <TD nowrap>)</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:30px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Net loss to common shareholders</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(57,900</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(58,864</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(71,882</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(96,565</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(71,882</TD>
    <TD nowrap>)</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:30px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Net loss to common shareholders</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Basic</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(0.47</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(0.63</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(0.99</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(1.41</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(1.16</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Diluted</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(0.47</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(0.63</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(0.99</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(1.41</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(1.16</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Weighted average shares outstanding</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Basic</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">124,498</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">93,926</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">72,393</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">68,571</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">61,991</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Diluted</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">124,498</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">93,926</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">72,393</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">68,571</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">61,991</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<DIV align="left">
<DIV style="font-size: 3pt; margin-top: 10pt; width: 18%; border-top: 1px solid #000000">&nbsp;</DIV>
</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR style="font-size: 6pt">
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="96%">&nbsp;</TD>
</TR>

<TR valign="top">
    <TD nowrap align="left">(1)</TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify">Includes net license fee income of $34 and $42 for years ended October&nbsp;31, 2008 and
2007, respectively that were reported separately in prior years.</DIV></TD>
</TR>

</TABLE>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->41<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C25704tocpage">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">







<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><B>Consolidated Balance Sheet Data:</B><BR>
(Amounts presented in thousands, except for per share amounts)

</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="30%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2011</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2010</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2009</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2008</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2007</B></TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Cash and cash equivalents</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">51,415</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">20,467</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">57,823</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">38,043</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">92,997</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Short-term investments (U.S. treasury securities)</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">12,016</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">25,019</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">7,004</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">30,406</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">60,634</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Working capital</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">18,783</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">48,171</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">77,793</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">59,606</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">158,687</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Total current assets</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">132,948</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">102,209</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">119,679</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">118,020</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">201,005</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Long-term investments (U.S. treasury securities)</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">9,071</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">18,434</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Total assets</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">183,630</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">150,529</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">162,688</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">185,476</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">253,188</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Total current liabilities</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">114,165</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">54,038</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">41,886</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">58,414</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">42,318</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Total non-current liabilities</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">23,983</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">12,098</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">14,534</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">6,747</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">5,014</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Redeemable minority interest</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">16,849</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">14,976</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">13,307</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">11,884</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Redeemable preferred stock</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">59,857</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">59,857</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">59,950</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">59,950</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">59,950</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Total (deficit)&nbsp;equity</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(14,375</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">7,687</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">31,342</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">47,058</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">134,022</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Book value per share (1)</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(0.10</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">0.07</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">0.37</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">0.68</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">1.97</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>




<DIV align="left">
<DIV style="font-size: 3pt; margin-top: 10pt; width: 18%; border-top: 1px solid #000000">&nbsp;</DIV>
</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR style="font-size: 6pt">
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="96%">&nbsp;</TD>
</TR>

<TR valign="top">
    <TD nowrap align="left">(1)</TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify">Calculated as total
(deficit) equity divided by common shares issued and outstanding as of the
balance sheet date.</DIV></TD>
</TR>

</TABLE>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->42<!-- /Folio -->
</DIV>

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<H5 align="left" style="page-break-before:always"><A HREF="#C25704tocpage">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">





<DIV align="left">
<A name="C25704109"></A>
</DIV>

<DIV align="left" style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="7%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left"><B>Item&nbsp;7.</B></TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify"><B>MANAGEMENT&#146;S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS</B></DIV></TD>
</TR>
</TABLE>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The following discussion should be read in conjunction with information included in Item&nbsp;8 of this
report. Unless otherwise indicated, the terms &#147;Company&#148;, &#147;FuelCell Energy&#148;, &#147;we&#148;, &#147;us&#148;, and &#147;our&#148;
refer to FuelCell Energy Inc. and its subsidiaries. All tabular dollar amounts are in thousands.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">In addition to historical information, this discussion and analysis contains forward-looking
statements. All forward-looking statements are subject to risks and uncertainties that could cause
actual results to differ materially from those projected. Factors that could cause such a
difference include, without limitation, the risk that commercial field trials of our products will
not occur when anticipated, general risks associated with product development and manufacturing,
changes in the utility regulatory environment, potential volatility of energy prices, rapid
technological change, competition, market acceptance of our products and our ability to achieve our
sales plans and cost reduction targets, as well as other risks set forth in our filings with the
Securities and Exchange Commission including those set forth under Item&nbsp;1A &#151; Risk Factors in this
report.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Overview and Recent Developments</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Overview</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We are a leading integrated fuel cell company with a growing global presence. We design,
manufacture, sell, install and service ultra-clean, highly efficient stationary fuel cell power
plants for distributed baseload power generation. Our power plants offer scalable on-site power and
utility grid support, helping customers solve their energy, environmental and business challenges.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Global urban populations are expanding, becoming more industrialized and requiring greater amounts
of power to sustain their growth. As policymakers and power producers struggle to find economical
and readily available solutions that will alleviate the impact of harmful pollutants and emissions,
the market for ultra-clean, efficient and reliable distributed generation is rapidly growing.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">With fully commercialized ultra-clean fuel cell power plants and decades of experience in the
industry, we are well positioned to grow our installed base of power plants. Our plants are
operating in more than 50 locations worldwide and have generated more than one billion kilowatt
hours (kWh) of electricity, which is equivalent to powering more than 90,000 average size U.S.
homes for one year. Our installed base and steadily growing backlog exceeds 180 megawatts (MW).
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Our diverse and growing customer base includes major electric utility companies, municipalities,
universities, government entities and businesses in a variety of commercial and industrial
enterprises. Our leading geographic markets are South Korea and the United States and we are
actively pursuing expanding opportunities in Asia, Europe, Canada and Latina America.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We service the power plants for virtually every customer we have globally under long term service
agreements. We monitor and operate the power plants around the clock from our technical assistance
center located at our Danbury, Connecticut headquarters. We have an extensive service network of
FuelCell Energy technicians that provide on-site service and maintenance.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Recent Developments</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>POSCO
Power 70 MW Order</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">In May&nbsp;2011, the Company announced a $129&nbsp;million order for 70 megawatts of fuel cell kits and
other equipment and services to POSCO Power. Fuel cell kit shipments commenced during the
fourth-quarter of fiscal 2011 in accordance with the order and will occur monthly through October
2013. Payment terms included a down payment and milestone payments during the term of the
contract. The Company
received milestone payments of approximately $51&nbsp;million during fiscal 2011. POSCO Power is an
independent power producer in South Korea and subsidiary of POSCO, a global steel producer.
</DIV>


<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->43<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">




<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>B1200 Repair and Upgrade Program</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">During the second quarter of fiscal 2011, the Company incurred an obligation to repair and upgrade
a select group of 1.2 megawatt (MW)&nbsp;fuel cell modules produced between 2007 and early 2009. The
repair and upgrade obligation was based on events that occurred and knowledge obtained concerning
the performance of this select group of modules during the second fiscal quarter of 2011 however,
the formal agreement to begin the repair and upgrade program was not finalized until May&nbsp;2011. The
program commenced in the third quarter of 2011 and is expected to conclude by mid-2012. The
Company recorded a charge of approximately $8.8&nbsp;million during the quarter ended April&nbsp;30, 2011
recorded as a cost of product sales and revenues on the consolidated statements of operations. In
the fourth quarter of fiscal 2011, the Company reduced its estimate for future repair costs under
this program resulting in a benefit to cost of product sales and revenues of $0.5&nbsp;million. During
fiscal 2011, the Company incurred actual costs of $2.9&nbsp;million, including $1.8&nbsp;million of repair
costs and $1.1&nbsp;million of module replacement costs, net of the estimated fair value of the deployed
module asset at the end of the respective LTSA contract term as the life of the deployed assets are
expected to be greater than the remaining contract term.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Series&nbsp;1 Preferred Share Obligation</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">On March&nbsp;31, 2011, the Company entered into an agreement with Enbridge, Inc. (&#147;Enbridge&#148;) to modify
the Class&nbsp;A Cumulative Redeemable Exchangeable Preferred Shares agreement (the &#147;Series&nbsp;1 preferred
share agreement&#148;) between FCE FuelCell Energy Ltd. (&#147;FCE Ltd&#148;), a wholly-owned subsidiary of
FuelCell Energy, and Enbridge, the sole holder of the Series&nbsp;1 preferred shares. Consistent with
the previous Series&nbsp;1 preferred share agreement, FuelCell Energy continues to guarantee the return
of principal and dividend obligations of FCE Ltd. to the Series&nbsp;1 preferred shareholders under the
modified agreement. The modification of the Series&nbsp;1 preferred share agreement resulted in a
reclassification of the instrument on the consolidated balance sheet from redeemable minority
interest to a liability (preferred stock obligation of subsidiary). As a result of this
modification and reclassification, the Company revalued the instrument. The revaluation of the
Series&nbsp;1 Preferred shares resulted in a reduction of additional paid in capital of $9.0&nbsp;million,
which is also presented on the consolidated statement of operations as a charge to modification of
redeemable preferred stock of subsidiary to arrive at net loss to common shareholders and is
included in the calculation of earnings per share for net loss to common shareholders. The Company
made its scheduled payments of Cdn. $10.9&nbsp;million during fiscal 2011 under the terms of the
modified agreement including the recording of interest expense of approximately Cdn. $2.3&nbsp;million.
As of October&nbsp;31, 2011, the carrying value of the Series&nbsp;1 Preferred shares was Cdn.$16.6&nbsp;million
($16.7&nbsp;million USD) and is classified as preferred stock obligation of subsidiary on the
consolidated balance sheets. Refer to Note 12 of Notes to Consolidated Financial Statements for
more information.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Registered Direct Offering</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">On January&nbsp;13, 2011 we sold an aggregate of 10,160,428 units at a negotiated price of $1.87 per
unit, with each unit consisting of (i)&nbsp;one share of FuelCell Energy, Inc. common stock, par value
$0.0001 per share (&#147;Common Stock&#148;) and (ii)&nbsp;one warrant to purchase 1.0 share of Common Stock, in a
registered direct offering for gross proceeds of $19.0&nbsp;million. The net proceeds from the sale of
the units, after deducting the placement agent fees and other offering expenses, were approximately
$17.8&nbsp;million. The warrants have an exercise price of $2.29 per share and are exercisable
beginning on the date that is six months and one day after the closing date and will expire twenty
one months after issuance.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Additionally, FuelCell Energy exercised its right in the fourth quarter of fiscal 2011 to require
the investor to purchase 10,000,000 additional shares. The sale price for the additional shares
was based on a fixed ten percent discount to a volume weighted average price (&#147;VWAP&#148;) measurement
at the time we
exercised the option. The net proceeds from the sale of the units, after deducting agent fees and
other expenses, were approximately $8.7&nbsp;million.
</DIV>


<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->44<!-- /Folio -->
</DIV>

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<H5 align="left" style="page-break-before:always"><A HREF="#C25704tocpage">Table of Contents</A></H5><P>



<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">


<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>Results of Operations</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Management evaluates the results of operations and cash flows using a variety of key performance
indicators including revenues compared to prior periods and internal forecasts, costs of our
products and results of our &#147;cost-out&#148; initiatives, and operating cash use. These are discussed
throughout the &#145;Results of Operations&#146; and &#145;Liquidity and Capital Resources&#146; sections.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Results of Operations are presented in accordance with accounting principles generally accepted in
the United States (&#147;GAAP&#148;) and as adjusted for certain items referenced below. Management also
uses non-GAAP measures which exclude non-recurring items in order to measure operating periodic
performance. Adjustments to GAAP are referenced below under &#147;Revenues and Costs of Revenues&#148; and
&#147;Net Loss to Common Shareholders&#148;. We have added this information because we believe it helps in
understanding the results of our operations on a comparative basis. This adjusted information
supplements and is not intended to replace performance measures required by U.S. GAAP disclosure.
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>Comparison of the Years Ended October&nbsp;31, 2011 and October&nbsp;31, 2010</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Revenues and Costs of revenues</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Our revenues and cost of revenues for the years ended October&nbsp;31, 2011 and 2010 were as follows:
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="44%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="6"><B>Years Ended</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="6">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="6" style="border-bottom: 1px solid #000000"><B>October 31,</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="6" style="border-bottom: 1px solid #000000"><B>Change</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2011</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2010</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>$</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>%</B></TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><B>Revenues:</B></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Product sales and revenues</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">115,104</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">59,226</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">55,878</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">94</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Research and development contracts</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">7,466</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">10,551</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(3,085</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(29</TD>
    <TD nowrap>)</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Total</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">122,570</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">69,777</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">52,793</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">76</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><B>Cost of revenues:</B></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Product sales and revenues</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">127,350</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">78,060</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">49,290</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">63</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Research and development contracts</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">7,830</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">10,370</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(2,540</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(25</TD>
    <TD nowrap>)</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Total</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">135,180</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">88,430</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">46,750</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">53</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><B>Gross profit (loss):</B></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Gross loss from product sales and revenues</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(12,246</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(18,834</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">6,588</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(35</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Gross (loss)&nbsp;profit from research and
development contracts</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(364</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">181</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(545</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(301</TD>
    <TD nowrap>)</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Total</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(12,610</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(18,653</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">6,043</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(32</TD>
    <TD nowrap>)</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Product Sales Cost-to-revenue ratio <SUP style="FONT-size: 85%; vertical-align: text-top">(1)</SUP></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1.11</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1.32</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">16</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>




<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR style="font-size: 6pt">
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="96%">&nbsp;</TD>
</TR>

<TR valign="top">
    <TD nowrap align="left"><SUP style="FONT-size: 85%; vertical-align: text-top">(1)</SUP></TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify">Cost-to-revenue ratio is calculated as cost of product sales and revenues divided
by product sales and revenues.</DIV></TD>
</TR>

</TABLE>



<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Total revenues for the year ended October&nbsp;31, 2011 increased $52.8&nbsp;million, or 76&nbsp;percent, to
$122.6&nbsp;million from $69.8&nbsp;million during the same period last year. Total cost of revenues for the
year ended October&nbsp;31, 2011 increased by $46.8&nbsp;million, or 53&nbsp;percent, to $135.2&nbsp;million from $88.4
million during the same period last year. A discussion of the changes in product sales and
revenues and research and development contracts follows.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Product sales and revenues</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Product sales and revenues increased $55.9&nbsp;million, or 94&nbsp;percent, in the fiscal year ended October
31, 2011 to $115.1&nbsp;million compared to $59.2&nbsp;million for the prior year period. Product sales and
revenues for fiscal year ended October&nbsp;31, 2011 included $88.0&nbsp;million from the sale of power
plants, fuel cell kits, fuel cell modules, and other fuel cell power plant components, $15.0
million of revenue primarily from the design and delivery of capital equipment to POSCO Power for
their fuel cell module assembly facility as well as construction and installation services, and
$12.1&nbsp;million of revenue from service and power purchase agreements.
This compared to product sales and revenues in fiscal 2010 which included $46.5 million of
 product sales (complete power plants, modules and components), $3.6 million related to the
 sale of stack module assembly and conditioning equipment to POSCO and for site engineering
 and construction work for projects where we are responsible for complete power plant system
 installation, $6.9 million related to service agreements and component sales and $2.2 million
related to PPAs. The increase in revenues is attributable to increased order flow from the Korea
and California markets and resulting increase in production over the prior year. As of October
31, 2011 our production run-rate was 56 MW.
Maintaining this annual run rate is expected to result in product sales and revenues
 in the range of approximately $31 million to $34 million per quarter in fiscal
 2012. Fuel cell kits are being produced at a rate of 2.8 MW per month through October 2013 to
 fulfill the 70 MW order  received from POSCO Power in 2011. Planned production in fiscal
2012 includes 33.6 MW of fuel cell kits, 10 MW for other backlog and scheduled re-stacks under
long-term service agreements and the balance reserved for projected new orders requiring delivery
 in 2012. The Company&#146;s production rate will be adjusted based on the timing and amount of new
customer contracts.</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->45<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">




<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Cost of product sales and revenues increased $49.3&nbsp;million, or 63&nbsp;percent in fiscal year ended
October&nbsp;31, 2011 to $127.4&nbsp;million compared to $78.1&nbsp;million in the same period the prior year.
This increase is primarily due to the significant growth in revenues during fiscal 2011, as
compared to fiscal 2010, as well as the B1200 repair and upgrade program charge totaling $8.3
million. Fiscal 2011 cost of sales also reflects a benefit of approximately $1.0&nbsp;million from a
vendor settlement related to certain prior period issues associated with components purchased from
this vendor.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Included in the total cost of product sales and revenues reported above, Service agreement costs,
net of revenues, totaled $10.2&nbsp;million for the fiscal year ended October&nbsp;31, 2011 compared to $13.9
million in the same period of the prior year. The decrease in net service agreement costs is
primarily due to lower stack replacement and routine maintenance costs and increased revenues on
new MW class product installations. The loss on service agreements has historically been due to
high maintenance, stack replacement and other costs on older and sub-MW product designs. As these
products are retired or become a smaller overall percentage of the installed fleet, we expect the
loss on service agreements to continue to decline.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Gross loss for product sales and revenues improved to $12.2&nbsp;million, compared to $18.8&nbsp;million in
fiscal 2010. The product cost-to-revenue ratio was 1.11-to-1.00 for fiscal year ended October&nbsp;31,
2011 (1.03-to-1.00 excluding the $8.3&nbsp;million B1200 repair and upgrade charge) compared to
1.32-to-1.00 for fiscal year ended October&nbsp;31, 2010. Improvements in margins and cost ratio are
the result of improved absorption of fixed overhead costs from increased volume and lower product
costs and aftermarket costs, partially offset by the B1200 repair and upgrade program.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Cost of product sales and revenues includes costs to manufacture and ship our power plants and
power plant components to customers, site engineering and construction costs where we are
responsible for power plant system installation, costs for stack module assembly and conditioning
equipment sold to POSCO Power, warranty expense, liquidated damages and costs to service power
plants for customers with long-term service agreements (including maintenance and stack replacement
costs incurred during the period), PPA operating costs and lower of cost of market inventory
adjustments.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We contract with a concentrated number of customers for the sale of our products and for research
and development contracts. Refer to Note 1 of notes to consolidated financial statements for more
information on customer concentrations.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">There can be no assurance that we will continue to achieve historical levels of sales of our
products to our largest customers. Even though our customer base is expected to increase and our
revenue streams to diversify, a substantial portion of net revenues could continue to depend on
sales to a concentrated number of customers. Our agreements with these customers may be cancelled
if we fail to meet certain product specifications or materially breach the agreement, and our
customers may seek to renegotiate the terms of current agreements or renewals. The loss of, or
reduction in sales to, one or more of our larger customers, could have a material adverse effect on
our business, financial condition and results of operations.
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->46<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C25704tocpage">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">




<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Research and development contracts</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Research and development contracts revenue is derived primarily (greater than 90&nbsp;percent) from the
DOE and other governmental agencies. Research and development contracts revenue and related costs
for the fiscal years ended October&nbsp;31, 2011 and 2010 were as follows:
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="58%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="6"><B>Years Ended</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="6" style="border-bottom: 1px solid #000000"><B>October 31,</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Percentage</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2011</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2010</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>change</B></TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Research and development contracts</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">7,466</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">10,551</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(29</TD>
    <TD nowrap>%)</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Cost of research and development contracts</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">7,830</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">10,370</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(25</TD>
    <TD nowrap>%)</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Gross (loss)&nbsp;profit</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(364</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">181</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(301</TD>
    <TD nowrap>%)</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Research and development contracts revenue decreased $3.1&nbsp;million to $7.5&nbsp;million for fiscal
2011, compared to $10.6&nbsp;million for 2010. Cost of research and development contracts decreased $2.5
million to $7.8&nbsp;million during fiscal 2011, compared to $10.4&nbsp;million for 2010. Gross profit (loss)
from research and development contracts for 2011 was ($0.4) million or (5&nbsp;percent), compared to
$0.2&nbsp;million or 2&nbsp;percent in 2010. The decrease in revenue was due to lower levels of research
activities compared to the prior period as phase II of the solid oxide fuel cell development
program with the U.S. Department of Energy (DOE)&nbsp;ended. The Company began phase III of this
program towards the end of the second quarter 2011. The decline in margins is due to the mix of
cost share and lower overall government billing rates due to the increase in the commercial
business.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Administrative and selling expenses</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Administrative and selling expenses were $16.3&nbsp;million for the fiscal year ended October&nbsp;31, 2011
compared to $17.2&nbsp;million during fiscal 2010 as a cost reduction initiative reduced expenses.
Administrative and selling was lower primarily due to lower overall salary expense, lower stock
based compensation and sales and marketing costs compared to the prior year period.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Research and development expenses</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Research and development expenses decreased $1.8&nbsp;million to $16.8&nbsp;million during fiscal 2011,
compared to $18.6&nbsp;million in 2010. The decrease is a result of lower overall headcount and
increased support of commercial projects by our engineering staff during the period which are
classified as cost of sales.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Loss from operations</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Loss from operations for the fiscal year ended October&nbsp;31, 2011 was $45.7&nbsp;million compared to a
loss of $54.4&nbsp;million in 2010. The decrease is primarily due to improved product margins.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Interest expense</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Interest expense, increased to $2.6&nbsp;million for fiscal year ended October&nbsp;31, 2011 compared to $0.1
million for fiscal year ended October&nbsp;31, 2010. The increase is due to the modification of
redeemable preferred stock of subsidiary, which is the previously discussed Series&nbsp;I preferred
share obligation. Accounting guidance requires interest expense to be recorded on this instrument
post-modification.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">On March&nbsp;31, 2011, the modified instrument had a carrying value of Cdn. $25.2&nbsp;million. The Company
assessed the accounting guidance related to the classification of the preferred shares after the
modification on March&nbsp;31, 2011 and concluded that the preferred shares should be classified as a
mandatorily redeemable financial instrument, and presented as a liability on the consolidated
balance
sheet. As of October&nbsp;31, 2011, the carrying value of the Series&nbsp;1 Preferred shares was Cdn. $16.6
million ($16.7&nbsp;million USD) and is classified as &#147;Preferred stock obligation of subsidiary&#148; on the
consolidated balance sheets. As of October&nbsp;31, 2011, the current amount of this obligation totaled
$3.9&nbsp;million and the long term amount totaled $12.9&nbsp;million. Accretion expense associated with
this obligation will be recorded as interest expense on the consolidated statement of operations.
For the year ended October&nbsp;31, 2011, interest expense totaled approximately $2.4&nbsp;million.
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->47<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">




<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Income/loss from equity investments</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Equity income of $0.1&nbsp;million was recorded in fiscal year ended October&nbsp;31, 2011 relating to our
investment in Versa compared to a loss of $0.7&nbsp;million for the fiscal year ended October&nbsp;31, 2010.
The increase in Versa income is due to new research and development contracts entered into by Versa
during fiscal 2011.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Interest and other income, net</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Interest and other income, net, increased to $2.9&nbsp;million for fiscal 2011 compared to $1.4&nbsp;million
for 2010. The increase is due to higher royalty income related to our license agreements with
POSCO Power as POSCO Power sold more DFC power plants in 2011 compared to 2010 as well as the
benefit of foreign currency translation gains on the Series&nbsp;1 Preferred stock obligation of
subsidiary.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Accretion of Preferred Stock of Subsidiary</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The Series&nbsp;1 Preferred Shares issued by our subsidiary, FCE Ltd., to Enbridge were originally
recorded at a substantial discount to par value (&#147;fair value discount&#148;). On a quarterly basis, the
carrying value of the Series&nbsp;1 Preferred Shares was increased to reflect the passage of time with a
corresponding non-cash charge (accretion). The accretion of the fair value discount was $0.5
million and $2.4&nbsp;million for the fiscal years ended October&nbsp;31, 2011 and 2010, respectively. The
modification of the Series&nbsp;1 preferred share agreement resulted in a reclassification of the
instrument on the consolidated balance sheets from redeemable minority interest to a liability
(preferred stock obligation of subsidiary). Refer to Recent Developments as well as the section on
adjustment for modification of redeemable preferred stock of subsidiary below and Note 12 of Notes
to Consolidated Financial Statements for more information.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Provision for income taxes</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We have not paid federal or state income taxes in several years due to our history of net operating
losses, although we have paid foreign taxes in South Korea. For the fiscal year ended October&nbsp;31,
2011 our provision for income taxes was $0.1&nbsp;million, which related to South Korean tax
obligations. Although we were gross margin profitable for the third and fourth fiscal quarters of
2011, we cannot estimate when production volumes will be sufficient to generate taxable income.
Accordingly, no tax benefit has been recognized for these net operating losses or other deferred
tax assets as significant uncertainty exists surrounding the recoverability of these deferred tax
assets. Approximately $4.2&nbsp;million of our valuation allowance would reduce additional paid in
capital upon subsequent recognition of any related tax benefits.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">As of October&nbsp;31, 2011, we had $629&nbsp;million of federal NOL carryforwards that expire in the years
2020 through 2031 and $357&nbsp;million in state NOL carryforwards that expire in the years 2012 through
2031. Additionally, we had $9.3&nbsp;million of state tax credits available, of which $1&nbsp;million
expires in 2018. The remaining credits do not expire.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Net loss attributable to noncontrolling interest</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The net loss attributed to the noncontrolling interest for years ended October&nbsp;31, 2011 and October
31, 2010 was $0.3&nbsp;million and $0.7&nbsp;million, respectively.
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->48<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">




<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Adjustment for modification of redeemable preferred stock of subsidiary</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Modification of redeemable preferred stock of subsidiary resulted in a charge of $9.0&nbsp;million for
year ended October&nbsp;31, 2011. Due to the reclassification of the instrument to a liability, the
Company has accounted for this modification of the Series&nbsp;1 Preferred shares as an extinguishment
and therefore the difference between the fair value of the consideration transferred to the holders
of the preferred stock and the carrying amount of the preferred stock on our balance sheet prior to
the modification represents a return to the preferred stockholder and treated in a manner similar
to the treatment of dividends paid on preferred stock. Accordingly, the difference between (1)&nbsp;the
fair value of the Series&nbsp;1 Preferred shares and (2)&nbsp;the carrying amount of the Series&nbsp;1 Preferred
shares our balance sheet prior to the modification was subtracted from net loss to arrive at loss
to common stockholders in the calculation of earnings per share. The revaluation of the Series&nbsp;1
Preferred shares resulted in a reduction of additional paid in capital of $9.0&nbsp;million, which is
also presented on the consolidated statements of operations as a charge to modification of
redeemable preferred stock of subsidiary to arrive at net loss to common shareholders and is
included in the calculation of earnings per share for net loss to common shareholders. The Company
made its scheduled payments of Cdn. $10.9&nbsp;million during fiscal 2011 under the terms of the
modified agreement, including the recording of interest expense of approximately Cdn. $2.3&nbsp;million.
As of October&nbsp;31, 2011, the carrying value of the Series&nbsp;1 Preferred shares was Cdn.$16.6&nbsp;million
($16.7&nbsp;million USD) and is classified as preferred stock obligation of subsidiary on the
consolidated balance sheets.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Preferred Stock dividends</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Dividends recorded on the Series&nbsp;B Preferred Stock were $3.2&nbsp;million in each for the fiscal year
end periods of October&nbsp;31, 2011, 2010 and 2009.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Net loss to common shareholders and loss per common share</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Net loss to common shareholders represents the net loss for the period less the net loss
attributable to noncontrolling interest less the preferred stock dividends on the Series&nbsp;B
Preferred Stock and the $9.0&nbsp;million adjustment for the modification of redeemable preferred stock
of subsidiary. For the fiscal years ended October&nbsp;31, 2011 and 2010, net loss to common
shareholders was $57.9&nbsp;million and $58.9&nbsp;million, respectively and loss per common share was
$(0.47) and $(0.63), respectively.
</DIV>


<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->49<!-- /Folio -->
</DIV>




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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">


<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>Comparison of the Years Ended October&nbsp;31, 2010 and October&nbsp;31, 2009</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Revenues and Costs of revenues</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Our revenues and cost of revenues for the years ended October&nbsp;31, 2010 and 2009 were as follows:
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="44%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="6"><B>Years Ended</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="6">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="6" style="border-bottom: 1px solid #000000"><B>October 31,</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="6" style="border-bottom: 1px solid #000000"><B>Change</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2010</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2009</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>$</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>%</B></TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><B>Revenues:</B></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Product sales and revenues</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">59,226</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">73,804</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(14,578</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(20</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Research and development contracts</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">10,551</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">14,212</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(3,661</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(26</TD>
    <TD nowrap>)</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Total</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">69,777</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">88,016</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(18,239</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(21</TD>
    <TD nowrap>)</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><B>Cost of revenues:</B></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Product sales and revenues</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">78,060</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">107,033</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(28,973</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(27</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Research and development contracts</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">10,370</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">10,994</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(624</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(6</TD>
    <TD nowrap>)</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Total</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">88,430</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">118,027</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(29,597</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(25</TD>
    <TD nowrap>)</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><B>Gross profit (loss):</B></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Gross loss from product sales and revenues</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(18,834</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(33,229</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">14,395</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(43</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Gross profit from research and development
contracts</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">181</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">3,218</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(3,037</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(94</TD>
    <TD nowrap>)</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Total</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(18,653</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(30,011</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">11,358</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(38</TD>
    <TD nowrap>)</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Product Sales Cost-to-revenue ratio <SUP style="FONT-size: 85%; vertical-align: text-top">(1)</SUP></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1.32</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1.45</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(9</TD>
    <TD nowrap>)</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>




<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR style="font-size: 6pt">
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="96%">&nbsp;</TD>
</TR>

<TR valign="top">
    <TD nowrap align="left"><SUP style="FONT-size: 85%; vertical-align: text-top">(1)</SUP></TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify">Cost-to-revenue ratio is calculated as cost of product sales and revenues divided
by product sales and revenues.</DIV></TD>
</TR>

</TABLE>



<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Total revenues for the year ended October&nbsp;31, 2010 decreased by $18.2&nbsp;million, or 21&nbsp;percent,
to $69.8&nbsp;million from $88.0&nbsp;million during the same period last year. Total cost of revenues for
the year ended October&nbsp;31, 2010 decreased by $29.6&nbsp;million, or 25&nbsp;percent, to $88.4&nbsp;million from
$118.0&nbsp;million during the same period last year.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We contract with a concentrated number of customers for the sale of our products and for research
and development contracts. Refer to Note 1 of notes to consolidated financial statements for more
information on customer concentrations.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">There can be no assurance that we will continue to achieve historical levels of sales of our
products to our largest customers. Even though our customer base is expected to increase and our
revenue streams to diversify, a substantial portion of net revenues could continue to depend on
sales to a limited number of customers. Our agreements with these customers may be cancelled if we
fail to meet certain product specifications or materially breach the agreement, and our customers
may seek to renegotiate the terms of current agreements or renewals. The loss of, or a reduction in
sales to, one or more of our larger customers could have a material adverse effect on our business,
financial condition and results of operations.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Product sales and revenues</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We historically sold our fuel cell products below cost while the market develops and product costs
are reduced. We have been engaged in a formal commercial cost-out program since 2003 to reduce the
total life cycle costs of our power plants and have made significant progress primarily through
value engineering our products, manufacturing process improvements, higher production levels,
technology improvements and global sourcing. During fiscal 2009, we began production of our newest
MW-class power plants. The new design incorporates new stacks with outputs of 350 kW each compared
to 300 kW previously, along with lower component and raw material costs derived from process
improvements,
volume manufacturing and global sourcing. As a result, we experienced significant improvement in
our manufactured product margins during fiscal 2010. The overall product cost-to-revenue ratio
(including warranty expenses, liquidated damages, costs to service power plants for customers with
LTSAs, PPA operating costs and LCM adjustments) improved to 1.32 in fiscal 2010 from 1.45 in fiscal
2009.
</DIV>


<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->50<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">




<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Product sales and revenues decreased $14.6&nbsp;million to $59.2&nbsp;million for fiscal 2010, compared to
$73.8&nbsp;million for fiscal 2009. Lower product revenue resulted from the transition in product sales
mix to POSCO from complete power plants in fiscal 2009 to a larger proportion in fiscal 2010 being
only for the stack module part of the power plant. Partially offsetting this decline was higher
revenue from LTSAs due to sales of service agreements on power plant installations in South Korea.
Revenue in fiscal 2010 included $46.5&nbsp;million of product sales (complete power plants, modules and
components), $3.6&nbsp;million related to the sale of stack module assembly and conditioning equipment
to POSCO and for site engineering and construction work for projects where we are responsible for
complete power plant system installation, $6.9&nbsp;million related to service agreements and component
sales and $2.2&nbsp;million related to PPAs. Revenue in fiscal 2009 included $63.2 million of power plant sales,
$2.0 million related to site engineering and construction work for projects where we are responsible for complete power plant
system installation, $6.0 million related to service agreements and component sales
and $2.6 million of revenue related to PPAs. The amount of future product sales and revenues
is based on the timing and amount of new customer contracts.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Cost of product sales and revenues decreased to $78.1&nbsp;million for fiscal 2010, compared to $107.0
million during 2009. This decrease is due to the transition of production for POSCO from complete
power plants to only the stack module part of the power plant, production of lower cost products
and the impact from higher costs in 2009 due to delays in commissioning and final acceptance
testing on the first multi-megawatt products installed in South Korea. Although we did continue to
incur some post installation issues in fiscal 2010 in South Korea, they were significantly less
than in fiscal 2009.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">A subset of the totals reported above, Service agreements and aftermarket costs, net of revenues,
totaled $13.9&nbsp;million for the fiscal year ended October&nbsp;31, 2010 compared to $14.4&nbsp;million in the
same period of the prior year. The decrease in net service agreement and aftermarket costs is
primarily due to lower stack replacement and routine maintenance costs.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Cost of product sales and revenues includes costs to manufacture and ship our power plants and
power plant components to customers, site engineering and construction costs where we are
responsible for power plant system installation, costs for stack module assembly and conditioning
equipment sold to POSCO, warranty expense, liquidated damages and costs to service power plants for
customers with long-term service agreements (including maintenance and stack replacement costs
incurred during the period), PPA operating costs and LCM adjustments.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Research and development contracts</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Research and development contracts revenue is derived primarily (greater than 90&nbsp;percent) from the
DOE and other governmental agencies. Research and development contracts revenue and related costs
for the fiscal years ended October&nbsp;31, 2010 and 2009 were as follows:
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="58%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="6"><B>Years Ended</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="6" style="border-bottom: 1px solid #000000"><B>October 31,</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Percentage</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2010</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2009</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>change</B></TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Research and development contracts</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">10,551</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">14,212</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(26</TD>
    <TD nowrap>%)</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Cost of research and development contracts</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">10,370</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">10,994</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(6</TD>
    <TD nowrap>%)</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Gross profit</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">181</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">3,218</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(94</TD>
    <TD nowrap>%)</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Research and development contracts revenue decreased $3.7&nbsp;million to $10.5&nbsp;million for fiscal
2010, compared to $14.2&nbsp;million for 2009. Cost of research and development contracts decreased $0.6
million to $10.4&nbsp;million during fiscal 2010, compared to $11.0&nbsp;million for 2009. Margin from
research and
development contracts for 2010 was $0.2&nbsp;million or 2&nbsp;percent, compared to $3.2&nbsp;million or 23
percent in 2009. The decline in revenue was primarily due to lower activity on the SECA program.
</DIV>


<P align="center" style="font-size: 10pt">&nbsp;

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">




<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Administrative and selling expenses</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Administrative and selling expenses remained unchanged at $17.2&nbsp;million during fiscal 2010,
compared to 2009.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Research and development expenses</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Research and development expenses decreased $0.6&nbsp;million to $18.6&nbsp;million during fiscal 2010,
compared to $19.2&nbsp;million in 2009. The decrease is related to the cash management plan implemented
in fiscal 2009 and increased support by the Company&#146;s engineers on non-research and development
activities.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Loss from operations</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Loss from operations for the fiscal year ended October&nbsp;31, 2010 was $54.4&nbsp;million compared to a
loss of $66.4&nbsp;million in 2009. The improvement in net loss from operations was due to the $11.4
million net improvement in gross margin on product sales and research and development contracts and
lower research and development expenses.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Loss from equity investments</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Our ownership interest in Versa Power Systems, Inc. (&#147;Versa&#148;) at October&nbsp;31, 2010 was 39&nbsp;percent,
unchanged from 2009. We account for the investment under the equity method of accounting. Our share
of equity losses from Versa decreased $0.1&nbsp;million to $0.7&nbsp;million in fiscal 2010 compared to $0.8
million in 2009. This decrease was due to lower cost share requirements on research and development
activity being performed by Versa.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Interest and other income, net</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Interest and other income, net, increased to $1.4&nbsp;million for fiscal 2010 compared to $0.9&nbsp;million
for 2009. The increase is due to license fee income on the POSCO technology transfer agreements.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Provision for income taxes</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We have not paid federal or state income taxes in several years due to our history of net operating
losses, although we have paid foreign taxes in South Korea. In fiscal 2010, our provision for
income taxes was $0.1&nbsp;million, which related to South Korean tax obligations. During 2009, we
began manufacturing products that are gross margin profitable on a per unit basis; however, we
cannot estimate when production volumes will be sufficient to generate taxable income. Accordingly,
no tax benefit has been recognized related to current or prior year losses and other deferred tax
assets as significant uncertainty exists surrounding the recoverability of these deferred tax
assets. Approximately $4.2&nbsp;million of our valuation allowance would reduce additional paid in
capital upon subsequent recognition of any related tax benefits.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">As of October&nbsp;31, 2010, we had $541&nbsp;million of federal NOL carryforwards that expire in the years
2020 through 2030 and $343&nbsp;million in state NOL carryforwards that expire in the years 2011 through
2030. Additionally, we had $8.7&nbsp;million of state tax credits available, of which $1.0&nbsp;million
expires in 2018. The remaining credits do not expire.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Net loss attributable to noncontrolling interest</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The net loss attributed to the noncontrolling interest for 2010 was $0.7&nbsp;million.
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->52<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">




<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>Liquidity and Capital Resources</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Our future liquidity will be dependent on obtaining the order volumes and cost reductions
necessary to achieve profitable operations. We estimate that we can achieve Company profitability
at an annual production rate of 80 MW to 90 MW based on sales mix. Annual production capacity at
our manufacturing facility is up to 90 MW with full utilization under its current configuration.
Actual results will depend on product mix, volume, future service costs, and market pricing.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">During fiscal 2010, our manufacturing run-rate was an annualized 22 MW. In response to the
increased level of orders added to backlog, we increased our annual production run rate to 35 MW
per year during the fourth quarter of fiscal year 2010 and increased our annual production rate to
56 MW annually during in the third quarter of fiscal year 2011. We produced 46 MW in fiscal 2011.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Our current manufacturing capacity is up to 90 MW and we expect to invest approximately $3&nbsp;million
to $5&nbsp;million for upgrades and maintenance of production assets during 2012. With increasing order
flow, our plan is to expand production capacity to approximately 150 MW. This expansion will require the addition of equipment (e.g. furnaces, tape
casting and other equipment) to increase the capacity of certain manufacturing operations. Due to
the economies of scale and equipment required, we believe it is more cost effective to add capacity
in large blocks. We estimate that an expansion to 150 MW will require additional capital
investments of $30 to $40&nbsp;million, although this expansion may occur in stages depending on the
level of market demand.
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">
Increasing annual order volume and reduced product costs are
expected to reduce annual cash use and we expect positive cash flows
at an annual production rate of 80 &#150; 90 MW. In addition, we may also raise capital through a combination of; (i)
equity or strategic investments, (ii) debt financing; with improving operating results as the business
grows, the Company expects to have access to the debt markets to finance capital expansion and (iii)
potential local or state Government loans or grants in return for manufacturing job creation. The timing
and size of any financing will depend on multiple factors including market conditions, future order flow
and the need to adjust production capacity. If we are unable to raise additional capital, our growth
potential may be adversely affected and we may have to modify our plans. We anticipate that our
existing capital resources, together with anticipated order, revenues and cash flows, will be adequate to
satisfy our financial requirements and agreements through at least the next twelve months.
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Cash Flows</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Cash, cash equivalents, and investments in U.S. treasuries totaled approximately $63.4&nbsp;million as
of October&nbsp;31, 2011 compared to $54.6&nbsp;million as of October&nbsp;31, 2010.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Net use of cash, cash equivalents and investments during the year ended October&nbsp;31, 2011 was $21.6
million compared to $42.4&nbsp;million during the period ended October&nbsp;31, 2010. These totals exclude
proceeds from underwritten common stock offerings of $26.5&nbsp;million and $32.1&nbsp;million in 2011 and
2010, respectively as well as revolver net borrowings of $4.0&nbsp;million in 2011. Cash receipts from
progress payments for commercial orders combined with the favorable impact of improved product
margins resulted in lower cash, cash equivalents and investments in US treasuries utilization
during the period ended October&nbsp;31, 2011 compared to the prior year, partially offset by higher
return of capital payments on the Company&#146;s Series&nbsp;1 Preferred Share Obligation (Refer to Recent
Developments for further information).
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Cash and cash equivalents as of October&nbsp;31, 2011 was $51.4&nbsp;million compared to $20.5&nbsp;million as of
October&nbsp;31, 2010. The key components of our cash inflows and outflows were as follows:
</DIV>



<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; margin-left: 4%"><B><I>Operating Activities </I></B>&#151; Cash used in operating activities was $8.5&nbsp;million during fiscal year
2011 compared to $35.0&nbsp;million used in operating activities during 2010. The decrease in
operating cash
use compared to the prior year period is a result of an increase in deferred revenue due to new
order milestone payments and an increase in accrued liabilities primarily due to the reserve
established for the B1200 repair and upgrade program. These were partially offset by an
increase in accounts receivable on customer collections and increased other assets primarily due to restacks under LTSA&#146;s (refer to
discussion of Critical Accounting Policies and Estimates below). In
addition, as a result of higher revenues during fiscal 2011 and
strong order flow during the year, we increased our production
volumes
resulting in higher inventory.
</DIV>
<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->53<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; margin-left: 4%"><B><I>Investing Activities </I></B>- Cash provided by investing activities was $18.0&nbsp;million during fiscal
year 2011 compared to net cash used in investing activities of $30.3&nbsp;million during 2010. The
increase of $48.3&nbsp;million was mainly due to the net maturity of U.S treasuries during 2011 of
$22.0&nbsp;million, compared to a net purchase of U.S. treasuries of $27.2&nbsp;million during 2010.
During fiscal year 2011 the Company has purchased capital equipment totaling $3.4&nbsp;million and
invested $0.6&nbsp;million in Versa Power Systems, Inc.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; margin-left: 4%"><B><I>Financing Activities </I></B>- Cash provided by financing activities was $21.4&nbsp;million during fiscal
year 2011 compared to net cash provided by financing activities of $27.9&nbsp;million in the prior
year period. Cash provided by financing activities for fiscal 2011 and 2010 includes net
proceeds from the sale and issuance of common stock, net of registration fees, of $32.9&nbsp;million
and $32.1&nbsp;million, respectively. The decrease in financing cash in 2011 compared to 2010 is a
result of the Company incurring higher return of capital payments on the Series&nbsp;1 Preferred
Share Obligation (Refer to Recent Developments for further information) during fiscal year 2011,
compared to the prior year period. This decrease was partially offset by an increase in fiscal
2011 of $4.0&nbsp;million relating to borrowings on a new revolving credit facility.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; margin-left: 4%">The Company closed on a $5.0&nbsp;million revolving credit facility with JPMorgan Chase Bank, N.A.
and the Export-Import Bank of the United States during fiscal year 2011 and had net borrowings
of $4.0&nbsp;million during the period. The credit facility is to be used for working capital to
finance the manufacture and production and subsequent export sale of the Company&#146;s products or
services.
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Sources and Uses of Cash and Investments</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We continue to invest in new product and market development and, as such, we are not currently
generating positive cash flow from our operations on a consistent basis. Our operations are funded
primarily through cash generated from product sales and research and development contracts, license
fee income and sales of equity securities. In order to consistently produce positive cash flow
from operations, we need to be successful at increasing annual order volume and implementing our
cost reduction efforts. The status of these activities is described below.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><I>Increasing annual order volume</I>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We need to increase annual order volume to achieve profitability. Increased production volumes
lower costs by leveraging supplier/purchasing opportunities, creating opportunities for
incorporating manufacturing process improvements, and spreading fixed costs over more units. Our
overall manufacturing process has a production capacity of up to 90 MWwith full utilization.
Updates on our key geographic markets are as follows:
</DIV>



<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; margin-left: 8%"><I>South Korea: </I>The Company continues to deepen and broaden its partnership with South Korea
based POSCO Power. The $129&nbsp;million order for 70 MW of fuel cell kits and other equipment
and services announced in May&nbsp;2011 represents the beginning of demand related to the
renewable portfolio standard that takes effect in 2012 and mandates approximately 6,000 MW
through 2022. FuelCell Energy will supply 2.8 MW of fuel cell kits monthly beginning in
October&nbsp;2011 through October&nbsp;2013 under the contract to support POSCO Power&#146;s production
schedule of fuel cell modules. The size of the 70 MW order combined with the multi-year
term
has heightened interest in Direct FuelCells from prospective partners and customers in the
United States and in Europe since the announcement.
</DIV>
<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->54<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; margin-left: 8%">Using fuel cell components supplied by FuelCell Energy, POSCO Power assembled their first
fuel cell stack during the third quarter of 2011 in their recently built fuel cell module
assembly plant and installed the completed power plant at a customer site. The POSCO Power
fuel cell module assembly and balance of plant facilities are designed for 100 MW annual
capacity using fuel cell components purchased from FuelCell Energy. POSCO Power has
ordered 140 MW of fuel cell power plants, modules and components from the Company since
2007.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; margin-left: 8%">POSCO Power continues to expand the fuel cell market in South Korea as they grow
utility-scale installations, pursue commercial building opportunities with a demonstration
100 kilowatt (kW) unit, and develop export opportunities in Southeast Asia, beginning with
Indonesia. The Company completed and shipped the two demonstration 100 kilowatt (kW) fuel
cell modules under the joint development agreement with POSCO Power with one plant installed
at a hospital and the second plant being installed at a public park.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; margin-left: 8%"><I>California: </I>Our products address the need by utilities for ultra-clean baseload distributed
generation. The installed base in California continues to grow with the shipment of 12.4 MW
of DFC plants during fiscal 2011. Recently, the California Public Utilities Commission
updated the Self Generation and Incentive Program (SGIP)&nbsp;program and implemented a combined
heat and power feed-in tariff program. The SGIP provides incentives for both clean natural
gas and renewable biogas applications and has been shifted to a performance-based incentive.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; margin-left: 8%">The California Public Utilities Commission also recently enacted a long awaited feed-in
tariff for CHP applications providing on-site power up to 20 MW in size. Under the feed-in
tariff, excess electricity not used on-site can be sold to the grid at a price set by the
CPUC called the Market Price Referent &#151; or MPR &#151; as long as the heat is used on-site. This
feed-in tariff will improve the economics on fuel cell projects.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; margin-left: 8%"><I>Connecticut:
</I>During fiscal 2011, the Company received an order for a 1.4 MW DFC plant to be
installed at Central Connecticut State University. Connecticut adopted a comprehensive
clean energy policy in June&nbsp;2011 to expand energy efficiency and adoption of renewable
power, including a long-term renewable energy credit (LREC)&nbsp;program. Beginning in January
2012, Connecticut utilities are required to open LREC procurement contracts for low emission
renewable power projects 2 MW or less, which includes fuel cells. The program funding is
$300&nbsp;million in total over 20&nbsp;years with $4&nbsp;million required to be spent by utilities in
2012, the first year, increasing $4&nbsp;million per year to $20&nbsp;million by year 5, and then
declining in year 16 and thereafter. Utilities can pay up to $0.20/kWh for up to a 15&nbsp;year
term. The legislation also created a &#145;Green Bank&#146; with a broader mission than its
predecessor, the Connecticut Clean Energy Fund, including purchases of LREC&#146;s and financing
of renewable energy projects.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; margin-left: 8%"><I>Europe: </I>The European power generation market values efficiency and low emissions, and
represents an untapped market for ultra-clean baseload distributed generation fuel cell
power plants. Abengoa is an attractive partner as they understand the power industry,
possess sufficient scale and reach to develop and grow a fuel cell market in the targeted
geographies, and have the appropriate relationships to help educate regulatory bodies on the
advantages of ultra-clean baseload distributed generation.
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Cost reduction efforts</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Product cost reductions are essential for us to further develop the market for our fuel cell
products and attain profitability. Cost reductions will also reduce or eliminate the need for
incentive funding programs
which currently allow us to price our products to compete with grid-delivered power and other
distributed generation technologies. Product cost reductions come from several areas including:
</DIV>


<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="12%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">engineering improvements;</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="12%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">technology advances;</DIV></TD>
</TR>

</TABLE>
</DIV><P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->55<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">


<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="12%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">supply chain management;</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="12%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">production volume; and</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="12%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">manufacturing process improvements.</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Commitments and Significant Contractual Obligations</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">A summary of our significant future commitments and contractual obligations as of October&nbsp;31, 2011
and the related payments by fiscal year is summarized as follows:
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="32%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="7%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="7%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="7%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="7%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="7%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="18" style="border-bottom: 1px solid #000000"><B>Payments Due by Period</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Less than</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>1 - 3</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>3 - 5</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>More Than</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Contractual Obligations</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>Total</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>1 year</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>years</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>years</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>5 years</B></TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Purchase Commitments</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><SUP style="FONT-size: 85%; vertical-align: text-top">(1)</SUP></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">82,390</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">75,359</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">6,973</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">58</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Series&nbsp;1 Preferred obligation</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><SUP style="FONT-size: 85%; vertical-align: text-top">(2)</SUP></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">19,039</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">4,481</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">2,520</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">2,520</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">9,518</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Term loans (principal and interest)</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">5,434</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1,141</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">730</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">730</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">2,833</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Capital and operating lease
commitments</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><SUP style="FONT-size: 85%; vertical-align: text-top">(3)</SUP></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">3,373</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">970</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1,845</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">558</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Revolving Credit Facility</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><SUP style="FONT-size: 85%; vertical-align: text-top">(4)</SUP></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">4,000</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">4,000</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Series&nbsp;B Preferred dividends payable</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><SUP style="FONT-size: 85%; vertical-align: text-top">(5)</SUP></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Total</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">114,236</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">85,951</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">12,068</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">3,866</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">12,351</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
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    <TD>&nbsp;</TD>
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    <TD>&nbsp;</TD>
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        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
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<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR style="font-size: 6pt">
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="96%">&nbsp;</TD>
</TR>

<TR valign="top">
    <TD nowrap align="left">(1)</TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify">Purchase commitments with suppliers for materials, supplies and services incurred in
the normal course of business.</DIV></TD>
</TR>

<TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD nowrap align="left">(2)</TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify">Under the previous Series&nbsp;1 preferred shares agreement, FCE Ltd. had an accrued and
unpaid dividend obligation of approximately Cdn. $12,500,000 representing the deferral of
dividends plus interest from the commencement of the agreement in May&nbsp;2004 to present.
Payment was originally due to Enbridge as of December&nbsp;31, 2010, but was subsequently
extended based on mutual consent. Under the modified share provisions, the Company is
required to make (i)&nbsp;equal quarterly returns of capital cash payments to the holders of the
Series&nbsp;1 preferred shares on the last day of each calendar quarter starting on March&nbsp;31,
2011 and ending on December&nbsp;31, 2011 and (ii)&nbsp;additional return of capital payments, as
consideration for the one-year deferral, calculated at a 9.8&nbsp;percent rate per annum on the
unpaid Cdn. $12,500,000 obligation. Under the previous Series&nbsp;1 preferred shares
agreement, FCE Ltd. was to make annual dividend payments totaling Cdn. $1,250,000. The
terms of the Series&nbsp;1 preferred share agreement were also modified to adjust these payments
to (i)&nbsp;an annual amount of Cdn$500,000 for dividends and (ii)&nbsp;an annual amount of
Cdn.$750,000 as return of capital payments payable in cash. These payments commenced on
March&nbsp;31, 2011 and end on December&nbsp;31, 2020. Dividends accrue at a 1.25% quarterly rate on
the unpaid principal balance, and additional dividends will accrue on the cumulative unpaid
dividends (inclusive of the Cdn$12.5&nbsp;million unpaid dividend balance as of the modification
date) at a rate of 1.25% per quarter, compounded quarterly. On December&nbsp;31, 2020 the
amount of all accrued and unpaid dividends on the Series&nbsp;1 preferred shares of Cdn$21.1
million and the balance of the principal redemption price of Cdn$4.4&nbsp;million shall be paid
to the holders of the Series&nbsp;1 preferred shares. The Company has the option of making
dividend payments in the form of common stock or cash under terms outlined in the preferred
share agreement. For purposes of preparing the above table, the final balance of accrued
and unpaid dividends due December&nbsp;31, 2020 of Cdn$21.1&nbsp;million is assumed to be paid in the
form of common stock and not included in this table.</DIV></TD>
</TR>

<TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD nowrap align="left">(3)</TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify">Future minimum lease payments on capital and operating leases.</DIV></TD>
</TR>

<TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD nowrap align="left">(4)</TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify">In January&nbsp;2011, the Company entered into a $5.0&nbsp;million revolving credit facility with
JPMorgan Chase Bank, N.A. and the Export-Import Bank of the United States. The credit
facility is to be used for working capital to finance the manufacture and production and
subsequent export sale of the Company&#146;s products or
services. The agreement has a one year term with renewal provisions. The outstanding
principal balance of the facility will bear interest, at the option of the Company of either
the one-month LIBOR plus 1.5&nbsp;percent or the prime rate of JP Morgan Chase. The facility is
secured by certain working capital assets and general intangibles, up to the amount of the
outstanding facility balance. At October&nbsp;31, 2011, the outstanding amount owed under this
facility was $4.0&nbsp;million.</DIV></TD>
</TR>

</TABLE>

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<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR style="font-size: 6pt">
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="96%">&nbsp;</TD>
</TR>

<TR valign="top">
    <TD nowrap align="left">(5)</TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify">We are currently paying $3.2&nbsp;million in annual dividends on our Series&nbsp;B Preferred
Stock. The $3.2&nbsp;million annual dividend payment has not been included in this table as we
cannot reasonably determine the period when or if we will be able to convert the Series&nbsp;B
Preferred Stock into shares of our common stock. We may, at our option, convert these
shares into that number of shares of our common stock that are issuable at the then
prevailing conversion rate if the closing price of our common stock exceeds 150&nbsp;percent of
the then prevailing conversion price ($11.75) for 20 trading days during any consecutive 30
trading day period.</DIV></TD>
</TR>

</TABLE>



<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">In April&nbsp;2008, we entered into a 10-year loan agreement with the Connecticut Development
Authority allowing for a maximum amount borrowed of $4.0&nbsp;million. At October&nbsp;31, 2011, we had an
outstanding balance of $3.7&nbsp;million on this loan. The interest rate is 5&nbsp;percent and the loan is
collateralized by the assets procured under this loan as well as $4.0&nbsp;million of additional
machinery and equipment. Repayment terms require (i)&nbsp;interest only payments on outstanding
balances through November&nbsp;2009 and (ii)&nbsp;interest and principal payments commencing in December&nbsp;2009
through May&nbsp;2018.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Bridgeport FuelCell Park, LLC (&#147;BFCP&#148;), one of our wholly-owned subsidiaries, has an outstanding
loan with the Connecticut Clean Energy Fund, secured by assets of BFCP. Interest accrues monthly
at an annual rate of 8.75&nbsp;percent and repayment of principal and accrued interest is not required
until the occurrence of certain events. As of October&nbsp;31, 2011, no repayments of principal and
interest have been made and we cannot reasonably determine when such repayments will begin. The
outstanding balance on this loan, including accrued interest, is $0.8&nbsp;million as of October&nbsp;31,
2011.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We have pledged approximately $8.4&nbsp;million of our cash and cash equivalents as collateral and
standby letters of credit for certain banking requirements and contracts. As of October&nbsp;31, 2011,
outstanding standby letters of credit totaled $7.1&nbsp;million. These expire on various dates through
May&nbsp;2012.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">As of October&nbsp;31, 2011, we identified uncertain tax positions aggregating $15.7&nbsp;million and reduced
our net operating loss carryforwards by this amount. Because of the level of net operating losses
and valuation allowances, unrecognized tax benefits, even if not resolved in our favor, would not
result in any cash payment or obligation and therefore have not been included in the contractual
obligation table above.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">In addition to the commitments listed in the table above, we have the following outstanding
obligations:
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><I>Power purchase agreements</I>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">In California, we have 2.0 MW of power plant installations under power purchase agreements ranging
in duration from six to eight years. As owner of the power plants, we are responsible for all
operating costs necessary to maintain, monitor and repair the power plants. Under certain
agreements, we are also responsible for procuring fuel to run the power plants.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We qualified for incentive funding for these projects under California&#146;s SGIP and from other
government programs. Funds are payable upon commercial installation and demonstration of the plant
and may require return of the funds for failure of certain performance requirements during the
period specified by the government program. Revenue related to these incentive funds is recognized
ratably over the performance period. As of October&nbsp;31, 2011, we had remaining deferred incentive
funding revenue of less than $0.1&nbsp;million.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><I>Service and warranty agreements</I>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We warranty our products for a specific period of time against manufacturing or performance
defects. Our standard warranty period for products other than fuel cell kits is generally 15&nbsp;months
after shipment or 12&nbsp;months after acceptance of the product. We have agreed to warranty fuel cell
kits and components for 21&nbsp;months from the date of shipment due to the additional shipping and
customer manufacture time required. In addition to the standard product warranty, we have
contracted with certain customers to provide services to ensure the power plants meet minimum
operating levels for terms ranging from one to 20&nbsp;years. Our standard LTSA term is five years.
Pricing for service contracts is based upon estimates of future costs, which could be materially
different from actual expenses. Also see Critical Accounting Policies and Estimates for additional
details.
</DIV>

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<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><I>Research and development cost-share contracts</I>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We have contracted with various government agencies to conduct research and development as either a
prime contractor or sub-contractor under multi-year, cost-reimbursement and/or cost-share type
contracts or cooperative agreements. Cost-share terms require that participating contractors share
the total cost of the project based on an agreed upon ratio. In many cases, we are reimbursed only
a portion of the costs incurred or to be incurred on the contract. While government research and
development contracts may extend for many years, funding is often provided incrementally on a
year-by-year basis if contract terms are met and Congress authorizes the funds. As of October&nbsp;31,
2011, research and development sales backlog totaled $15.8&nbsp;million, of which $9.0&nbsp;million is
funded. Should funding be delayed or if business initiatives change, we may choose to devote
resources to other activities, including internally funded research and development.
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>Critical Accounting Policies and Estimates</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The preparation of financial statements and related disclosures requires management to make
estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and
expenses and the disclosure of contingent assets and liabilities. Actual results could differ from
those estimates. Estimates are used in accounting for, among other things, revenue recognition,
contract loss reserves, excess, slow-moving and obsolete inventories, product warranty costs,
reserves on long-term service agreements, share-based compensation expense, allowance for doubtful
accounts, depreciation and amortization, impairment of long-lived assets, income taxes and
contingencies. Estimates and assumptions are reviewed periodically, and the effects of revisions
are reflected in the consolidated financial statements in the period they are determined to be
necessary.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Our critical accounting policies are those that are both most important to our financial condition
and results of operations and require the most difficult, subjective or complex judgments on the
part of management in their application, often as a result of the need to make estimates about the
effect of matters that are inherently uncertain. Our accounting policies are set-forth below.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Revenue Recognition</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We earn revenue from (i)&nbsp;the sale and installation of fuel cell power plants and modules (ii)&nbsp;the
sale of component part kits and spare parts to customers, (iii)&nbsp;site engineering and construction
services (iv)&nbsp;providing services under long-term service agreements (&#147;LTSA&#148;), (v)&nbsp;the sale of
electricity under power purchase agreements (&#147;PPA&#148;) as well as incentive revenue from the sale of
electricity under PPA&#146;s, and (vi)&nbsp;customer-sponsored research and development projects. The
Company periodically enters into arrangements with customers that involve multiple elements of the
above items. We assess such contracts to ensure that consideration under the arrangement is being
appropriately allocated to each of the deliverables. Our revenue is primarily generated from
customers located throughout the U.S. and Asia and from agencies of the U.S. government. Revenue
from customer-sponsored research and
development projects is recorded as research and development contracts revenue and all other
revenues are recorded as product sales and revenues in the consolidated statements of operations.
</DIV>

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<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">For customer contracts for complete DFC Power Plants which the Company has adequate cost history
and estimating experience and that management believes it can reasonably estimate total contract
costs, revenue is recognized under the percentage of completion method of accounting. The use of
percentage of completion accounting requires significant judgment relative to estimating total
contract costs, including assumptions relative to the length of time to complete the contract, the
nature and complexity of the work to be performed, anticipated increases in wages and prices for
subcontractor services and materials, and the availability of subcontractor services and materials.
Our estimates are based upon the professional knowledge and experience of our engineers, program
managers and other personnel, who review each long-term contract on a quarterly basis to assess the
contract&#146;s schedule, performance, technical matters and estimated cost at completion. Changes in
estimates are applied retrospectively and when adjustments in estimated contract costs are
identified, such revisions may result in current period adjustments to earnings applicable to
performance in prior periods. Revenues are recognized based on the percentage of the contract
value that incurred costs to date bear to estimated total contract costs, after giving effect to
estimates of costs to complete based on most recent information. For customer contracts for new or
significantly customized products, where management does not believe it has the ability to
reasonably estimate total contract costs, revenue is recognized using the completed contract method
and therefore all revenue and costs for the contract are deferred and not recognized until
installation and acceptance of the power plant is complete. For all types of contracts, we
recognize anticipated contract losses as soon as they become known and estimable. We have recorded
an estimated contract loss reserve of $0.1&nbsp;million and $0.6&nbsp;million as of October&nbsp;31, 2011 and
October&nbsp;31, 2010, respectively. Actual results could vary from initial estimates and reserve
estimates will be updated as conditions change.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Revenue from component part kits and spare parts sales is recognized upon shipment or title
transfer under the terms of the customer contract. Terms for certain contracts provide for a
transfer of title and risk of loss to our customers at our factory locations upon completion of our
contractual requirement to produce and products prepare the products for shipment. A shipment in
place may occur in the event that the customer is unready to take delivery of the products on the
contractually specified delivery dates.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Site engineering and construction services revenue is recognized on a percentage of completion
basis as costs are incurred.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Revenue from LTSA contracts for power plants with our 5-year stack design is earned ratably over
the term of the contract by performing routine monitoring and maintenance and by meeting a certain
level of power output. For our legacy LTSA contracts on power plants with our older 3-year stack
design, a portion of the contract value related to the stack replacement had been deferred. Upon
stack replacement, revenue is recognized ratably over the remaining contract term. Revenue related
to routine monitoring and maintenance under legacy contracts is recognized ratably over the full
term of the contract. Although the Company has recently entered into LTSA contracts in excess of
five years, no revenue has been recognized on these LTSA&#146;s.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Under PPA&#146;s, revenue from the sale of electricity is recognized as electricity is provided to the
customer. Incentive revenue is recognized ratably over the term of the PPA.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Revenue from research and development contracts is recognized proportionally as costs are incurred
and compared to the estimated total research and development costs for each contract. Revenue from
government funded research and development programs are generally multi-year, cost-reimbursement
and/or cost-shared type contracts or cooperative agreements. We are reimbursed for reasonable and
allocable costs up to the reimbursement limits set by the contract or cooperative agreement, and on
certain contracts we are reimbursed only a portion of the costs incurred. While government
research and
development contracts may extend for many years, funding is often provided incrementally on a
year-by-year basis if contract terms are met and Congress has authorized the funds.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">During fiscal 2011, the Company entered into a sales contract and supplemental agreement with one
of its customers in which revenue is being recognized based upon the current guidance for multiple
deliverable revenue arrangements. The guidance for an arrangement with multiple-deliverables
states that the delivered items will be considered a separate unit of accounting if the following
criteria are met:
</DIV>


<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">The delivered item or items have value to the customer on a standalone basis.</DIV></TD>
</TR>

</TABLE>
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<DIV style="margin-top: 10pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">If the arrangement includes a general right of return relative to the delivered
item(s), delivery or performance of the undelivered item or items is considered probable
and substantially in the control of the vendor.</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The components of the contract were evaluated and it was determined that each have standalone value
to the customer. A selling price hierarchy is established for determining the selling price of the
multiple deliverables. The selling price used for each deliverable will be based on
vendor-specific objective evidence (VSOE)&nbsp;if available, third-party evidence (TPE)&nbsp;if VSOE is not
available, or estimated selling price (ESP)&nbsp;if neither VSOE nor TPE is available. The Company
evaluated the elements of the contract with the customer using this hierarchy and has determined
that estimated selling prices would be utilized for each element. These estimated selling prices
were principally based on the prices charged when these elements were sold separately on a limited
basis in the past.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Inventories and Advance Payments to Vendors</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Inventories consist principally of raw materials and work-in-process. In certain circumstances, we
will make advance payments to vendors for future inventory deliveries. These advance payments are
recorded as other current assets on the consolidated balance sheets.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Inventory is reviewed to determine if reserves are required for obsolescence (excess, obsolete, and
slow-moving inventory). This review includes analyzing inventory levels of individual parts
considering the current design of our products and production requirements as well as the expected
inventory needs for maintenance on installed power plants.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Warranty and Service Expense Recognition</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We warranty our products for a specific period of time against manufacturing or performance
defects. Our warranty is limited to a term generally 15&nbsp;months after shipment or 12&nbsp;months after
installation of our products, except for fuel cell kits. We have agreed to warranty fuel cell kits
and components for 21&nbsp;months from the date of shipment due to the additional shipping and customer
manufacture time required. We reserve for estimated future warranty costs based on historical
experience. We also provide for a specific reserve if there is a known issue requiring repair
during the warranty period. Estimates used to record warranty reserves are updated as we gain
further operating experience. As of October&nbsp;31, 2011 and October&nbsp;31, 2010, the warranty reserve,
which is classified in accrued liabilities on the consolidated balance sheet, totaled $1.1&nbsp;million
and $0.7&nbsp;million, respectively.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">In addition to the standard product warranty, we have entered into LTSA contracts with certain
customers to provide monitoring, maintenance and repair services for fuel cell power plants. Our
standard service agreement term is five years. Under the terms of our LTSA, the power plant must
meet a minimum operating output during the term. If minimum output falls below the contract
requirement, we may be subject to performance penalties or may be required to repair or replace the
customer&#146;s fuel cell stack. The Company has provided for a reserve for performance guarantees which
based on historical fleet performance totaled $2.2&nbsp;million and $1.2&nbsp;million as of October&nbsp;31, 2011
and October&nbsp;31, 2010, respectively.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The Company provides for reserves on all LTSA agreements when the estimated future stack
replacement and service costs are estimated to exceed the remaining contract value. This includes
power plants with our legacy 3-year stack design. We expect the replacement of these older 3-year
stack designs to continue into mid-2012. Reserve estimates for future costs on LTSA agreements are
determined by a number of factors including the estimated life of the stack, used replacement
stacks available, our limit of liability on service agreements and future operating plans for the
power plant. Our reserve estimates are performed on a contract by contract basis and include cost
assumptions based on what we anticipate the service requirements will be to fulfill obligations for
each contract. As of October&nbsp;31, 2011, our reserve on LTSA contracts totaled $8.9&nbsp;million compared
to $6.6&nbsp;million as of October&nbsp;31, 2010. The increase related to changes in estimates for future
expected costs. Prior to February&nbsp;1, 2010, we provided for a pricing reserve if the agreement was
sold below our standard pricing. As a result of our experience with these contracts and production
rates of stacks and related costing, effective February&nbsp;1, 2010, contract losses have been
estimated as described above. The result of this change in estimate was not material to the
consolidated financial statements.
</DIV>

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<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">At the end of our LTSA contracts, customers are expected to either renew the contract or we
anticipate that the stack module will be returned to the Company as the plant is no longer being
monitored or having routine service performed. In situations where the customer agrees at the time
of a restack to return the stack to the Company at the end of the LTSA term, the cost of the stack
is recorded as a long-term asset and depreciated over its expected life. If the Company does not
obtain rights to title from the customer, the cost of the stack which is not recoverable is
expensed. As of October&nbsp;31, 2011, the total remaining stack value was $15.1&nbsp;million compared to
$2.0&nbsp;million as of October&nbsp;31, 2010. This balance is expected to increase over time as stack
replacements occur. During fiscal year 2011, depreciation on this asset category totaled
approximately $2.4&nbsp;million compared to $0.1 in the prior year period.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">During the second quarter of fiscal 2011, the Company committed to a repair and upgrade program for
a select group of 1.2 megawatt (MW)&nbsp;fuel cell modules produced between 2007 and early 2009. The
Company recorded a charge of approximately $8.8&nbsp;million during the quarter ended April&nbsp;30, 2011
recorded as a cost of product sales and revenues on the consolidated statements of operations. In
the fourth quarter of fiscal 2011, the Company reduced its estimate of future costs under this
program by $0.5&nbsp;million recorded as a benefit to cost of product sales and revenues. Refer to the
B1200 repair and upgrade program discussed in Recent Developments above.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Share-Based Compensation</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We account for restricted stock awards (RSA&#146;s) based on the closing market price of the Company&#146;s
common stock on the date of grant. We account for stock options awarded to employees and
non-employee directors under the fair value method of accounting using the Black-Scholes valuation
model to estimate fair value at the grant date. The model requires us to make estimates and
assumptions regarding the expected life of the option, the risk-free interest rate, the expected
volatility of our common stock price and the expected dividend yield. The fair value of equity
awards is amortized to expense over the vesting period, generally four years. Share-based
compensation was $2.6&nbsp;million and $3.0&nbsp;million for the fiscal years ended October&nbsp;31, 2011 and
2010, respectively.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Income Taxes</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Income taxes are accounted for under the liability method. Deferred tax assets and liabilities are
determined based on net operating loss (&#147;NOL&#148;) carryforwards, research and development credit
carryforwards, and differences between financial reporting and income tax bases of assets and
liabilities. Deferred tax assets and liabilities are measured using enacted tax rates and laws
expected to be in effect when the differences are expected to reverse. The effect on deferred tax
assets and liabilities of a change in tax rates is recognized in income in the period that includes
the enactment date. A valuation allowance is recorded against deferred tax assets if it is
unlikely that some or all of the deferred tax assets will be realized.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We apply the guidance regarding how a company should recognize, measure, present, and disclose in
its financial statements uncertain tax positions that the company has taken or expects to take on a
tax return (including a decision whether to file or not file a return in a particular
jurisdiction). The company&#146;s financial statements reflect expected future tax consequences of such
positions presuming the taxing authorities&#146; full knowledge of the position and all relevant facts.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The evaluation of a tax position is a two-step process. The first step is recognition: the company
determines whether it is more likely than not that a tax position will be sustained upon
examination, including resolution of any related appeals or litigation processes, based on the
technical merits of the position. The second step is measurement: a tax position that meets the
&#147;more likely than not&#148; recognition threshold is measured to determine the amount of benefit to
recognize in the financial statements. The tax position is measured at the largest amount of
benefit that is greater than 50&nbsp;percent likely of being realized upon ultimate settlement.
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">




<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Certain transactions involving the Company&#146;s beneficial ownership occurred in fiscal 2011 and prior
years, which could have resulted in a stock ownership change for purposes of Section&nbsp;382 of the
Internal Revenue Code of 1986, as amended. We have completed a detailed Section&nbsp;382 study in
fiscal 2011 to determine if any of our NOL and credit carryovers will be subject to limitation.
Based on that study we have determined that there was no ownership change as of the end of our 2011
fiscal year under Section&nbsp;382.
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>Accounting Guidance Update</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Recently Adopted Accounting Guidance</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">In April&nbsp;2010, the FASB provided guidance on defining a milestone and determining when it may be
appropriate to apply the milestone method of revenue recognition for research or development
transactions. Research or development arrangements frequently include payment provisions whereby a
portion or all of the consideration is contingent upon the achievement of milestone events. An
entity may only recognize consideration that is contingent upon the achievement of a milestone in
its entirety in the period the milestone is achieved only if the milestone meets certain criteria.
We adopted this guidance effective November&nbsp;1, 2010 and it did not impact our financial statements.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">In December&nbsp;2009, the FASB issued revised guidance related to the consolidation of variable
interest entities (&#147;VIE&#148;). The revised guidance requires reporting entities to evaluate former
qualified special purpose entities for consolidation, changes the approach to determining a VIE&#146;s
primary beneficiary from a quantitative assessment to a qualitative assessment designed to identify
a controlling financial interest, and increases the frequency of required reassessments to
determine whether a company is the primary beneficiary of a VIE. It also clarifies, but does not
significantly change, the characteristics that identify a VIE. We adopted this guidance effective
November&nbsp;1, 2010 and it did not impact our financial statements.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">In October&nbsp;2009, the FASB issued guidance updating accounting standards for revenue recognition for
multiple-deliverable arrangements. The stated objective of the update was to address the
accounting for multiple-deliverable arrangements to enable vendors to account for products or
services separately rather than as a combined unit. The guidance provides amended methodologies
for separating consideration in multiple-deliverable arrangements and expands disclosure
requirements. We adopted this guidance for revenue arrangements entered into or materially
modified after November&nbsp;1, 2010 and it did not have a material impact on our financial statements
or disclosures to date. Refer to Note 1 in the Notes to Consolidated Financial Statements for
information on the multiple-deliverable arrangement evaluation performed on the 2011 POSCO
contract.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">In June&nbsp;2009, the FASB issued accounting guidance which requires a company to perform ongoing
reassessment of whether it is the primary beneficiary of a variable interest entity (&#147;VIE&#148;).
Specifically, the guidance modifies how a company determines when an entity that is insufficiently
capitalized or is not controlled through voting (or similar rights) should be consolidated. The
guidance clarifies that the determination of whether a company is required to consolidate a VIE is
based on, among other things, an entity&#146;s purpose and design and a company&#146;s ability to direct the
activities of the VIE that most significantly impact the VIE&#146;s economic performance. The guidance
requires an ongoing reassessment of whether a company is the primary beneficiary of a VIE and
enhanced disclosures of the company&#146;s involvement in VIEs and any significant changes in risk
exposure due to that involvement. We adopted this guidance effective November&nbsp;1, 2010 and it did
not have an impact on our financial statements.
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

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<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Recent Accounting Guidance Not Yet Effective</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">In January&nbsp;2010, the FASB issued guidance that requires new disclosures for fair value measurements
and provides clarification for existing disclosure requirements. This amended guidance requires
disclosures about inputs and valuation techniques used to measure fair value as well as disclosures
about significant transfers in and out of Levels 1 and Levels 2 fair value measurements and
disclosures about the purchase, sale, issuance and settlement activity of Level 3 fair value
measurements. This guidance is effective for interim and annual reporting periods beginning after
December&nbsp;15, 2009, except for disclosures about the purchase, sale, issuance and settlement
activity of Level 3 fair value measurements, which is effective for fiscal years beginning after
December&nbsp;15, 2010. The Company was not impacted by the disclosures effective for interim periods
beginning after December&nbsp;15, 2009 and we do not expect the remaining disclosures required after
December&nbsp;15, 2010 upon adoption of this guidance will have a material impact on our financial
statements or disclosures.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">In May&nbsp;2011, the FASB issued new guidance that clarifies and changes some fair value measurement
principles and disclosure requirements. Among them is the clarification that the concepts of
highest and best use and valuation premise in a fair value measurement, should only be applied when
measuring the fair value of nonfinancial assets. Additionally, the new guidance requires
quantitative information about unobservable inputs, and disclosure of the valuation processes used
and narrative descriptions with regard to fair value measurements within the Level 3 categorization
of the fair value hierarchy. The new guidance is effective for interim and annual reporting periods
beginning after December&nbsp;15, 2011, with early adoption prohibited. The adoption of this new
guidance is not expected to have a material impact on our financial statements or disclosures.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">In June&nbsp;2011, the FASB issued guidance that eliminates the option to present items of other
comprehensive income (&#147;OCI&#148;) as part of the statement of changes in stockholders&#146; equity, and
instead requires either OCI presentation and net income in a single continuous statement to the
statement of operations, or as a separate statement of comprehensive income. This new guidance is
effective for fiscal years, and interim periods within those years, beginning after December&nbsp;15,
2011, with early adoption permitted. The Company is required to adopt this update in the first
quarter of fiscal year 2013. The adoption of this accounting guidance is not expected to have a
material impact on our financial statements.
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">



<DIV align="left">
<A name="C25704110"></A>
</DIV>

<DIV align="left" style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="7%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left"><B>Item&nbsp;7A.</B></TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify"><B>QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK</B></DIV></TD>
</TR>
</TABLE>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Interest Rate Exposure</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We typically invest in U.S. Treasury securities with maturities ranging from less than three months
to one year or more. We expect to hold these investments until maturity and accordingly, these
investments are carried at cost and not subject to mark-to-market accounting. At October&nbsp;31, 2011,
our U.S. Treasury investments had a carrying value of $12.0&nbsp;million and maturity dates ranging from
November&nbsp;15, 2011 to March&nbsp;15, 2012. The fair value of these securities at October&nbsp;31, 2011
approximated their carrying value. At October&nbsp;31, 2010, our U.S. Treasury investments had a
carrying value of $34.1&nbsp;million and maturity dates ranging from November&nbsp;18, 2010 to March&nbsp;15,
2012. The fair value of these securities at October&nbsp;31, 2010 approximated their carrying value.
Cash is invested overnight with high credit quality financial institutions and therefore we are not
exposed to market risk from changing interest rates. Based on our overall interest rate exposure
at October&nbsp;31, 2011, including all interest rate sensitive instruments, a change in interest rates
of one percent would affect our results of operations by approximately $0.6&nbsp;million.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Foreign Currency Exchange Risk</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">As of October&nbsp;31, 2011, less than one percent of our total cash, cash equivalents and investments
were in currencies other than U.S. dollars (Canadian dollars and South Korean Won). We make
purchases from certain vendors in currencies other than U.S. dollars. Although we have not
experienced significant foreign exchange rate losses to date, we may in the future, especially to
the extent that we do not engage in currency hedging activities. The economic impact of currency
exchange rate movements on our operating results is complex because such changes are often linked
to variability in real growth, inflation, interest rates, governmental actions and other factors.
These changes, if material, may cause us to adjust our financing and operating strategies.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Derivative Fair Value Exposure</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Series&nbsp;1 Preferred Stock</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Our Series&nbsp;1 Preferred shares include embedded derivatives that require bifurcation from the host
contract. Specifically, the embedded derivatives requiring bifurcation from the host contract
include the conversion feature of the security and the variable dividend obligation. The aggregate
fair value of these derivatives included within long-term debt and other liabilities in our
consolidated balance sheets as of October&nbsp;31, 2011 and 2010 was $0.6&nbsp;million and $0.5&nbsp;million,
respectively. The fair value was based on valuation models using various assumptions including
historical stock price volatility, risk-free interest rate and a credit spread based on the yield
indexes of technology high yield bonds, foreign exchange volatility as the Series&nbsp;1 Preferred
security is denominated in Canadian dollars, and the closing price of our common stock. Changes in
any of these assumptions would change the underlying fair value with a corresponding charge or
credit to earnings. However, any changes to the assumptions are not expected to have a material
effect on our results of operations or financial condition.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Warrants</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">In connection with our investment in Versa, we received warrants for the right to purchase
additional shares of Versa&#146;s common stock. At October&nbsp;31, 2011 and 2010, we held warrants for the
right to purchase 4,830 and 3,969 shares of Versa&#146;s common stock, respectively. We have determined
that these warrants represent derivatives. The fair value of the warrants is based on the
Black-Scholes valuation model using historical stock price, volatility (based on a peer group since
Versa&#146;s common stock is not publicly traded) and risk-free interest rate assumptions. The fair
value of the warrants at October&nbsp;31, 2011 and 2010 was $0.2&nbsp;million and was included within
investment and loan to affiliate in our consolidated balance sheets. Changes in any of these
assumptions would result in a change in the fair value of the warrants and impact our results of
operations; however; the impact is not expected to be material. For example, a 10&nbsp;percent decrease
in the volatility assumption would have resulted in a charge to earnings of $30 thousand, assuming
all other assumptions remain the same.
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">



<DIV align="left">
<A name="C25704111"></A>
</DIV>

<DIV align="left" style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="7%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left"><B>Item&nbsp;8.</B></TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify"><B>CONSOLIDATED FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA</B></DIV></TD>
</TR>
</TABLE>
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="86%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Index to the Consolidated Financial Statements</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>Page</B></TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><A href="#C25704300">Report of Independent Registered Public Accounting Firm</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">66</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><A href="#C25704301">Consolidated Balance Sheets at October&nbsp;31, 2011 and 2010</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">67</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><A href="#C25704302">Consolidated Statements of Operations for the Years Ended
October&nbsp;31, 2011, 2010 and 2009</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">68</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><A href="#C25704303">Consolidated Statements of Changes in (Deficit) Equity
for the Years Ended October&nbsp;31, 2011, 2010 and 2009</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">69</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><A href="#C25704304">Consolidated Statements of Cash Flows for the Years Ended
October&nbsp;31, 2011, 2010 and 2009</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">70</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><A href="#C25704305">Notes to Consolidated Financial Statements</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">71</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">

<DIV align="left">
<A name="C25704300"></A>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Report of Independent Registered Public Accounting Firm</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt">The Board of Directors and Stockholders<BR>
FuelCell Energy, Inc.:

</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We have audited the accompanying consolidated balance sheets of FuelCell Energy, Inc. and
subsidiaries as of October&nbsp;31, 2011 and 2010, and the related consolidated statements of
operations, changes in (deficit)&nbsp;equity, and cash flows for each of the years in the three-year
period ended October&nbsp;31, 2011. We also have audited FuelCell Energy, Inc.&#146;s internal control over
financial reporting as of October&nbsp;31, 2011, based on criteria established in <I>Internal Control -
Integrated Framework </I>issued by the Committee of Sponsoring Organizations of the Treadway Commission
(COSO). FuelCell Energy, Inc.&#146;s management is responsible for these consolidated financial
statements, for maintaining effective internal control over financial reporting, and for its
assessment of the effectiveness of internal control over financial reporting, included in the
accompanying management report on internal controls over financial reporting. Our responsibility is
to express an opinion on these consolidated financial statements and an opinion on the Company&#146;s
internal control over financial reporting based on our audits.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We conducted our audits in accordance with the standards of the Public Company Accounting Oversight
Board (United States). Those standards require that we plan and perform the audits to obtain
reasonable assurance about whether the financial statements are free of material misstatement and
whether effective internal control over financial reporting was maintained in all material
respects. Our audits of the consolidated financial statements included examining, on a test basis,
evidence supporting the amounts and disclosures in the financial statements, assessing the
accounting principles used and significant estimates made by management, and evaluating the overall
financial statement presentation. Our audit of internal control over financial reporting included
obtaining an understanding of internal control over financial reporting, assessing the risk that a
material weakness exists, and testing and evaluating the design and operating effectiveness of
internal control based on the assessed risk. Our audits also included performing such other
procedures as we considered necessary in the circumstances. We believe that our audits provide a
reasonable basis for our opinions.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">A company&#146;s internal control over financial reporting is a process designed to provide reasonable
assurance regarding the reliability of financial reporting and the preparation of financial
statements for external purposes in accordance with generally accepted accounting principles. A
company&#146;s internal control over financial reporting includes those policies and procedures that (1)
pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the
transactions and dispositions of the assets of the company; (2)&nbsp;provide reasonable assurance that
transactions are recorded as necessary to permit preparation of financial statements in accordance
with generally accepted accounting principles, and that receipts and expenditures of the company
are being made only in accordance with authorizations of management and directors of the company;
and (3)&nbsp;provide reasonable assurance regarding prevention or timely detection of unauthorized
acquisition, use, or disposition of the company&#146;s assets that could have a material effect on the
financial statements.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Because of its inherent limitations, internal control over financial reporting may not prevent or
detect misstatements. Also, projections of any evaluation of effectiveness to future periods are
subject to the risk that controls may become inadequate because of changes in conditions, or that
the degree of compliance with the policies or procedures may deteriorate.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">In our opinion, the consolidated financial statements referred to above present fairly, in all
material respects, the financial position of FuelCell Energy, Inc. and subsidiaries as of October
31, 2011 and 2010, and the results of their operations and their cash flows for each of the years
in the three-year period ended October&nbsp;31, 2011, in conformity with U.S. generally accepted
accounting principles. Also in our opinion, FuelCell Energy, Inc. maintained, in all material
respects, effective internal control over financial reporting as of October&nbsp;31, 2011, based on
criteria established in <I>Internal Control &#151; Integrated Framework </I>issued by the Committee of
Sponsoring Organizations of the Treadway Commission.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">/s/ KPMG LLP
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt">Hartford, Connecticut<BR>
January&nbsp;17, 2012

</DIV>


<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->66<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">




<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>FUELCELL ENERGY, INC.</B>
</DIV>

<DIV align="left">
<A name="C25704301"></A>
</DIV>
<!-- xbrl,bs -->
<DIV align="center" style="font-size: 10pt"><B>Consolidated Balance Sheets</B></DIV>
<!-- xbrl,body -->

<DIV align="center" style="font-size: 10pt"><B>(Amounts in thousands, except share and per share amounts)</B></DIV>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="72%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>October 31,</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>October 31,</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2011</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2010</B></TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px"><B>ASSETS</B></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Current assets:</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Cash and cash equivalents</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">51,415</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">20,467</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Investments &#151; U.S. treasury securities</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">12,016</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">25,019</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Accounts receivable, net of allowance for doubtful
accounts of $555 and $393, respectively</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">21,950</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">18,066</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Inventories, net</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">40,101</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">33,404</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Other current assets</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">7,466</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">5,253</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:60px; text-indent:-15px">Total current assets</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">132,948</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">102,209</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Property, plant and equipment, net</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">23,925</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">26,679</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Investments &#151; U.S. treasury securities</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">9,071</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Investment in and loans to affiliate</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">10,466</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">9,837</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Other assets, net</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">16,291</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">2,733</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:60px; text-indent:-15px">Total assets</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">183,630</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">150,529</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px"><B>LIABILITIES AND (DEFICIT)&nbsp;EQUITY</B></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Current liabilities:</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Current portion of long-term debt</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">5,056</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">976</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Accounts payable</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">14,143</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">10,267</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Accounts payable due to affiliate</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">104</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">575</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Accrued liabilities</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">26,894</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">16,721</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Deferred revenue</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">64,114</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">25,499</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Preferred stock obligation of subsidiary</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">3,854</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:60px; text-indent:-15px">Total current liabilities</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">114,165</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">54,038</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Long-term deferred revenue</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">7,000</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">8,042</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Long-term preferred stock obligation of subsidiary</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">12,878</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Long-term debt and other liabilities</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">4,105</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">4,056</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:60px; text-indent:-15px">Total liabilities</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">138,148</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">66,136</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Redeemable preferred stock of subsidiary</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">16,849</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Redeemable preferred stock (liquidation preference of
$64,020 at October&nbsp;31, 2011 and October&nbsp;31, 2010)</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">59,857</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">59,857</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Total (Deficit) Equity:</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Shareholders&#146; (deficit)&nbsp;equity</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:45px; text-indent:-15px">Common stock ($.0001 par value; 225,000,000
shares authorized; 138,400,497 and
112,965,725 shares issued and outstanding at
October&nbsp;31, 2011 and October&nbsp;31, 2010,
respectively)</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">13</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">11</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px">Additional paid-in capital</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">687,857</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">663,951</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:45px; text-indent:-15px">Accumulated deficit</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(701,336</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(655,623</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px">Accumulated other comprehensive income</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">15</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">11</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:45px; text-indent:-15px">Treasury stock, Common, at cost (5,679 shares
at October&nbsp;31, 2011 and October&nbsp;31, 2010)</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(53</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(53</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px">Deferred compensation</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">53</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">53</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:60px; text-indent:-15px">Total shareholders&#146; (deficit)&nbsp;equity</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(13,451</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">8,350</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Noncontrolling interest in subsidiaries</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(924</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(663</TD>
    <TD nowrap>)</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:60px; text-indent:-15px">Total (deficit)&nbsp;equity</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(14,375</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">7,687</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:75px; text-indent:-15px">Total liabilities and (deficit)&nbsp;equity</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">183,630</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">150,529</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<DIV align="center" style="font-size: 10pt; margin-top: 10pt">See accompanying notes to consolidated financial statements.
</DIV>
<!-- /xbrl,bs -->

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->67<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C25704tocpage">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">




<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>FUELCELL ENERGY, INC.</B>
</DIV>

<DIV align="left">
<A name="C25704302"></A>
</DIV>
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<DIV align="center" style="font-size: 10pt"><B>Consolidated Statements of Operations</B></DIV>
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<DIV align="center" style="font-size: 10pt"><B>For the Years Ended October&nbsp;31, 2011, 2010, and 2009</B></DIV>

<DIV align="center" style="font-size: 10pt"><B>(Amounts in thousands, except share and per share amounts)</B></DIV>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="58%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="10" style="border-bottom: 1px solid #000000"><B>Years Ended October 31,</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2011</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2010</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2009</B></TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Revenues:</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Product sales and revenues</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">115,104</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">59,226</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">73,804</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Research and development contracts</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">7,466</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">10,551</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">14,212</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px">Total revenues</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">122,570</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">69,777</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">88,016</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Costs of revenues:</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Cost of product sales and revenues</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">127,350</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">78,060</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">107,033</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Cost of research and development contracts</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">7,830</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">10,370</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">10,994</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px">Total cost of revenues</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">135,180</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">88,430</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">118,027</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Gross loss</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(12,610</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(18,653</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(30,011</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Operating expenses:</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Administrative and selling expenses</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">16,299</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">17,150</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">17,194</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Research and development expenses</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">16,768</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">18,562</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">19,160</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:45px; text-indent:-15px">Total operating expenses</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">33,067</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">35,712</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">36,354</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Loss from operations</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(45,677</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(54,365</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(66,365</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Interest expense</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(2,578</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(127</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(265</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Income (loss)&nbsp;from equity investments</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">58</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(730</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(812</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Interest and other income, net</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">2,861</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1,354</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">860</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Loss before redeemable preferred stock of subsidiary</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(45,336</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(53,868</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(66,582</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Accretion of redeemable preferred stock of
subsidiary</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(525</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(2,367</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(2,092</TD>
    <TD nowrap>)</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Loss before provision for income taxes</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(45,861</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(56,235</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(68,674</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Provision for income taxes</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(113</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(91</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Net loss</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(45,974</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(56,326</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(68,674</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Net loss attributable to noncontrolling interest</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">261</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">663</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Net loss attributable to FuelCell Energy, Inc.</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(45,713</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(55,663</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(68,674</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Adjustment for modification of redeemable
preferred
stock of subsidiary</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(8,987</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Preferred stock dividends</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(3,200</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(3,201</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(3,208</TD>
    <TD nowrap>)</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Net loss to common shareholders</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(57,900</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(58,864</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(71,882</TD>
    <TD nowrap>)</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Net loss to common shareholders per share</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Basic</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(0.47</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(0.63</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(0.99</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Diluted</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(0.47</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(0.63</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(0.99</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Weighted average shares outstanding</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Basic</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">124,498,073</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">93,925,863</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">72,392,928</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Diluted</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">124,498,073</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">93,925,863</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">72,392,928</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<DIV align="center" style="font-size: 10pt; margin-top: 10pt">See accompanying notes to consolidated financial statements.
</DIV>
<!-- /xbrl,op -->



<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->68<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C25704tocpage">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">




<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>FUELCELL ENERGY, INC.</B>
</DIV>

<DIV align="left">
<A name="C25704303"></A>
</DIV>
<!-- xbrl,se -->
<DIV align="center" style="font-size: 10pt"><B>Consolidated Statements of Changes in (Deficit) Equity</B></DIV>
<!-- xbrl,body -->

<DIV align="center" style="font-size: 10pt"><B>For the Years Ended October&nbsp;31, 2011, 2010, and 2009</B></DIV>

<DIV align="center" style="font-size: 10pt"><B>(Amounts in thousands, except share and per share amounts)</B></DIV>


<DIV align="center">
<TABLE style="font-size: 8pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="37%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Accumulated</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Other</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Additional</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Comprehensive</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Noncontrolling</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="6" style="border-bottom: 1px solid #000000"><B>Common Stock</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Paid-in</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Accumulated</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Income</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Treasury</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Deferred</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Interest in</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Total</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>Shares</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>Amount</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>Capital</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>Deficit</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>(Loss)</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>Stock</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>Compensation</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>subsidiaries</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>Equity</B></TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><B>Balance, October&nbsp;31, 2008</B></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">68,782,446</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">7</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">578,337</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(531,286</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(90</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">90</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">47,058</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Sale of common stock</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">14,450,118</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">50,193</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">50,194</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Share based compensation</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">4,815</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">4,815</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Stock issued under benefit plans</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1,151,875</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1,307</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1,307</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Preferred dividends &#151; Series&nbsp;B</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(3,208</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(3,208</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Change in fair value of warrants</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(148</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(148</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Deferred compensation</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">3,302</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">37</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(37</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Effect of foreign currency
translation</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(2</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(2</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Net loss attributable to FuelCell
Energy, Inc.</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(68,674</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(68,674</TD>
    <TD nowrap>)</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><B>Balance, October&nbsp;31, 2009</B></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">84,387,741</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">8</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">631,296</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(599,960</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(2</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(53</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">53</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">31,342</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Sale of common stock</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">27,600,000</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">3</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">32,077</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">32,080</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Share based compensation</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">2,965</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">2,965</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Conversion of Series&nbsp;B preferred
stock to common stock, net of
original issuance costs</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">8,510</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">93</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">93</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Stock issued under benefit plans</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">969,474</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">721</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">721</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Preferred dividends &#151; Series&nbsp;B</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(3,201</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(3,201</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Noncontrolling interest in
subsidiaries</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(663</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(663</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Effect of foreign currency
translation</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">13</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">13</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Net loss attributable to FuelCell
Energy, Inc.</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(55,663</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(55,663</TD>
    <TD nowrap>)</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><B>Balance, October&nbsp;31, 2010</B></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">112,965,725</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">11</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">663,951</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(655,623</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">11</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(53</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">53</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(663</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">7,687</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Sale of common stock</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">24,064,924</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">2</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">32,862</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">32,864</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Share based compensation</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">2,577</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">2,577</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Stock issued under benefit plans</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1,369,848</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">654</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">654</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Preferred dividends &#151; Series&nbsp;B</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(3,200</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(3,200</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">FuelCell Ltd. (adjustment from
Series&nbsp;1 modification)</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(8,987</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(8,987</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Noncontrolling interest in
subsidiaries</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(261</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(261</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Effect of foreign currency
translation</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">4</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">4</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Net loss attributable to FuelCell
Energy, Inc.</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(45,713</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(45,713</TD>
    <TD nowrap>)</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><B>Balance, October&nbsp;31, 2011</B></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">138,400,497</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">13</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">687,857</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(701,336</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">15</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(53</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">53</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(924</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(14,375</TD>
    <TD nowrap>)</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<DIV align="center" style="font-size: 10pt; margin-top: 10pt">See accompanying notes to consolidated financial statements.
</DIV>
<!-- /xbrl,se -->

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->69<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C25704tocpage">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">




<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>FUELCELL ENERGY, INC.</B>
</DIV>

<DIV align="left">
<A name="C25704304"></A>
</DIV>
<!-- xbrl,cf -->
<DIV align="center" style="font-size: 10pt"><B>Consolidated Statements of Cash Flows</B></DIV>
<!-- xbrl,body -->

<DIV align="center" style="font-size: 10pt"><B>For the Years Ended October&nbsp;31, 2011, 2010 and 2009</B></DIV>

<DIV align="center" style="font-size: 10pt"><B>(Amounts in thousands, except share and per share amounts)</B></DIV>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="58%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="10" style="border-bottom: 1px solid #000000"><B>Years Ended October 31,</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2011</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2010</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2009</B></TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><B>Cash flows from operating activities:</B></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Net loss</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(45,974</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(56,326</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(68,674</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Adjustments to reconcile net loss to net cash used in operating
activities:</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px">Share-based compensation</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">2,577</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">2,965</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">4,815</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:45px; text-indent:-15px">(Income) loss in equity investments</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(58</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">730</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">812</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px">Accretion of redeemable preferred stock of subsidiary</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">525</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">2,367</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">2,092</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:45px; text-indent:-15px">Interest receivable on loan to affiliate</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(185</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(155</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(141</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px">Asset impairment</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">765</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:45px; text-indent:-15px">Loss on derivatives</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">137</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">95</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">330</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px">Depreciation</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">6,431</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">7,438</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">8,591</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:45px; text-indent:-15px">Amortization of bond premium and interest expense</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">2,490</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">91</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">836</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px">Provision (recovery)&nbsp;for doubtful accounts</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">162</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">374</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(32</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">(Increase) decrease in operating assets:</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px">Accounts receivable</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(4,046</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">4,480</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(6,792</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:45px; text-indent:-15px">Inventories</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(6,697</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(7,971</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(910</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px">Other assets</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(15,586</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(785</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">2,402</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Increase (decrease)&nbsp;in operating liabilities:</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px">Accounts payable</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">3,405</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">774</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(7,050</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:45px; text-indent:-15px">Accrued liabilities</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">10,761</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">3,762</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">3,786</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px">Deferred revenue</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">37,573</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">6,404</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(5,268</TD>
    <TD nowrap>)</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:45px; text-indent:-15px"><B>Net cash used in operating activities</B></DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right"><B>(8,485</B></TD>
    <TD nowrap><B>)</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right"><B>(34,992</B></TD>
    <TD nowrap><B>)</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right"><B>(65,203</B></TD>
    <TD nowrap><B>)</B></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><B>Cash flows from investing activities:</B></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Capital expenditures</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(3,350</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(2,481</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(2,588</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Convertible loan to affiliate</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(600</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(600</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(600</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Treasury notes matured</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">55,000</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">32,500</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">41,000</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Treasury notes purchased</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(33,019</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(59,677</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:45px; text-indent:-15px"><B>Net cash provided by (used in) investing activities</B></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>18,031</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right"><B>(30,258</B></TD>
    <TD nowrap><B>)</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>37,812</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><B>Cash flows from financing activities:</B></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Repayment of debt</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(306</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(377</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(237</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Proceeds from debt</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">4,000</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">436</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Net proceeds from sale of common stock, net of registration fees</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">32,930</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">32,104</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">50,332</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Payment of preferred dividends and return of capital</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(15,226</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(3,695</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(3,631</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Common stock issued for stock plans and related expenses</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(151</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">273</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px"><B>Net cash provided by financing activities</B></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>21,398</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>27,881</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>47,173</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Effects on cash from changes in foreign currency rates</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">4</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">13</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(2</TD>
    <TD nowrap>)</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><B>Net increase (decrease)&nbsp;in cash and cash equivalents</B></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>30,948</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right"><B>(37,356</B></TD>
    <TD nowrap><B>)</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>19,780</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Cash and cash equivalents-beginning of year</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">20,467</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">57,823</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">38,043</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><B>Cash and cash equivalents-end of year</B></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left"><B>$</B></TD>
    <TD align="right"><B>51,415</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left"><B>$</B></TD>
    <TD align="right"><B>20,467</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left"><B>$</B></TD>
    <TD align="right"><B>57,823</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<DIV align="center" style="font-size: 10pt; margin-top: 10pt">See accompanying notes to the consolidated financial statements.
</DIV>
<!-- /xbrl,cf -->

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->70<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C25704tocpage">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">
<!-- xbrl,ns -->

<DIV align="left">
<A name="C25704305"></A>
</DIV>

<!-- xbrl,n -->
<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Note 1. Nature of Business and Significant Accounting Policies</B>
</DIV>

<!-- xbrl,body -->
<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Nature of Business</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">FuelCell Energy, Inc. and subsidiaries (the &#147;Company&#148;, &#147;we&#148;, &#147;us&#148;, &#147;our&#148;) are engaged in the
development and manufacture of high temperature fuel cells for clean electric power generation.
Our Direct FuelCell power plants produce reliable, secure and environmentally friendly 24/7 base
load electricity for commercial, industrial, government and utility customers. We have
commercialized our stationary fuel cells and are beginning the development of planar solid oxide
fuel cell and other fuel cell technology. We expect to incur losses until such time as we can
attain higher sales volumes.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The consolidated financial statements include our accounts and those of our wholly-owned
subsidiaries, including FuelCell Energy, Ltd. (&#147;FCE Ltd.&#148;), our Canadian subsidiary; Bridgeport
Fuel Cell Park, LLC (&#147;BFCP&#148;), Waterbury Renewable Energy (&#147;WRE&#148;), DFC-ERG Milford, LLC and DFC-ERG
Connecticut, LLC, which were formed for the purpose of developing projects within Connecticut; FCE
Korea Ltd., which was formed to facilitate our business operations in South Korea; and FuelCell
Energy Solutions GmbH (&#147;FCES GmbH&#148;) to facilitate business development in Europe. Alliance
Monterrey, LLC; Alliance Star Energy, LLC; and Alliance TST Energy, LLC, (collectively, the
&#147;Alliance Entities&#148;) are joint ventures with Alliance Power, Inc. (&#147;Alliance&#148;) established to
construct fuel cell power plants and sell power under power purchase agreements (&#147;PPA&#148;). We have
an 80&nbsp;percent interest in each entity and accordingly, the financial results of the Alliance
Entities are consolidated with our financial results. All intercompany accounts and transactions
have been eliminated.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Certain reclassifications have been made to the prior year amounts to conform to the current year
presentation.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Significant Accounting Policies</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><I>Cash and Cash Equivalents</I>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Cash equivalents consist primarily of investments in money market funds and U.S. Treasury
securities with original maturities averaging three months or less at date of acquisition. We
place our temporary cash investments with high credit quality financial institutions. We have
pledged approximately $8.4&nbsp;million of our cash and cash equivalents as collateral against letters
of credit, banking requirements and customer contracts. At October&nbsp;31, 2011 and 2010, we had
outstanding letters of credit of $7.1&nbsp;million and $7.3&nbsp;million, respectively.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><I>Investments</I>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Investments consist of U.S. Treasury securities with original maturities of greater than three
months at the date of acquisition. The notes are classified as held-to-maturity since we have the
ability and intention to hold them until maturity. The notes are carried at amortized cost, which
is par value, plus or minus unamortized premium or discount. We classify notes with remaining
maturities of one year or less as current assets and notes with remaining maturities greater than
one year as non-current assets.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><I>Inventories and Advance Payments to Vendors</I>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Inventories consist principally of raw materials and work-in-process. In certain circumstances, we
will make advance payments to vendors for future inventory deliveries. These advance payments are
recorded as other current assets on the consolidated balance sheets.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Inventory is reviewed to determine if reserves are required for obsolescence (excess, obsolete, and
slow-moving inventory). This review includes analyzing inventory levels of individual parts
considering the
current design of our products and production requirements as well as the expected inventory
requirements for maintenance on installed power plants.
</DIV>

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</DIV>

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<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><I>Property, Plant and Equipment</I>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Property, plant and equipment are stated at cost, less accumulated depreciation provided on the
straight-line method over the estimated useful lives of the respective assets. Leasehold
improvements are amortized on the straight-line method over the shorter of the estimated useful
lives of the assets or the term of the lease. When property is sold or otherwise disposed of, the
cost and related accumulated depreciation are removed from the accounts and any resulting gain or
loss is reflected in operations for the period.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><I>Intellectual Property</I>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Intellectual property, including internally generated patents and know-how, is carried at no value.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><I>Impairment of Long Lived Assets</I>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate
that the carrying amount of an asset group may not be recoverable. If events or changes in
circumstances indicate that the carrying amount of the asset group may not be recoverable, we
compare the carrying amount of an asset group to future undiscounted net cash flows, excluding
interest costs, expected to be generated by the asset group and their ultimate disposition. If the
sum of the undiscounted cash flows is less than the carrying value, the impairment to be recognized
is measured by the amount by which the carrying amount of the asset group exceeds the fair value of
the asset group. Assets to be disposed of are reported at the lower of the carrying amount or fair
value, less costs to sell.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><I>Revenue Recognition</I>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We earn revenue from (i)&nbsp;the sale and installation of fuel cell power plants and modules (ii)&nbsp;sale
of component part kits and spare parts to customers, (iii)&nbsp;site engineering and construction
services (iv)&nbsp;providing services under long-term service agreements (&#147;LTSA&#148;), (v)&nbsp;the sale of
electricity under power purchase agreements (&#147;PPA&#148;) as well as incentive revenue from the sale of
electricity under PPA&#146;s, and (vi)&nbsp;customer-sponsored research and development projects. Our revenue
is primarily generated from customers located throughout the U.S. and Asia and from agencies of the
U.S. government. Revenue from customer-sponsored research and development projects is recorded as
research and development contracts revenue and all other revenues are recorded as product sales and
revenues in the consolidated statements of operations.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">For customer contracts for complete DFC Power Plants which the Company has adequate cost history
and estimating experience and that management believes it can reasonably estimate total contract
costs, revenue is recognized under the percentage of completion method of accounting. The use of
percentage of completion accounting requires significant judgment relative to estimating total
contract costs, including assumptions relative to the length of time to complete the contract, the
nature and complexity of the work to be performed, anticipated increases in wages and prices for
subcontractor services and materials, and the availability of subcontractor services and materials.
Our estimates are based upon the professional knowledge and experience of our engineers, program
managers and other personnel, who review each long-term contract on a quarterly basis to assess the
contract&#146;s schedule, performance, technical matters and estimated cost at completion. Changes in
estimates are applied retrospectively and when adjustments in estimated contract costs are
identified, such revisions may result in current period adjustments to earnings applicable to
performance in prior periods. Revenues are recognized based on the percentage of the contract
value that incurred costs to date bear to estimated total contract costs, after giving effect to
estimates of costs to complete based on most recent information. For customer contracts for new or
significantly customized products, where management does not believe it has the ability to
reasonably estimate total contract costs, revenue is recognized using the completed contract method
and therefore all revenue and costs for the
contract are deferred and not recognized until installation and acceptance of the power plant is
complete. For all types of contracts, we recognize anticipated contract losses as soon as they
become known and estimable. We have recorded an estimated contract loss reserve of $0.1&nbsp;million
and $0.6&nbsp;million as of October&nbsp;31, 2011 and October&nbsp;31, 2010, respectively. Actual results could
vary from initial estimates and reserve estimates will be updated as conditions change.
</DIV>




<P align="center" style="font-size: 10pt">&nbsp;

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</DIV>




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<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Revenue from component part kits and spare parts sales is recognized upon shipment and title
transfer under the terms of the customer contract.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Revenue from LTSA contracts for power plants with our 5-year stack design is earned ratably over
the term of the contract by performing routine monitoring and maintenance and by meeting a certain
level of power output. For our legacy LTSA contracts on power plants with our older 3-year stack
design, a portion of the contract value related to the stack replacement has been deferred. Upon
stack replacement, revenue is recognized ratably over the remaining contract term. Revenue related
to routine monitoring and maintenance under legacy contracts is recognized ratably over the full
term of the contract.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Revenue from the sale of electricity under PPA&#146;s is recognized as electricity is provided to the
customer. Incentive revenue is recognized ratably over the term of the PPA. Site engineering and
construction services revenue is recognized on percentage of completion as costs are incurred.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Revenue from research and development contracts is recognized proportionally as costs are incurred
and compared to the estimated total research and development costs for each contract. Revenue from
government funded research, development and demonstration programs are generally multi-year,
cost-reimbursement and/or cost-shared type contracts or cooperative agreements. We are reimbursed
for reasonable and allocable costs up to the reimbursement limits set by the contract or
cooperative agreement, and on certain contracts we are reimbursed only a portion of the costs
incurred. While government research and development contracts may extend for many years, funding
is often provided incrementally on a year-by-year basis if contract terms are met and Congress has
authorized the funds.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">During fiscal 2011, the Company entered into a sales contract and supplemental agreement with one
of its customers in which revenue is being recognized based upon the current guidance for multiple
deliverable revenue arrangements. The guidance for an arrangement with multiple-deliverables
states that the delivered items will be considered a separate unit of accounting if the following
criteria are met:
</DIV>


<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">The delivered item or items have value to the customer on a standalone basis.</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">If the arrangement includes a general right of return relative to the delivered
item(s), delivery or performance of the undelivered item or items is considered probable
and substantially in the control of the vendor.</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The components of the contract were evaluated and it was determined that each have standalone value
to the customer. A selling price hierarchy is established for determining the selling price of the
multiple deliverables. The selling price used for each deliverable will be based on
vendor-specific objective evidence (VSOE)&nbsp;if available, third-party evidence (TPE)&nbsp;if VSOE is not
available, or estimated selling price (ESP)&nbsp;if neither VSOE nor TPE is available. The Company
evaluated the elements of the contract with the customer using this hierarchy and has determined
that estimated selling prices would be utilized for each element. These estimated selling prices
were principally based on the prices charged when these elements were sold separately on a limited
basis in the past.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><I>Warranty and Service Expense Recognition</I>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We warranty our products for a specific period of time against manufacturing or performance
defects. Our warranty is limited to a term generally 15&nbsp;months after shipment or 12&nbsp;months after
installation of our
products. We reserve for estimated future warranty costs based on historical experience. We also
provide for a specific reserve if a there is a known issue requiring repair during the warranty
period. Estimates used to record warranty reserves are updated as we gain further operating
experience. As of October&nbsp;31, 2011 and October&nbsp;31, 2010, the warranty reserve, which is classified
in accrued liabilities on the consolidated balance sheet totaled $1.1&nbsp;million and $0.7&nbsp;million,
respectively.
</DIV>

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</DIV>

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<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">In addition to the standard product warranty, we have entered into LTSA contracts with certain
customers to provide monitoring, maintenance and repair services for fuel cell power plants. Our
standard and most prevalent service agreement term is five years. Under the terms of our LTSA, the
power plant must meet a minimum operating output during the term. If minimum output falls below
the contract requirement, we may be subject to performance penalties or may be required to repair
or replace the customer&#146;s fuel cell stack. An estimate is not recorded for a potential performance
guarantee liability until a performance issue has occurred on a particular power plant. At that
point, the actual power plant&#146;s output is compared against the minimum output guarantee and a
reserve is recorded. The review of power plant performance is updated for each reporting period to
incorporate the most recent performance of the power plant and minimum output guarantee payments
made to customers, if any. The Company has provided for a reserve for performance guarantees,
which based on historical fleet performance totaled $2.2&nbsp;million and $1.2&nbsp;million as of October&nbsp;31,
2011 and 2010, respectively.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The Company provides for reserves on all LTSA agreements when the estimated future stack
replacement and service costs are estimated to exceed the remaining contract value. Reserve
estimates for future costs on LTSA agreements are determined by a number of factors including the
estimated life of the stack, used replacement stacks available, our limit of liability on service
agreements and future operating plans for the power plant. Our reserve estimates are performed on
a contract by contract basis and include cost assumptions based on what we anticipate the service
requirements will be to fulfill obligations for each contract. As of October&nbsp;31, 2011, our reserve
on LTSA contracts totaled $8.9&nbsp;million compared to $6.6&nbsp;million as of October&nbsp;31, 2010. The
increase related to changes in estimates for future expected costs. Prior to February&nbsp;1, 2010, we
provided for a pricing reserve if the agreement was sold below our standard pricing. As a result of
our experience with these contracts and production rates of stacks and related costing, effective
February&nbsp;1, 2010, contract losses have been estimated as described above. The result of this change
in estimate was not material to the consolidated financial statements.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">LTSA&#146;s for power plants that have our five-year stack design are not expected to require a stack
change to continue to meet minimum operating levels during the initial five-year term of the
contract, although we have limited operating experience with these products. Stack replacements for
new agreements which include the five-year stack design are expected to only be required upon
renewal of the service agreement by the customer.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">At the end of our LTSA contracts, customers are expected to either renew the contract or we
anticipate that the stack module or the entire power plant will be returned to the Company as the
plant is no longer being monitored or having routine service performed. In situations where the
customer agrees at the time of a restack to return the stack to the Company at the end of the LTSA
term, the cost of the stack is recorded as a long-term asset and depreciated over its expected
life. If the Company does not obtain rights to title from the customer, the cost of the stack is
expensed at the time of restack. As of October&nbsp;31, 2011, total stack value recorded as a long-term
asset was $15.1&nbsp;million, net of $2.4&nbsp;million of accumulated depreciation.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><I>Deferred Revenue, Royalty Income and Customer Deposits</I>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">In February&nbsp;2007, we entered into a 10-year manufacturing and distribution agreement with POSCO
Power (&#147;POSCO&#148;). Under the terms of this agreement, POSCO will manufacture balance of plant
(&#147;BOP&#148;) in South Korea using its design, procurement and manufacturing expertise. Under the terms
of the agreement, we will receive a 4.1&nbsp;percent royalty on sales of BOP made by POSCO, subject to
minimum royalties. Minimum
annual royalties recorded under this agreement were $0.6&nbsp;million and $0.3&nbsp;million for the years
ended October&nbsp;31, 2011 and 2010, respectively.
</DIV>

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<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">In October&nbsp;2009, we entered into a 10-year Stack Technology Transfer and License Agreement (the
&#147;2009 License Agreement&#148;) with POSCO allowing it to produce fuel cell stack modules from cells and
components provided by us. These fuel cell modules will be combined with BOP manufactured in South
Korea to complete electricity-producing fuel cell power plants for sale in South Korea. The 2009
License Agreement provides for an ongoing royalty, initially set at 4.1&nbsp;percent of the revenues
generated from sales of fuel cell stack modules manufactured and sourced by POSCO.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">In connection with the 2009 License Agreement, we received an upfront license fee of $10.0&nbsp;million.
License fee income is recognized ratably over the term of the 2009 License Agreement. The Company
recognized license fee income relating to the upfront license fee received during fiscal years
ended October&nbsp;31, 2011 and 2010 in the amount of $1.0&nbsp;million, respectively.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">In addition, we receive payments from customers upon the acceptance of a purchase order and when
contractual milestones are reached. These payments may be deferred based on the nature of the
payment and status of the specific project. Deferred revenue is recognized as revenue in accordance
with our revenue recognition policies summarized above.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><I>Research and Development Costs</I>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We perform both customer-sponsored research and development projects based on contractual agreement
with customers and company-sponsored research and development projects. Costs incurred for
customer-sponsored projects include manufacturing and engineering labor, applicable overhead
expenses, materials to build and test prototype units and other costs associated with
customer-sponsored research and development contracts. These costs are recorded as cost of
research and development contracts in the consolidated statements of operations.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Costs incurred for company-sponsored research and development projects consist primarily of labor,
overhead, materials to build and test prototype units and consulting fees. These costs are
recorded as research and development expenses in the consolidated statements of operations.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><I>Share-Based Compensation</I>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We account for restricted stock awards (RSA&#146;s) based on the closing market price of the Company&#146;s
common stock on the date of grant. We account for stock options awarded to employees and
non-employee directors under the fair value method of accounting using the Black-Scholes valuation
model to estimate fair value at the grant date. The model requires us to make estimates and
assumptions regarding the expected life of the option, the risk-free interest rate, the expected
volatility of our common stock price and the expected dividend yield. The fair value of equity
awards is amortized to expense over the vesting period, generally four years. Refer to Note 14 for
additional information.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><I>Income Taxes</I>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Income taxes are accounted for under the liability method. Deferred tax assets and liabilities are
determined based on net operating loss (&#147;NOL&#148;) carryforwards, research and development credit
carryforwards, and differences between financial reporting and income tax bases of assets and
liabilities. Deferred tax assets and liabilities are measured using enacted tax rates and laws
expected to be in effect when the differences are expected to reverse. The effect on deferred tax
assets and liabilities of a change in tax rates is recognized in income in the period that includes
the enactment date. A valuation allowance is recorded against deferred tax assets if it is
unlikely that some or all of the deferred tax assets will be realized.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The company&#146;s financial statements reflect expected future tax consequences of uncertain tax
positions that the company has taken or expects to take on a tax return (including a decision
whether to file or not file a return in a particular jurisdiction) presuming the taxing
authorities&#146; full knowledge of the position and all relevant facts.
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">




<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><I>Concentrations</I>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We contract with a concentrated number of customers for the sale of our products and for research
and development contracts. For the fiscal years ended October&nbsp;31, 2011, 2010 and 2009, our top
four customers accounted for 71&nbsp;percent, 68&nbsp;percent and 64&nbsp;percent, respectively, of our total
annual consolidated revenue.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The percent of consolidated revenues from each customer for the years ended October&nbsp;31, 2011, 2010
and 2009, respectively are presented below.
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="58%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2011</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2010</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2009</B></TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">POSCO</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">44</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">58</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">64</TD>
    <TD nowrap>%</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">BioFuels Fuel Cells, LLC</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">12</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">UTS BioEnergy, LLC</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">10</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Pacific Gas and Electric Company</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">5</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">10</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Total</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">71</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">68</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">64</TD>
    <TD nowrap>%</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">POSCO is a related party and owns approximately 8&nbsp;percent of the outstanding common shares of
the Company. There can be no assurance that we will continue to achieve historical levels of sales
of our products to our largest customers. Even though our customer base is expected to increase
and our revenue streams to diversify, a substantial portion of net revenues could continue to
depend on sales to a limited number of customers. Our agreements with these customers may be
cancelled if we fail to meet certain product specifications or materially breach the agreement, and
our customers may seek to renegotiate the terms of current agreements or renewals. The loss of, or
a reduction in sales to, one or more of our larger customers could have a material adverse effect
on our business, financial condition and results of operations.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><I>Derivatives</I>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We do not use derivatives for speculative purposes and through fiscal year end 2011, have not used
derivatives for trading purposes. Derivative instruments consist of our warrants to purchase
additional shares of common stock of Versa Power Systems, Inc. (&#147;Versa&#148;) and embedded derivatives
in our Series&nbsp;1 Preferred Shares. We account for these derivatives using the fair-value method
with changes in the underlying fair value recorded to earnings. Refer to Notes 2 and 12 for
additional information.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><I>Use of Estimates</I>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The preparation of financial statements and related disclosures in conformity with accounting
principles generally accepted in the U.S. requires management to make estimates and assumptions
that affect the reported amounts of assets, liabilities, revenues and expenses and the disclosure
of contingent assets and liabilities. Actual results could differ from those estimates. Estimates
are used in accounting for, among other things, revenue recognition, excess, slow-moving and
obsolete inventories, product warranty costs, LTSA reserves, allowance for uncollectible
receivables, depreciation and amortization, impairment of assets, taxes, and contingencies.
Estimates and assumptions are reviewed periodically, and the effects of revisions are reflected in
the consolidated financial statements in the period they are determined to be necessary.
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->76<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">




<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><I>Comprehensive Income (Loss)</I>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Comprehensive loss of $45.7&nbsp;million, $55.7&nbsp;million and $68.7&nbsp;million includes net loss attributable
to FuelCell Energy, Inc. of $45.7&nbsp;million, $55.7&nbsp;million and $68.7&nbsp;million (as reported before
preferred dividends and adjustment for modification of redeemable preferred stock) and foreign
currency translation adjustments of $4.0 thousand, $13.0 thousand and $2.0 thousand for the years
ended October&nbsp;31, 2011, 2010 and 2009 respectively, which are included as a component of
stockholders&#146; (deficit)&nbsp;equity in the consolidated balance sheets.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><I>Foreign Currency Translation</I>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The translation of FuelCell Korea Ltd&#146;s financial statements results in translation gains or
losses, which are recorded in accumulated other comprehensive income (loss)&nbsp;within stockholders&#146;
(deficit)&nbsp;equity.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Our Canadian subsidiary, FCE Ltd., is financially and operationally integrated and therefore the
temporal method of translation of foreign currencies is followed. The functional currency is U.S.
dollars. We are subject to foreign currency transaction gains and losses as certain invoices are
denominated in Canadian dollars. We recognized a gain of $1.0&nbsp;million, a loss of $0.01&nbsp;million and
a loss of $0.2&nbsp;million for the years ended October&nbsp;31, 2011, 2010 and 2009, respectively. These
amounts have been classified as interest and other income, net in the consolidated statements of
operations.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><I>Subsequent Events</I>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We have evaluated subsequent events and are not aware of any significant events that occurred
subsequent to the balance sheet date but prior to the filing of this Form 10-K with the SEC that
would have a material impact on our consolidated financial statements.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Recently Adopted Accounting Guidance</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">In April&nbsp;2010, the FASB provided guidance on defining a milestone and determining when it may be
appropriate to apply the milestone method of revenue recognition for research or development
transactions. Research or development arrangements frequently include payment provisions whereby a
portion or all of the consideration is contingent upon the achievement of milestone events. An
entity may only recognize consideration that is contingent upon the achievement of a milestone in
its entirety in the period the milestone is achieved only if the milestone meets certain criteria.
We adopted this guidance effective November&nbsp;1, 2010 and it did not impact our financial statements.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">In December&nbsp;2009, the FASB issued revised guidance related to the consolidation of variable
interest entities (&#147;VIE&#148;). The revised guidance requires reporting entities to evaluate former
qualified special purpose entities for consolidation, changes the approach to determining a VIE&#146;s
primary beneficiary from a quantitative assessment to a qualitative assessment designed to identify
a controlling financial interest, and increases the frequency of required reassessments to
determine whether a company is the primary beneficiary of a VIE. It also clarifies, but does not
significantly change, the characteristics that identify a VIE. We adopted this guidance effective
November&nbsp;1, 2010 and it did not impact our financial statements.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">In October&nbsp;2009, the FASB issued guidance updating accounting standards for revenue recognition for
multiple-deliverable arrangements. The stated objective of the update was to address the
accounting for multiple-deliverable arrangements to enable vendors to account for products or
services separately rather than as a combined unit. The guidance provides amended methodologies
for separating consideration in multiple-deliverable arrangements and expands disclosure
requirements. We adopted this guidance for revenue arrangements entered into or materially
modified after November&nbsp;1, 2010 and it did not have a material impact on our financial statements
or disclosures to date.
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->77<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">




<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">In June&nbsp;2009, the FASB issued accounting guidance which requires a company to perform ongoing
reassessment of whether it is the primary beneficiary of a variable interest entity (&#147;VIE&#148;).
Specifically, the guidance modifies how a company determines when an entity that is insufficiently
capitalized or is not controlled through voting (or similar rights) should be consolidated. The
guidance clarifies that the determination of whether a company is required to consolidate a VIE is
based on, among other things, an entity&#146;s purpose and design and a company&#146;s ability to direct the
activities of the VIE that most significantly impact the VIE&#146;s economic performance. The guidance
requires an ongoing reassessment of whether a company is the primary beneficiary of a VIE and
enhanced disclosures of the company&#146;s involvement in VIEs and any significant changes in risk
exposure due to that involvement. We adopted this guidance effective November&nbsp;1, 2010 and it did
not have an impact on our financial statements.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Recent Accounting Guidance Not Yet Effective</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">In January&nbsp;2010, the FASB issued guidance that requires new disclosures for fair value measurements
and provides clarification for existing disclosure requirements. This amended guidance requires
disclosures about inputs and valuation techniques used to measure fair value as well as disclosures
about significant transfers in and out of Levels 1 and Levels 2 fair value measurements and
disclosures about the purchase, sale, issuance and settlement activity of Level 3 fair value
measurements. This guidance is effective for interim and annual reporting periods beginning after
December&nbsp;15, 2009, except for disclosures about the purchase, sale, issuance and settlement
activity of Level 3 fair value measurements, which is effective for fiscal years beginning after
December&nbsp;15, 2010. The Company was not impacted by the disclosures effective for interim periods
beginning after December&nbsp;15, 2009 and we do not expect the remaining disclosures required after
December&nbsp;15, 2010 upon adoption of this guidance will have a material impact on our financial
statements or disclosures.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">In May&nbsp;2011, the FASB issued new guidance that clarifies and changes some fair value measurement
principles and disclosure requirements. Among them is the clarification that the concepts of
highest and best use and valuation premise in a fair value measurement should only be applied when
measuring the fair value of nonfinancial assets. Additionally, the new guidance requires
quantitative information about unobservable inputs, and disclosure of the valuation processes used
and narrative descriptions with regard to fair value measurements within the Level 3 categorization
of the fair value hierarchy. The new guidance is effective for interim and annual reporting periods
beginning after December&nbsp;15, 2011, with early adoption prohibited. The adoption of this new
guidance is not expected to have a material impact on our financial statements or disclosures.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">In June&nbsp;2011, the FASB issued guidance that eliminates the option to present items of other
comprehensive income (&#147;OCI&#148;) as part of the statement of changes in stockholders&#146; equity, and
instead requires either OCI presentation and net income in a single continuous statement to the
statement of operations, or as a separate statement of comprehensive income. This new guidance is
effective for fiscal years, and interim periods within those years, beginning after December&nbsp;15,
2011, with early adoption permitted. The Company is required to adopt this update in the first
quarter of fiscal year 2013. The adoption of this accounting guidance is not expected to have a
material impact on our financial statements.
</DIV>


<!-- xbrl,n -->
<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Note 2. Equity investments</B>
</DIV>

<!-- xbrl,body -->
<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Versa is one of our sub-contractors under the Department of Energy&#146;s (&#147;DOE&#148;) large-scale hybrid
project to develop a coal-based, multi-megawatt solid oxide fuel cell (&#147;SOFC&#148;) based hybrid system.
Versa is a private company founded in 2001 that is developing advanced SOFC systems for various
stationary and mobile applications. We have a 39&nbsp;percent ownership interest and account for Versa
under the equity method of accounting. We recognize our share of the income or losses as
income/(loss) from equity investments on the consolidated statements of operations.
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->78<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">




<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">In May&nbsp;2011, we loaned Versa $0.6&nbsp;million in the form of a convertible note (the &#147;2011 Convertible
Note&#148;). We have also loaned Versa $2.0&nbsp;million in the form of a convertible note in 2007 (the
&#147;2007 Convertible Note&#148;) and $0.6&nbsp;million in each year 2009 and 2010 in the form of convertible
notes (the &#147;2009 Convertible Note&#148; and the &#147;2010 Convertible Note&#148;, respectively). The 2011
Convertible Note matures in May&nbsp;2021, the 2010 Convertible Note matures April&nbsp;2020, the 2009
Convertible Note matures November&nbsp;2018 and the 2007 Convertible Note matures May&nbsp;2017, unless
certain prepayment events occur. In conjunction with the Convertible Notes, we received warrants
for the right to purchase 4,830 shares of Versa common stock at a weighted average exercise price
of $157 per share. Our ownership percentage would increase to 47&nbsp;percent if the Convertible Notes
and warrants are converted into common stock.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We have determined that the above warrants represent derivatives subject to fair value accounting.
The fair value is determined based on the Black-Scholes valuation model using historical stock
price, volatility (based on a peer group since Versa&#146;s common stock is not publicly traded) and
risk-free interest rate assumptions. The fair value of the warrants is included within investment
and loan to affiliate on the consolidated balance sheets and changes in the fair value of the
warrants are included in interest and other income on the consolidated statements of operations.
The fair value of the warrants as of October&nbsp;31, 2011 and 2010 was $0.2&nbsp;million and $0.2&nbsp;million,
respectively. The change in the fair value of the warrants was not material to the consolidated
financial statements for the years ended October&nbsp;31, 2011, 2010 and 2009. The carrying value of our
investment in and loans to Versa was $10.5&nbsp;million and $9.8&nbsp;million as of October&nbsp;31, 2011 and
2010, respectively.
</DIV>


<!-- xbrl,n -->
<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Note 3. Investments</B>
</DIV>

<!-- xbrl,body -->
<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The following table summarizes the amortized cost basis and fair value of our investments in U.S.
treasury securities at October&nbsp;31, 2011 and 2010:
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="44%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Gross</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Gross</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Amortized</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>unrealized</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>unrealized</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>cost</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>gains</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>(losses)</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>Fair value</B></TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><B><I>U.S. government obligations</I></B></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">At October&nbsp;31, 2011</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">12,016</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">14</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">12,030</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">At October&nbsp;31, 2010</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">34,090</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">74</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">34,164</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="72%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2011</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2010</B></TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><B><I>Reported as:</I></B></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Short-term investments</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">12,016</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">25,019</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Long-term investments</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">9,071</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">12,016</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">34,090</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">As of October&nbsp;31, 2011, investment securities had maturity dates ranging from November&nbsp;15,
2011 to March&nbsp;15, 2012, and estimated yields ranging from 1.13&nbsp;percent to 1.75&nbsp;percent, with a
weighted average yield of 1.32&nbsp;percent.
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->79<!-- /Folio -->
</DIV>

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<!-- xbrl -->

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">




<!-- xbrl,n -->
<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Note 4. Inventories</B>
</DIV>

<!-- xbrl,body -->
<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The components of inventory at October&nbsp;31, 2011 and October&nbsp;31, 2010 consisted of the following:
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="72%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2011</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2010</B></TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Raw materials</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">18,303</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">13,568</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Work-in-process</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">21,798</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">19,836</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Net inventory</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">40,101</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">33,404</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Raw materials consist mainly of various nickel powders and steels, various other components
used in producing cell stacks and purchased components for balance of
plant. Work-in-process inventory is
comprised of material, labor, and overhead costs incurred to build fuel cell stacks, which are
subcomponents of a power plant. Work in process also includes costs related to power plants in
inventory which have not yet been dedicated to a particular commercial customer contract.
</DIV>




<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">
Raw materials and work in process are net of valuation reserves of
approximately $2.6
million and $5.4&nbsp;million at October&nbsp;31, 2011 and 2010, respectively.
</DIV>


<!-- xbrl,n -->
<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Note 5. Accounts Receivable</B>
</DIV>

<!-- xbrl,body -->
<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Accounts receivable at October&nbsp;31, 2011 and 2010 consisted of the following:
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="72%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2011</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2010</B></TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">U.S. Government:</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Amount billed</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">52</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">223</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Unbilled recoverable costs</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1,012</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">605</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1,064</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">828</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Commercial customers:</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Amount billed</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">10,330</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">9,718</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Unbilled recoverable costs</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">10,556</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">7,520</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">20,886</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">17,238</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">21,950</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">18,066</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We bill customers for power plant sales based on reaching certain milestones. We bill the
U.S. government for research and development contracts based on actual costs incurred, typically in
the month subsequent to incurring costs. Unbilled recoverable costs relate to revenue recognized
on customer contracts that have not been billed. The amounts above are presented net of an
allowance for doubtful accounts of $0.6&nbsp;million and $0.4 thousand at October&nbsp;31, 2011 and 2010,
respectively.
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->80<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C25704tocpage">Table of Contents</A></H5><P>
<!-- xbrl -->

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">




<!-- xbrl,n -->
<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Note 6. Property, Plant and Equipment</B>
</DIV>

<!-- xbrl,body -->
<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Property, plant and equipment at October&nbsp;31, 2011 and 2010 consisted of the following:
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="58%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Estimated</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2011</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2010</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>Useful Life</B></TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Land</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">524</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">524</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="center">&#151;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Building and improvements</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">7,579</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">7,582</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="center">10-26 years</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Machinery, equipment and software</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">66,552</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">65,729</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="center">3-8 years</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Furniture and fixtures</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">2,755</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">2,695</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="center">10 years</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Power plants for use under PPAs</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">13,538</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">13,538</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="center">3-10 years</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Construction in progress (1)</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">5,762</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">3,114</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">96,710</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">93,182</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Less: Accumulated depreciation</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(72,785</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(66,503</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Property, plant and equipment, net</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">23,925</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">26,679</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<DIV align="left">
<DIV style="font-size: 3pt; margin-top: 10pt; width: 18%; border-top: 1px solid #000000">&nbsp;</DIV>
</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR style="font-size: 6pt">
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="96%">&nbsp;</TD>
</TR>

<TR valign="top">
    <TD nowrap align="left">(1)</TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify">Included in construction in progress are costs of $1.0&nbsp;million and $0.9&nbsp;million at
October&nbsp;31, 2011 and 2010, respectively, to build power plants that will service power
purchase agreement contracts.</DIV></TD>
</TR>

</TABLE>



<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Depreciation expense was $6.4&nbsp;million, $7.4&nbsp;million and $8.6&nbsp;million for the years ended
October&nbsp;31, 2011, 2010 and 2009, respectively.
</DIV>


<!-- xbrl,n -->
<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Note 7. Other Current Assets</B>
</DIV>

<!-- xbrl,body -->
<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Other current assets at October&nbsp;31, 2011 and October&nbsp;31, 2010 consisted of the following:
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="72%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2011</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2010</B></TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Advance payments to vendors <SUP style="FONT-size: 85%; vertical-align: text-top">(1)</SUP></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">4,378</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">4,033</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Interest receivable <SUP style="FONT-size: 85%; vertical-align: text-top">(2)</SUP></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">48</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">55</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Note receivable <SUP style="FONT-size: 85%; vertical-align: text-top">(3)</SUP></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">804</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Prepaid expenses and other <SUP style="FONT-size: 85%; vertical-align: text-top">(4)</SUP></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">2,236</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1,165</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Total</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">7,466</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">5,253</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<DIV align="left">
<DIV style="font-size: 3pt; margin-top: 10pt; width: 18%; border-top: 1px solid #000000">&nbsp;</DIV>
</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR style="font-size: 6pt">
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="96%">&nbsp;</TD>
</TR>

<TR valign="top">
    <TD nowrap align="left">(1)</TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify">Advance payments to vendors relate to inventory purchases. The October&nbsp;31, 2010 amount
has been reduced by a lower of cost or market adjustment $0.1&nbsp;million. There was no lower
of cost or market adjustment at October&nbsp;31, 2011</DIV></TD>
</TR>

<TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD nowrap align="left">(2)</TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify">Interest receivable relates to amounts due on investments in U.S. Treasury securities.</DIV></TD>
</TR>

<TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD nowrap align="left">(3)</TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify">Current portion of long-term note receivable.</DIV></TD>
</TR>

<TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD nowrap align="left">(4)</TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify">Primarily relates to other accounts receivable related to POSCO royalties and other
prepaid vendor expenses including insurance, rent and lease payments.</DIV></TD>
</TR>

</TABLE>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->81<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C25704tocpage">Table of Contents</A></H5><P>
<!-- xbrl -->

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">






<!-- xbrl,n -->
<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Note 8. Other Assets, net</B>
</DIV>

<!-- xbrl,body -->
<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Other assets, net at October&nbsp;31, 2011 and October&nbsp;31, 2010 consisted of the following:
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="72%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2011</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2010</B></TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Long-term stack residual value <SUP style="FONT-size: 85%; vertical-align: text-top">(1)</SUP></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">15,092</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">2,050</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Other <SUP style="FONT-size: 85%; vertical-align: text-top">(2)</SUP></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1,199</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">683</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Other Assets, net</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">16,291</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">2,733</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<DIV align="left">
<DIV style="font-size: 3pt; margin-top: 10pt; width: 18%; border-top: 1px solid #000000">&nbsp;</DIV>
</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR style="font-size: 6pt">
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="96%">&nbsp;</TD>
</TR>

<TR valign="top">
    <TD nowrap align="left">(1)</TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify">Relates to stack replacements performed under the Company&#146;s long-term service
agreements. The cost of the stack is recorded as a long term asset and is depreciated over
its expected life. See note 1 for additional information. Additions during the year ended
October&nbsp;31, 2011 were $15.4&nbsp;million. Accumulated depreciation was $2.4&nbsp;million and $0.1
million for the years ended October&nbsp;31, 2011 and 2010 respectively.</DIV></TD>
</TR>

<TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD nowrap align="left">(2)</TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify">Includes security deposits and note receivable.</DIV></TD>
</TR>

</TABLE>



<!-- xbrl,n -->
<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Note 9. Accrued Liabilities</B>
</DIV>

<!-- xbrl,body -->
<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Accrued liabilities at October&nbsp;31, 2011 and 2010 consisted of the following:
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="72%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2011</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2010</B></TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Accrued payroll and employee benefits <SUP style="FONT-size: 85%; vertical-align: text-top">(1)</SUP></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">4,672</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">3,430</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Accrued contract and operating costs <SUP style="FONT-size: 85%; vertical-align: text-top">(2)</SUP></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">88</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">2,126</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Reserve for product warranty costs <SUP style="FONT-size: 85%; vertical-align: text-top">(3)</SUP></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1,134</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">696</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Reserve for long-term service agreement costs <SUP style="FONT-size: 85%; vertical-align: text-top">(4)</SUP></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">11,096</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">7,742</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Reserve for B1200 repair and upgrade program <SUP style="FONT-size: 85%; vertical-align: text-top">(5)</SUP></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">7,949</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Accrued taxes, legal, professional and other <SUP style="FONT-size: 85%; vertical-align: text-top">(6)</SUP></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1,955</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">2,727</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">26,894</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">16,721</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<DIV align="left">
<DIV style="font-size: 3pt; margin-top: 10pt; width: 18%; border-top: 1px solid #000000">&nbsp;</DIV>
</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR style="font-size: 6pt">
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="96%">&nbsp;</TD>
</TR>

<TR valign="top">
    <TD nowrap align="left">(1)</TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify">Balance relates to amounts owed to employees for compensation and benefits as of the
end of the period.</DIV></TD>
</TR>

<TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD nowrap align="left">(2)</TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify">Balance includes estimated losses accrued on product sales contracts and amounts
estimated as potentially owed to customers related to contract performance.</DIV></TD>
</TR>

<TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD nowrap align="left">(3)</TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify">Activity in the reserve for product warranty costs during the year ended October&nbsp;31,
2011 included additions for estimates of potential future warranty obligations of $0.9
million on contracts in the warranty period and reserve reductions related to actual
warranty spend and reversals to income of $0.5&nbsp;million as contracts progress through the
warranty period or are beyond the warranty period.</DIV></TD>
</TR>

<TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD nowrap align="left">(4)</TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify">The Company provides for reserves on all LTSA agreements when the estimated future
stack replacement and service costs are estimated to exceed the remaining unrecognized
contract value. Our reserve estimates are performed on a contract by contract basis and
include cost assumptions based on what we anticipate the service requirements will be to
fulfill obligations for each contract. As of October&nbsp;31, 2011, our reserve on LTSA
contracts totaled $8.9&nbsp;million compared to $6.6&nbsp;million as of October&nbsp;31, 2010.
If minimum output falls below the contract requirement, we may be subject to
performance penalties or may be required to repair or replace the customer&#146;s fuel cell
stack. An estimate is not recorded for a potential performance guarantee liability until a
performance issue has occurred on a particular power plant. At that point, the actual
power plant&#146;s output is compared against the minimum output guarantee and a reserve is
recorded. The Company has provided for a reserve for performance guarantees, which based
on historical fleet performance totaled $2.2&nbsp;million and $1.2&nbsp;million as of October&nbsp;31,
2011 and 2010, respectively.</DIV></TD>
</TR>

</TABLE>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->82<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C25704tocpage">Table of Contents</A></H5><P>
<!-- xbrl -->

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">





<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR style="font-size: 6pt">
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="96%">&nbsp;</TD>
</TR>

<TR valign="top">
    <TD nowrap align="left">(5)</TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify">During the second quarter of fiscal 2011, the Company incurred an obligation to repair
and upgrade a select group of 1.2 megawatt (MW)&nbsp;fuel cell modules produced between 2007 and
early 2009. The repair and upgrade obligation was based on events that occurred and
knowledge obtained concerning the performance of this select group of modules during the
second fiscal quarter of 2011 however, the formal agreement to begin the repair and upgrade
program was not finalized until May&nbsp;2011. The program commenced in the third quarter of
2011 and is expected to conclude by mid-2012. The Company recorded a charge of
approximately $8.8&nbsp;million during the quarter ended April&nbsp;30, 2011 recorded as a cost of
product sales and revenues on the consolidated statements of
operations. The charge consisted of the costs associated with the replacement of modules of
$9.5&nbsp;million and the costs associated with the repair of other modules of $4.1&nbsp;million,
partially off-set by the estimated fair value at the end of the respective LTSA contract
terms for upgraded assets being deployed in the program of approximately $4.8&nbsp;million, which
will be returned to the Company at the expiration of the respective LTSA agreements if the
customer does not renew the LTSA agreement through at least the remaining useful life of the
upgraded assets. The reserve reflected on the consolidated balance sheet as of April&nbsp;30,
2011 was approximately $11.3&nbsp;million as certain costs were previously incorporated in the
Company&#146;s LTSA reserve. For the remainder of fiscal 2011 since April&nbsp;30, 2011, the Company
incurred actual repair and upgrade costs of approximately $2.9&nbsp;million and reduced its
estimate for future repair costs under this program resulting in a benefit to cost of
product sales and revenues of $0.5&nbsp;million.</DIV></TD>
</TR>

<TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD nowrap align="left">(6)</TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify">Balance includes accrued sales, use and payroll taxes as well as estimated legal,
professional and other expense estimates as of the end of the period.</DIV></TD>
</TR>

</TABLE>



<!-- xbrl,n -->
<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Note 10. Debt and Leases</B>
</DIV>

<!-- xbrl,body -->
<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">At October&nbsp;31, 2011 and 2010, debt consisted of the following:
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="72%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2011</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2010</B></TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Revolving credit facility</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">4,000</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Connecticut Development Authority Note</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">3,653</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">3,831</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Connecticut Clean Energy Fund Note</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">775</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">710</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Capitalized lease obligations</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">248</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">134</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Total debt</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">8,676</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">4,675</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Less: Current portion of long-term debt</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(5,056</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(976</TD>
    <TD nowrap>)</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Long-term debt</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">3,620</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">3,699</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">In January&nbsp;2011, the Company entered into a $5.0&nbsp;million revolving credit facility with
JPMorgan Chase Bank, N.A. and the Export-Import Bank of the United States. The credit facility is
to be used for working capital to finance the manufacture and production and subsequent export sale
of the Company&#146;s products or services. The agreement has a one year term with renewal provisions.
The outstanding principal balance of the facility bears interest, at the option of the Company of
either the one-month LIBOR plus 1.5&nbsp;percent or the prime rate of JP Morgan Chase. The facility is
secured by certain working capital assets and general intangibles as defined in the agreement, up
to the amount of the outstanding facility balance. Aside from certain negative covenants limiting
the Company&#146;s ability to merge or acquire another company, sell non-inventory assets, create liens
against collateral or change the organizational structure or identity, the facility does not
require compliance with any financial covenants. At October&nbsp;31, 2011, the outstanding amount owed
under this facility was $4.0&nbsp;million and is classified as current portion of long-term debt and
other liabilities on the consolidated balance sheets.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">In April&nbsp;2008, we entered into a 10-year loan agreement with the Connecticut Development Authority
to finance equipment purchases associated with manufacturing capacity expansion allowing for a
maximum borrowing of $4.0&nbsp;million. The stated interest rate is 5&nbsp;percent and the loan is
collateralized by the assets procured under this loan as well as $4.0&nbsp;million of additional
machinery and equipment. Interest only payments were required through November&nbsp;2009. Principal and
interest payments are due commencing in December&nbsp;2009 through May&nbsp;2018. The outstanding balance on
the loan was $3.7&nbsp;million and $3.8 for the years ended October&nbsp;31, 2011 and 2010, respectively. For
the year ended October&nbsp;31, 2011 $0.2&nbsp;million was classified as current portion of long-term debt
and $3.5&nbsp;million was classified as long-term debt. Interest paid during Fiscal 2011 amounted to
approximately $0.2&nbsp;million.
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->83<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">




<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">In April&nbsp;2006, BFCP entered into a loan agreement with the Connecticut Clean Energy Fund for $0.5
million, secured by assets of BFCP. Loan proceeds were designated for pre-development expenses
associated with the
development, construction and operation of a fuel cell generation facility in Bridgeport,
Connecticut (the &#147;Project&#148;). Interest accrues monthly at an annual rate of 8.75&nbsp;percent. Repayment
of principal and any accrued and unpaid interest is required on the earliest occurrence of any of
the following events: (a)&nbsp;twelve months after the commencement date of the commercial operation of
the Project, (b)&nbsp;the date of consummation and closing of permanent institutional financing of the
Project, (c)&nbsp;the date of consummation and closing of any sale of the Project and (d)&nbsp;the date upon
which certain change in control events occur related to BFCP. None of these events has occurred and
we have not made any payments or prepayments as of October&nbsp;31, 2011. The outstanding balance on
this loan was $0.8&nbsp;million, including $0.2&nbsp;million of accrued interest, as of October&nbsp;31, 2011.
This note is classified as currently payable as the timing of events that would result in repayment
are not determinable.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We lease computer equipment under master lease agreements. Lease payment terms are generally
thirty-six months from the date of acceptance for leased equipment.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Aggregate annual principal payments under our loan agreements, excluding payments relating to the
revolving credit facility, and capital lease obligations for the years subsequent to October&nbsp;31,
2011 are as follows:
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="86%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR></TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">2012</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1,056</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">2013</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">289</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">2014</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">250</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">2015</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">216</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">2016</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">227</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Thereafter</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">2,638</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">4,676</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<!-- xbrl,n -->
<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Note 11. Shareholders&#146; (Deficit) Equity</B>
</DIV>

<!-- xbrl,body -->
<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Registered Direct Offering</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">On January&nbsp;13, 2011 we sold an aggregate of 10,160,428 units at a negotiated price of $1.87 per
unit, with each unit consisting of (i)&nbsp;one share of FuelCell Energy, Inc. common stock, par value
$0.0001 per share (&#147;Common Stock&#148;) and (ii)&nbsp;one warrant to purchase 1.0 share of Common Stock, in a
registered direct offering for gross proceeds of $19.0&nbsp;million. The net proceeds from the sale of
the units, after deducting the placement agent fees and other estimated offering expenses, was
approximately $17.8&nbsp;million. We have used and intend to use the proceeds from this offering for
product development, project financing, expansion of manufacturing capacity, and general corporate
purposes. The warrants have an exercise price of $2.29 per share and are exercisable beginning on
the date that is six months and one day after the closing date and will expire twenty one months
after issuance.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Additionally, FuelCell Energy exercised its right in the fourth quarter of fiscal 2011 to require
the investor to purchase 10.0&nbsp;million additional shares. The sale price for the additional shares
was based on a fixed ten percent discount to a volume weighted average price (&#147;VWAP&#148;) measurement
at the time FuelCell Energy exercised the option. The net proceeds from the sale of the shares,
after deducting agent fees and other expenses, were approximately $8.7&nbsp;million. FuelCell Energy
cannot require the investor to purchase more than $20&nbsp;million of additional shares.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Common Stock</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">During fiscal 2011, the Company sold 3,904,496 shares of the Company&#146;s common stock on the open
market and raised approximately $6.4&nbsp;million, net of fees.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">During the third quarter of fiscal 2010, the Company sold 27.6&nbsp;million shares of our common stock
at $1.25 per share in a public offering that generated net cash proceeds of approximately $32.1
million. The Company has and intends to use the net proceeds from this offering for product
development, project financing, to
expand manufacturing capacity and for general corporate purposes. The Company also issued 1.0
million shares under employee benefit plans.
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->84<!-- /Folio -->
</DIV>

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<!-- xbrl -->

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">




<!-- xbrl,n -->
<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Note 12. Redeemable Preferred Stock</B>
</DIV>

<!-- xbrl,body -->
<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Redeemable Series&nbsp;B Preferred Stock</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We have 250,000 shares of our 5&nbsp;percent Series&nbsp;B Cumulative Convertible Perpetual Preferred Stock
(Liquidation Preference $1,000) (&#147;Series&nbsp;B Preferred Stock&#148;) authorized for issuance. At October
31, 2011 and 2010, there were 64,020 shares of Series&nbsp;B Preferred Stock issued and outstanding,
with a carrying value of $59.9&nbsp;million. The shares of our Series&nbsp;B Preferred Stock and the shares
of our common stock issuable upon conversion of the shares of our Series&nbsp;B Preferred Stock are
covered by a registration rights agreement. The following is a summary of certain provisions of
our Series&nbsp;B Preferred Stock.
</DIV>


<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify"><I>Ranking &#151; </I>Shares of Series&nbsp;B Preferred Stock rank with respect to dividend rights and
rights upon our liquidation, winding up or dissolution:</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="12%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">senior to shares of our common stock;</DIV></TD>
</TR>

<TR>
    <TD style="font-size: 8pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="12%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">junior to our debt obligations; and</DIV></TD>
</TR>

<TR>
    <TD style="font-size: 8pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="12%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">effectively junior to our subsidiaries&#146; (i)&nbsp;existing and future liabilities
and (ii)&nbsp;capital stock held by others.</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify"><I>Dividends &#151; </I>The Series&nbsp;B Preferred Stock pays cumulative annual dividends of $50 per
share which are payable quarterly in arrears on February&nbsp;15, May&nbsp;15, August&nbsp;15 and
November&nbsp;15, which commenced on February&nbsp;15, 2005, when, as and if declared by the board
of directors. Dividends accumulate and are cumulative from the date of original
issuance. Accumulated dividends on the Series&nbsp;B Preferred Stock do not bear interest.</DIV></TD>
</TR>

<TR>
    <TD style="font-size: 8pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">The dividend rate is subject to upward adjustment as set forth in the Certificate of
Designation if we fail to pay, or to set apart funds to pay, any quarterly dividend. The
dividend rate is also subject to upward adjustment as set forth in the Registration Rights
Agreement entered into with the Initial Purchasers if we fail to satisfy our registration
obligations with respect to the Series&nbsp;B Preferred Stock (or the underlying common shares)
under the Registration Rights Agreement.</DIV></TD>
</TR>

<TR>
    <TD style="font-size: 8pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">No dividends or other distributions may be paid or set apart for payment on our common
shares (other than a dividend payable solely in shares of a like or junior ranking) unless
all accumulated and unpaid Series&nbsp;B Preferred Stock dividends have been paid or funds or
shares of common stock have been set aside for payment of accumulated and unpaid Series&nbsp;B
Preferred Stock dividends.</DIV></TD>
</TR>

<TR>
    <TD style="font-size: 8pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">The dividend on the Series&nbsp;B Preferred Stock may be paid in cash; or at the option of the
holder, in shares of our common stock, which will be registered pursuant to a registration
statement to allow for the immediate sale of these common shares in the public market.
Dividends of $3.2&nbsp;million were paid in cash in each of the years ended October&nbsp;31, 2011,
2010 and 2009. There were no cumulative unpaid dividends at October&nbsp;31, 2011 and 2010.</DIV></TD>
</TR>

<TR>
    <TD style="font-size: 8pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify"><I>Liquidation &#151; </I>The Series&nbsp;B Preferred Stock stockholders are entitled to receive, in
the event that we are liquidated, dissolved or wound up, whether voluntary or
involuntary, $1,000 per share plus all accumulated and unpaid dividends to the date of
that liquidation, dissolution, or winding up (&#147;Liquidation Preference&#148;). Until the
holders of Series&nbsp;B Preferred Stock receive their Liquidation Preference in full, no
payment will be made on any junior shares, including shares of our common stock. After
the Liquidation Preference is paid in full, holders of the Series&nbsp;B Preferred Stock will
not be entitled to receive any further distribution of our assets. At October&nbsp;31, 2011
and 2010, the Series&nbsp;B Preferred Stock had a Liquidation Preference of $64.0&nbsp;million.</DIV></TD>
</TR>

</TABLE>
</DIV><P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->85<!-- /Folio -->
</DIV>

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C25704tocpage">Table of Contents</A></H5><P>
<!-- xbrl -->

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">


<DIV style="margin-top: 10pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify"><I>Conversion Rights &#151; </I>Each Series&nbsp;B Preferred Stock share may be converted at any time,
at the option of the holder, into 85.1064 shares of our common stock (which is
equivalent to an initial conversion price of $11.75 per share) plus cash in lieu of
fractional shares. The conversion rate is subject to adjustment upon the occurrence of
certain events, as described below, but will not be adjusted for accumulated and unpaid
dividends. If converted, holders of Series&nbsp;B Preferred Stock do not receive a cash
payment for all accumulated and unpaid dividends; rather, all accumulated and unpaid
dividends are cancelled.</DIV></TD>
</TR>

<TR>
    <TD style="font-size: 8pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">Beginning after November&nbsp;20, 2009 we may, at our option, cause shares of Series&nbsp;B
Preferred Stock to be automatically converted into that number of shares of our common
stock that are issuable at the then prevailing conversion rate. We may exercise our
conversion right only if the closing price of our common stock exceeds 150&nbsp;percent of the
then prevailing conversion price ($11.75 at October&nbsp;31, 2011) for 20 trading days during
any consecutive 30 trading day period, as described in the Certificate of Designation.</DIV></TD>
</TR>

<TR>
    <TD style="font-size: 8pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">If holders of Series&nbsp;B Preferred Stock elect to convert their shares in connection with
certain fundamental changes (as described below and in the Certificate of Designation), we
will in certain circumstances increase the conversion rate by a number of additional
shares of common stock upon conversion or, in lieu thereof, we may in certain
circumstances elect to adjust the conversion rate and related conversion obligation so
that shares of our Series&nbsp;B Preferred Stock are converted into shares of the acquiring or
surviving company, in each case as described in the Certificate of Designation.</DIV></TD>
</TR>

<TR>
    <TD style="font-size: 8pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">The adjustment of the conversion price is to prevent dilution of the interests of the
holders of the Series&nbsp;B Preferred Stock from the following:</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="12%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">Issuances of common stock as a dividend or distribution to holders of our
common stock;</DIV></TD>
</TR>

<TR>
    <TD style="font-size: 8pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="12%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">Common stock share splits or share combinations;</DIV></TD>
</TR>

<TR>
    <TD style="font-size: 8pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="12%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">Issuances to holders of our common stock of any rights, warrants or options
to purchase our common stock for a period of less than 60&nbsp;days; and</DIV></TD>
</TR>

<TR>
    <TD style="font-size: 8pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="12%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">Distributions of assets, evidences of indebtedness or other property to
holders of our common stock.</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify"><I>Redemption &#151; </I>We do not have the option to redeem the shares of Series&nbsp;B Preferred
Stock. However, holders of the Series&nbsp;B Preferred Stock can require us to redeem all or
part of their shares at a redemption price equal to the Liquidation Preference of the
shares to be redeemed in the case of a &#147;fundamental change.&#148; A fundamental change will
be deemed to have occurred if any of the following occurs:</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="12%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">any &#147;person&#148; or &#147;group&#148; is or becomes the beneficial owner, directly or
indirectly, of 50&nbsp;percent or more of the total voting power of all classes of
our capital stock then outstanding and normally entitled to vote in the election
of directors;</DIV></TD>
</TR>

<TR>
    <TD style="font-size: 8pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="12%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">during any period of two consecutive years, individuals who at the beginning
of such period constituted the Board of Directors (together with any new
directors whose election by our Board of Directors or whose nomination for
election by our shareholders was approved by a vote of two-thirds of our
directors then still in office who were either directors at the beginning of
such period or whose election of nomination for election was previously so
approved) cease for any reason to constitute a majority of our directors then in
office;</DIV></TD>
</TR>

<TR>
    <TD style="font-size: 8pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="12%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">the termination of trading of our common stock on the Nasdaq Stock Market and
such shares are not approved for trading or quoted on any other U.S. securities
exchange; or</DIV></TD>
</TR>


</TABLE>
</DIV><P align="center" style="font-size: 10pt">&nbsp;

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<DIV style="margin-top: 10pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="12%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">we consolidate with or merge with or into another person or another person
merges with or into us or the sale, assignment, transfer, lease, conveyance or
other disposition of all or substantially all of our assets and certain of our
subsidiaries, taken as a whole, to another person and, in the case of any such
merger or consolidation, our securities that are outstanding immediately prior
to such transaction and which represent 100&nbsp;percent of the aggregate voting
power of our voting stock are changed into or exchanged for cash, securities or
property, unless pursuant to the transaction such securities are changed into
securities of the surviving person that represent, immediately after such
transaction, at least a majority of the aggregate voting power of the voting
stock of the surviving person.</DIV></TD>
</TR>

</TABLE>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; margin-left: 8%">Notwithstanding the foregoing, holders of shares of Series&nbsp;B Preferred Stock will not have
the right to require us to redeem their shares if:
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="12%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">the last reported sale price of shares of our common stock for any five
trading days within the 10 consecutive trading days ending immediately before
the later of the fundamental change or its announcement equaled or exceeded 105
percent of the conversion price of the shares of Series&nbsp;B Preferred Stock
immediately before the fundamental change or announcement;</DIV></TD>
</TR>

<TR>
    <TD style="font-size: 8pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="12%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">at least 90&nbsp;percent of the consideration (excluding cash payments for
fractional shares) and, in respect of dissenters&#146; appraisal rights, if the
transaction constituting the fundamental change consists of shares of capital
stock traded on a U.S. national securities exchange, or which will be so traded
or quoted when issued or exchanged in connection with a fundamental change, and
as a result of the transaction, shares of Series&nbsp;B Preferred Stock become
convertible into such publicly traded securities; or</DIV></TD>
</TR>

<TR>
    <TD style="font-size: 8pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="12%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">in the case of fundamental change event in the fourth bullet above, the
transaction is affected solely to change our jurisdiction of incorporation.</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">We may, at our option, elect to pay the redemption price in cash or, in shares of our
common stock valued at a discount of 5&nbsp;percent from the market price of shares of our
common stock, or any combination thereof. Notwithstanding the foregoing, we may only pay
such redemption price in shares of our common stock that are registered under the
Securities Act of 1933 and eligible for immediate sale in the public market by
non-affiliates of the Company.</DIV></TD>
</TR>

<TR>
    <TD style="font-size: 8pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify"><I>Voting Rights &#151; </I>Holders of Series&nbsp;B Preferred Stock currently have no voting rights;
however, holders may receive certain voting rights, as described in the Certificate of
Designation, if (1)&nbsp;dividends on any shares of Series&nbsp;B Preferred Stock, or any other
class or series of stock ranking on a parity with the Series&nbsp;B Preferred Stock with
respect to the payment of dividends, shall be in arrears for dividend periods, whether
or not consecutive, for six calendar quarters or (2)&nbsp;we fail to pay the redemption
price, plus accrued and unpaid dividends, if any, on the redemption date for shares of
Series&nbsp;B Preferred Stock following a fundamental change.</DIV></TD>
</TR>

<TR>
    <TD style="font-size: 8pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">So long as any shares of Series&nbsp;B Preferred Stock remain outstanding, we will not, without
the consent of the holders of at least two-thirds of the shares of Series&nbsp;B Preferred
Stock outstanding at the time (voting separately as a class with all other series of
preferred stock, if any, on parity with our Series&nbsp;B Preferred Stock upon which like
voting rights have been conferred and are exercisable) issue or increase the authorized
amount of any class or series of shares ranking senior to the outstanding shares of the
Series&nbsp;B Preferred Stock as to dividends or upon liquidation. In addition, we will not,
subject to certain conditions, amend, alter or repeal provisions of our certificate of
incorporation, including the certificate of designation relating to the Series&nbsp;B Preferred
Stock, whether by merger, consolidation or otherwise, so as to adversely amend, alter or
affect any power, preference or special right of the outstanding shares of Series&nbsp;B
Preferred Stock
or the holders thereof without the affirmative vote of not less than two-thirds of the
issued and outstanding Series&nbsp;B Preferred Stock shares.</DIV></TD>
</TR>

</TABLE>
</DIV><P align="center" style="font-size: 10pt">&nbsp;

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<DIV style="margin-top: 10pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Series&nbsp;1 Preferred Shares</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">In connection with our acquisition of Global Thermoelectric Inc. (&#147;Global&#148;) in November&nbsp;2003, we
acquired the obligations of Global pursuant to its outstanding 1,000,000 Series&nbsp;2 Preferred Shares
(&#147;Series&nbsp;2 Preferred Shares&#148;) which continued to be held by Enbridge, Inc. With the sale of
Global in May of 2004, the Series&nbsp;2 Preferred Shares were cancelled, and replaced with
substantially equivalent Series&nbsp;1 Preferred Shares (&#147;Series&nbsp;1 Preferred Shares&#148;) issued by FCE
FuelCell Energy Ltd. (&#147;FCE Ltd&#148;).
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">On March&nbsp;31, 2011, the Company entered into an agreement with Enbridge, Inc. (&#147;Enbridge&#148;) to modify
the Class&nbsp;A Cumulative Redeemable Exchangeable Preferred Shares agreement (the &#147;Series&nbsp;1 preferred
share agreement&#148;) between FCE Ltd, a wholly-owned subsidiary of FuelCell Energy, and Enbridge, the
sole holder of the Series&nbsp;1 preferred shares. Consistent with the previous Series&nbsp;1 preferred share
agreement, FuelCell continues to guarantee the return of principal and dividend obligations of FCE
Ltd. to the Series&nbsp;1 preferred shareholders under the modified agreement.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Under the original Series&nbsp;1 Preferred Shares provisions, FCE Ltd. had an accrued and unpaid
dividend obligation of approximately Cdn. $12.5&nbsp;million representing the deferral of dividends plus
additional dividends thereon. Payment was originally due to Enbridge as of December&nbsp;31, 2010, but
was subsequently extended based on mutual consent. Under the modified share provisions, the Company
is required to make (i)&nbsp;equal quarterly return of capital cash payments to the holders of the
Series&nbsp;1 Preferred Shares on the last day of each calendar quarter starting on March&nbsp;31, 2011 and
ending on December&nbsp;31, 2011 and (ii)&nbsp;additional return of capital cash payments, as consideration
for the one-year deferral, calculated at a 9.8&nbsp;percent rate per annum on the unpaid Cdn. $12.5
million obligation, which additional payments will also be made to the holders of the Series&nbsp;1
Preferred Shares on the last day of each calendar quarter starting on March&nbsp;31, 2011 and ending on
December&nbsp;31, 2011. Dividends accrue at a 1.25% quarterly rate on the unpaid principal balance, and
additional dividends will accrue on the cumulative unpaid dividends (inclusive of the Cdn$12.5
million unpaid dividend balance as of the modification date) at a rate of 1.25% per quarter,
compounded quarterly.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Under the original Series&nbsp;1 Preferred Shares provisions, FCE Ltd. was to make annual dividend
payments totaling Cdn. $1,250,000. The modified terms of the Series&nbsp;1 Preferred Shares adjust these
payments to (i)&nbsp;annual dividend payments of Cdn$500,000 and (ii)&nbsp;annual return of capital payments
of Cdn. $750,000. These payments commenced on March&nbsp;31, 2011 and will end on December&nbsp;31, 2020.
Additional dividends accrue on cumulative unpaid dividends at a 1.25&nbsp;percent quarterly rate,
compounded quarterly, until payment thereof. On December&nbsp;31, 2020 the amount of all accrued and
unpaid dividends on the Series&nbsp;1 Preferred Shares of Cdn$21.1&nbsp;million and the balance of the
principal redemption price of Cdn$4.4&nbsp;million shall be paid to the holders of the Series&nbsp;1
Preferred Shares. FCE Ltd. has the option of making dividend payments in the form of common stock
or cash under the Series&nbsp;1 Preferred Shares provisions.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">On March&nbsp;31, 2011, the modified instrument had a carrying value of Cdn. $25.2&nbsp;million. The Company
assessed the accounting guidance related to the classification of the preferred shares after the
modification on March&nbsp;31, 2011 and concluded that the preferred shares should be classified as a
mandatorily redeemable financial instrument, and presented as a liability on the consolidated
balance sheet. Due to the reclassification of the instrument to a liability, the Company has
accounted for this modification of the Series&nbsp;1 Preferred shares as an extinguishment and therefore
the difference between the fair value of the consideration transferred to the holders of the
preferred stock and the carrying amount of the preferred stock on our balance sheet prior to the
modification represents a return to the preferred stockholder and treated in a manner similar to
the treatment of dividends paid on preferred stock. Accordingly, the difference between (1)&nbsp;the
fair value
of the Series&nbsp;1 Preferred shares and (2)&nbsp;the carrying amount of the Series&nbsp;1 Preferred shares on
our balance sheet prior to the modification was subtracted from net loss to arrive at loss to
common stockholders in the calculation of earnings per share.
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

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<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The previous model used to value the original Series&nbsp;I Preferred shares was modified to value the
pre-modification contract, to reflect the new cash-flows discussed above. The notional amount of
the instrument is accreted beginning in 2011 to correspond to the initial four quarterly returns of
capital payments in 2011 and to the quarterly $187,500 paid from 2011-2020 as return of capital.
It is assumed that the Company will exercise the call option to force conversion in 2020. The
conversion feature is modeled using a lattice approach. Call option strikes are adjusted for
cumulative dividends and the conversion ratio is adjusted by the notional schedule. The stock is
projected in the future assuming a log-normal distribution. The stock volatility, the interest
rate curve, the foreign exchange rates and credit spreads are assumed to be deterministic. The
cumulative dividend is modeled as a quarterly cash dividend component and a cumulative payment in
2020.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The revaluation of the Series&nbsp;1 Preferred shares resulted in a reduction of additional paid in
capital of $9.0&nbsp;million, which is also presented on the consolidated statements of operations as a
charge to modification of redeemable preferred stock of subsidiary to arrive at net loss to common
shareholders and is included in the calculation of earnings per share for net loss to common
shareholders. The reason for the change in the value of the obligation was that the original
obligation had been accounted for under purchase price accounting at the time of the Global
Thermoelectric Inc. acquisition in November&nbsp;2003. The valuation at that time included a market risk
discount and used the exchange rate at the time of the acquisition. Under the new valuation, the
future estimated cash flows were discounted using the current exchange rate.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The Company made its scheduled payments of Cdn. $10.9&nbsp;million during fiscal 2011 under the terms of
the modified agreement, including the recording of interest expense of approximately Cdn. $2.3
million. As of October&nbsp;31, 2011, the carrying value of the Series&nbsp;1 Preferred shares was Cdn.$16.6
million ($16.7&nbsp;million USD) and is classified as preferred stock obligation of subsidiary on the
consolidated balance sheets.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">In addition to the above, the significant terms of the Series&nbsp;1 Preferred Shares include the
following:
</DIV>


<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify"><I>Voting Rights &#151;</I>The holders of the Series&nbsp;1 Preferred Shares are not entitled to any
voting rights or to receive notice of or to attend any meeting of the shareholders of
FCE Ltd, but shall be entitled to receive notice of meetings of shareholders of FCE Ltd.
called for the purpose of authorizing the dissolution or sale of its assets or a
substantial part thereof.</DIV></TD>
</TR>

<TR>
    <TD style="font-size: 8pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify"><I>Dividends </I>&#151; Dividend payments can be made in cash or common stock of the Company, at
the option of FCE Ltd., and if common stock is issued it may be unregistered. If FCE
Ltd. elects to make such payments by issuing common stock of the Company, the number of
common shares is determined by dividing the cash dividend obligation by 95&nbsp;percent of
the volume weighted average price in US dollars at which board lots of the common shares
have been traded on NASDAQ during the 20 consecutive trading days preceding the end of
the calendar quarter for which such dividend in common shares is to be paid converted
into Canadian dollars using the Bank of Canada&#146;s noon rate of exchange on the day of
determination.</DIV></TD>
</TR>

<TR>
    <TD style="font-size: 8pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify"><I>Redemption &#151; </I>The Series&nbsp;1 Preferred Shares are redeemable by FCE Ltd. for Cdn.$25 per
share less any amounts paid as a return of capital in respect of such share plus all
unpaid dividends and accrued interest. Holders of the Series&nbsp;1 Preferred Shares do not
have any mandatory or conditional redemption rights.</DIV></TD>
</TR>

<TR>
    <TD style="font-size: 8pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify"><I>Liquidation or Dissolution &#151; </I>In the event of the liquidation or dissolution of FCE
Ltd., the holders of Series&nbsp;1 Preferred Shares will be entitled to receive Cdn.$25 per
share less any amounts paid as a return of capital in respect of such share plus all
unpaid dividends and accrued interest. The Company has guaranteed any liquidation
obligations of FCE Ltd.</DIV></TD>
</TR>

<TR>
    <TD style="font-size: 8pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify"><I>Exchange Rights &#151; </I>A holder of Series&nbsp;1 Preferred Shares has the right to exchange such
shares for fully paid and non-assessable common stock of the Company at the following
exchange prices:</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="12%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">Cdn$129.46 per share of common stock after July&nbsp;31, 2010 until July&nbsp;31, 2015;</DIV></TD>
</TR>


</TABLE>
</DIV><P align="center" style="font-size: 10pt">&nbsp;

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<DIV style="margin-top: 10pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="12%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">Cdn$138.71 per share of common stock after July&nbsp;31, 2015 until July&nbsp;31, 2020;
and</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="12%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">at any time after July&nbsp;31, 2020, at a price equal to 95&nbsp;percent of the then
current market price (in Cdn.$) of the Company&#146;s common stock at the time of
conversion.</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">The exchange rates set forth above shall be adjusted if the Company: (i)&nbsp;subdivides or
consolidates the common stock; (ii)&nbsp;pays a stock dividend; (iii)&nbsp;issues rights, options or
other convertible securities to the Company&#146;s common stockholders enabling them to acquire
common stock at a price less than 95&nbsp;percent of the then-current price; or (iv)&nbsp;fixes a
record date to distribute to the Company&#146;s common stockholders shares of any other class
of securities, indebtedness or assets.</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Derivative liability related to Series&nbsp;1 Preferred Shares</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The conversion feature and variable dividend contained in the terms of the Series&nbsp;1 Preferred
Shares are not clearly and closely related to the characteristics of the Series&nbsp;1 Preferred Shares.
Accordingly, these features qualify as embedded derivative instruments and are required to be
accounted for separately and recorded as derivative financial instruments at fair value.
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The conversion feature is valued using a lattice model. This is a one-factor model used to project
stochastic stock prices, while risk free rates, discount rates and foreign exchange rates are
deterministic factors. Based on the pay-off profiles of the Series&nbsp;1 Preferred Shares, it is
assumed that we will exercise the call option to force conversion in 2020. Conversion after 2020
delivers a fixed pay-off to the investor, and is modeled as a fixed payment in 2020. The
cumulative dividend is modeled as a quarterly cash dividend component (to satisfy minimum dividend
payment requirement), and a one-time cumulative dividend payment in 2010. The cumulative dividend
is compounded at a 2.45&nbsp;percent quarterly rate. Call option strikes are adjusted for the
cumulative dividend and the conversion ratio is adjusted by the accreted notional until 2010.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The variable dividend is valued using a Monte Carlo simulation model. The embedded derivative is
defined as the difference between the value of a normal 5&nbsp;percent annual dividend payment stream,
and the value of a stock price and foreign exchange rate linked dividend payment stream. Future
stock prices and exchange rates are simulated following geometric Brownian motion to determine the
stock/FX linked dividend going out to the year 2020, when the Series&nbsp;1 Preferred Shares are assumed
to be force converted.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The assumptions used in these valuation models include historical stock price volatility, risk-free
interest rate and a credit spread based on the yield indexes of technology high yield bonds,
foreign exchange volatility as the security is denominated in Canadian dollars, and the closing
price of our common stock. The aggregate fair value of these derivatives included within long-term
debt and other liabilities on the consolidated balance sheets as of October&nbsp;31, 2011 and 2010 was
$0.6&nbsp;million and $0.5&nbsp;million, respectively.
</DIV>


<!-- xbrl,n -->
<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Note 13. Segment Information</B>
</DIV>

<!-- xbrl,body -->
<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We are engaged in the development, design, production and sale of high temperature fuel cells for
clean electric power generation. Critical to the success of our business is, among other things,
our research and development efforts, both through customer-sponsored projects and
company-sponsored projects. The
research and development activities are viewed as another product line that contributes to the
development, design, production and sale of fuel cell products, however, it is not considered a
separate operating segment. Due to the nature of the internal financial and operational reports
reviewed by the chief operating decision maker, who does not review and assess financial information
at a discrete enough level to be able to assess performance of research and development activities
as if it operated as a standalone business segment, we have identified one business segment: fuel
cell power plant production and research.
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->90<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C25704tocpage">Table of Contents</A></H5><P>
<!-- xbrl -->

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">




<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Revenues, by geographic location (based on the customer&#146;s ordering location) for the years ended
October&nbsp;31, 2011, 2010 and 2009 was as follows:
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="58%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2011</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2010</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2009</B></TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">United States</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">66,531</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">28,764</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">30,450</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">South Korea</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">53,256</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">40,148</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">56,100</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">England</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1,639</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Indonesia</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">675</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Germany</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">290</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">681</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">991</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Canada</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">156</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">136</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">74</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Japan</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">23</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">48</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">401</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Total</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">122,570</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">69,777</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">88,016</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<!-- xbrl,n -->
<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Note 14. Benefit Plans</B>
</DIV>

<!-- xbrl,body -->
<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We have shareholder approved equity incentive plans, a shareholder approved Section&nbsp;423 Stock
Purchase Plan (the &#147;ESPP&#148;) and an employee tax-deferred savings plan, which are described in more
detail below.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Equity Incentive Plans</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The Board adopted the 2006 and 2010 Equity Incentive Plans (collectively, the &#147;Equity Plans&#148;).
Pursuant to the Equity Plans, 5.0&nbsp;million shares of common stock were reserved for issuance. The
Board is authorized to grant incentive stock options, nonstatutory stock options, stock
appreciation rights (&#147;SARs&#148;), restricted stock awards (&#147;RSAs&#148;), restricted stock units, performance
units, performance shares, dividend equivalent rights and other stock based awards to our officers,
key employees and non-employee directors. Stock options, RSAs and SARs have restrictions as to
transferability. Stock option exercise prices are fixed by the Board but shall not be less than the
fair market value of our common stock on the date of the grant. SARs may be granted in conjunction
with stock options. Stock options generally vest ratably over four years and expire 10&nbsp;years from
the date of grant. As of October&nbsp;31, 2011, there were 1,305,635 shares available for grant. As of
October&nbsp;31, 2011, equity awards outstanding consisted of incentive stock options, nonstatutory
stock options and RSAs. The Company has not issued any other type of equity award to its officers,
key employees and non-employee directors. The 1998 Equity Incentive Plan remains in effect only to
the extent of awards outstanding under the plan as of October&nbsp;31, 2011.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We account for stock options awarded to employees and non-employee directors under the fair value
method. The fair value of stock options is estimated on the grant date using the Black-Scholes
option valuation model and the following weighted-average assumptions:
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="58%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2011</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2010</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2009</B></TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Expected life (in years)</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">7.0</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">7.0</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">6.8</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Risk free interest rate</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">3.0</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">3.4</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">2.3</TD>
    <TD nowrap>%</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Volatility</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">73.0</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">72.2</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">72.4</TD>
    <TD nowrap>%</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Dividends yield</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">0.0</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">0.0</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">0.0</TD>
    <TD nowrap>%</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The expected life is the period over which our employees are expected to hold the options and
is based on historical data for similar grants. The risk free interest rate is based on the
expected U.S. Treasury rate over the expected life. Expected volatility is based on the historical
volatility of our stock. Dividend yield is based on our expected dividend payments over the
expected life.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Share-based compensation was reflected in the consolidated statements of operations as
follows:
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="58%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2011</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2010</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2009</B></TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Cost of product sales and revenues</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">726</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">761</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">1,029</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Cost of research and development
contracts</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">115</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">175</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">188</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">General and administrative expense</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1,275</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1,397</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">2,802</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Research and development expense</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">457</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">627</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">780</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Total share-based compensation</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">2,573</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">2,960</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">4,799</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->91<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C25704tocpage">Table of Contents</A></H5><P>
<!-- xbrl -->

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The following table summarizes our stock option activity for the year ended October&nbsp;31, 2011:
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="72%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Weighted-</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Average</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Option</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Options</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>Shares</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>Price</B></TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Outstanding at October&nbsp;31, 2010</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">5,118,201</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">10.15</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Granted</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">216,657</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">1.98</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Exercised</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">0.00</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Cancelled</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(2,014,300</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">12.41</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Outstanding at October&nbsp;31, 2011</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">3,320,558</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">8.25</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The weighted average grant-date fair value per share for options granted during the years
ended October&nbsp;31, 2011, 2010 and 2009 was $1.38, $2.02 and $1.97, respectively. There were no
options exercised in fiscal 2011. The total intrinsic value of options exercised during the years
ended October&nbsp;31, 2010 and 2009 was $0.0&nbsp;million and $0.1&nbsp;million, respectively.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The following table summarizes information about stock options outstanding and exercisable at
October&nbsp;31, 2011:
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="30%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="10" style="border-bottom: 1px solid #000000"><B>Options Outstanding</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="6" style="border-bottom: 1px solid #000000"><B>Options Exercisable</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Weighted</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Average</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Weighted Average</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Weighted Average</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left"><B>Range of</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Number</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Remaining</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Exercise</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Number</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Exercise</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Exercise Prices</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>outstanding</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>Contractual Life</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>Price</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>exercisable</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>Price</B></TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">$0.26 &#151; $5.10</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">599,748</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">8.4</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">2.56</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">542,782</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">2.61</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">$5.11 &#151; $9.92</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1,656,762</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">4.6</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">7.78</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1,525,887</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">7.71</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">$9.93 &#151; $14.74</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">973,798</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">2.9</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">11.85</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">973,398</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">11.86</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">$14.75 &#151; $19.56</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">90,250</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">0.6</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">15.89</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">90,250</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">15.89</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">3,320,558</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">4.7</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">8.25</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">3,132,317</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">8.35</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">There was no intrinsic value for options outstanding and exercisable at October&nbsp;31, 2011.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">During fiscal year 2011, we granted 1,418,538 RSAs to employees. RSA expense is based on the fair
value of the award at the date of grant and is amortized over the vesting period, generally four
years. The weighted
average grant-date fair value of RSAs was $1.92 per share. During the year, 497,618 RSAs were
cancelled. At October&nbsp;31, 2011, there were 1,800,482 outstanding RSAs with an average remaining
life of 1.7&nbsp;years and an aggregate intrinsic value of $1.9&nbsp;million.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">As of October&nbsp;31, 2011, total compensation cost related to nonvested stock options and RSAs not yet
recognized was $0.3&nbsp;million and $3.2&nbsp;million, respectively, which is expected to be recognized over
the next 0.3 and 1.9&nbsp;years, respectively, on a weighted-average basis.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Stock may be issued to employees as part of the annual incentive bonus. During fiscal 2011, 2010
and 2009, we issued 353,543, 233,822 and 355,253 shares of common stock, respectively, in lieu of
cash bonuses with values of $0.7&nbsp;million, $0.7&nbsp;million and $1.1&nbsp;million, respectively, to fulfill
the accrued obligation from each of the prior fiscal years.
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->92<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C25704tocpage">Table of Contents</A></H5><P>
<!-- xbrl -->

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">




<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Employee Stock Purchase Plan</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">There were 1,900,000 shares of common stock reserved for issuance under the ESPP. Under the ESPP,
eligible employees have the right to purchase shares of common stock at the lesser of (i)&nbsp;85
percent of the last reported sale price of our common stock on the first business day of the
offering period, or (ii)&nbsp;85&nbsp;percent of the last reported sale price of the common stock on the last
business day of the offering period, in either case rounded up to avoid impermissible trading
fractions. Shares issued pursuant to the ESPP contain a legend restricting the transfer or sale of
such common stock for a period of six months after the date of purchase. As of October&nbsp;31, 2011,
there were 998,060 shares of common stock available for issuance under the ESPP.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">ESPP activity for the year ended October&nbsp;31, 2011 was as follows:
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="86%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Number of</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Options</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>Shares</B></TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Balance at October&nbsp;31, 2010</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">127,703</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Additional shares approved by shareholders</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1,000,000</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Issued @ $0.97</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(129,643</TD>
    <TD nowrap>)</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Outstanding at October&nbsp;31, 2011</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">998,060</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The fair value of shares under the ESPP was determined at the grant date using the
Black-Scholes option-pricing model with the following weighted average assumptions:
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="58%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2011</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2010</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2009</B></TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Expected life (in years)</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">0.5</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">0.5</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">0.5</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Risk free interest rate</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">0.2</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">0.2</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">0.7</TD>
    <TD nowrap>%</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Volatility</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">90.5</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">94.0</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">99.0</TD>
    <TD nowrap>%</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Dividends yield</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">0.0</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">0.0</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">0.0</TD>
    <TD nowrap>%</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The weighted-average fair value of shares issued under the ESPP during fiscal 2011 was $0.97
per share.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Employee Tax-Deferred Savings Plans</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We offer a 401(k) plan (the &#147;Plan&#148;) to all full time employees that provides for tax-deferred
salary deductions for eligible employees (beginning the first month following an employee&#146;s hire
date). Employees may choose to make voluntary contributions of their annual compensation to the
Plan, limited to an annual maximum amount as set periodically by the Internal Revenue Service. We
provide discretionary matching contributions equal to 100&nbsp;percent of the employee&#146;s contribution
amount, up to a maximum of 6&nbsp;percent of the employee&#146;s annual salary. Participants are required to
contribute a minimum of 3&nbsp;percent in order to be eligible to participate and receive the matching
contribution. Matching contributions begin vesting after one year and are fully vested after five
years. Employee contributions are fully vested when made. Under the Plan, there is no option
available to the employee to receive or purchase our common stock. In February&nbsp;2009, we suspended
our matching contribution. Matching contributions under the Plan were $0.5&nbsp;million for the fiscal
year ended October&nbsp;31, 2009.
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->93<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C25704tocpage">Table of Contents</A></H5><P>
<!-- xbrl -->

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">




<!-- xbrl,n -->
<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Note 15. Income Taxes</B>
</DIV>

<!-- xbrl,body -->
<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The components of loss from continuing operations before income taxes for the fiscal years ended
October&nbsp;31, 2011, 2010, and 2009 were as follows:
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="58%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2011</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2010</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2009</B></TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">U.S.</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(46,269</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(53,868</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(66,582</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Foreign</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">408</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(2,367</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(2,092</TD>
    <TD nowrap>)</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Loss before income taxes</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(45,861</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(56,235</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(68,674</TD>
    <TD nowrap>)</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">There was a current income tax expense of $0.1&nbsp;million related to foreign withholding taxes in
South Korea and no deferred federal income tax expense (benefit)&nbsp;for each of the years ended
October&nbsp;31, 2011 and 2010. There was no current or deferred federal income tax expense (benefit)
for the year ended October&nbsp;31, 2009. Franchise tax expense, which is included in administrative
and selling expenses, was $0.1&nbsp;million, $0.2&nbsp;million and $0.2&nbsp;million for the years ended October
31, 2011, 2010 and 2009, respectively.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The reconciliation of the federal statutory income tax rate to our effective income tax rate for
the years ended October&nbsp;31, 2011, 2010 and 2009 was as follows:
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="58%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2011</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2010</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2009</B></TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Statutory federal income tax rate</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(34.0</TD>
    <TD nowrap>)%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(34.0</TD>
    <TD nowrap>)%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(34.0</TD>
    <TD nowrap>)%</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Increase (decrease)&nbsp;in income taxes resulting from:</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">State taxes net of Federal benefits</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(2.3</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(2.0</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(1.6</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Foreign Withholding Tax</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">0.3</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Net operating loss adjustment</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1.7</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1.6</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">0.5</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Nondeductible expenditures</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1.9</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1.7</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1.7</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Change in State tax rate</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(2.4</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">7.6</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">12.8</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Other, net</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">0.3</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">0.1</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Valuation allowance</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">34.8</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">25.1</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">20.5</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Effective income tax rate</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">0.3</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD nowrap>%</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->94<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C25704tocpage">Table of Contents</A></H5><P>
<!-- xbrl -->

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Our deferred tax assets and liabilities consisted of the following at October&nbsp;31, 2011 and
2010:
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="72%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2011</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2010</B></TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Deferred tax assets:</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Compensation and benefit accruals</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">4,490</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">3,855</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Bad debt and other reserves</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">3,888</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">3,028</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Capital loss and tax credit carry-forwards</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">6,222</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">5,885</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Investment in Versa</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">2,490</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">2,491</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Net operating loss</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">202,635</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">188,963</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Deferred license revenue</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">2,847</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">3,178</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Lower of cost or market inventory reserves</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1,158</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1,897</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Gross deferred tax assets:</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">223,730</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">209,297</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Valuation allowance</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(222,536</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(207,622</TD>
    <TD nowrap>)</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Deferred tax assets after valuation allowance</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1,194</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1,675</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Deferred tax liability:</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Investment in partnerships</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(884</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(581</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Accumulated depreciation</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(310</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(1,094</TD>
    <TD nowrap>)</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Gross deferred tax liability</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(1,194</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(1,675</TD>
    <TD nowrap>)</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Net deferred tax assets</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We continually evaluate our deferred tax assets as to whether it is &#147;more likely than not&#148;
that the deferred tax assets will be realized. In assessing the realizability of our deferred tax
assets, management considers the scheduled reversal of deferred tax liabilities, projected future
taxable income and tax planning strategies. Based on the projections for future taxable income
over the periods in which the deferred tax assets are realizable, management believes that
significant uncertainty exists surrounding the recoverability of the deferred tax assets. As a
result, we recorded a full valuation allowance against our net deferred tax assets. Approximately
$4.2&nbsp;million of the valuation allowance will reduce additional paid in capital upon subsequent
recognition of any related tax benefits.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">At October&nbsp;31, 2011, we had federal and state NOL carryforwards of $629&nbsp;million and $357&nbsp;million,
respectively, for which a portion of the NOL has not been recognized in connection with share-based
compensation. The Federal NOLs expire in varying amounts from 2020 through 2031 while state NOLs
expire in varying amounts from 2012 through 2031. Additionally, we had $9.3&nbsp;million of
state tax credits available, of which $1&nbsp;million expires in 2018. The remaining credits do not
expire.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Certain transactions involving the Company&#146;s beneficial ownership occurred in fiscal 2011 and prior
years, which could have resulted in a stock ownership change for purposes of Section&nbsp;382 of the
Internal Revenue Code of 1986, as amended. We have completed a detailed Section&nbsp;382 study in
fiscal 2011 to determine if any of our NOL and credit carryovers will be subject to limitation.
Based on that study we have determined that there was no ownership change as of the end of our 2011
fiscal year under Section&nbsp;382.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">As discussed in Note 1, the Company&#146;s financial statements reflect expected future tax consequences
of uncertain tax positions that the company has taken or expects to take on a tax return (including
a decision whether to file or not file a return in a particular jurisdiction) presuming the taxing
authorities&#146; full knowledge of the position and all relevant facts.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The liability for unrecognized tax benefits at October&nbsp;31, 2011 and 2010 was $15.7&nbsp;million. This
amount is directly associated with a tax position taken in a year in which federal and state NOL
carryforwards were generated. Accordingly, the amount of unrecognized tax benefit has been
presented as a reduction in the reported amounts of our federal and state NOL carryforwards. It is
our policy to record interest and penalties
on unrecognized tax benefits as income taxes; however, because of our significant NOLs, no
provision for interest or penalties has been recorded.
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->95<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C25704tocpage">Table of Contents</A></H5><P>
<!-- xbrl -->

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">




<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We file income tax returns in the U.S. and various states, primarily Connecticut and California. We
are open to examination by the Internal Revenue Service and various states in which we file for
fiscal years 1998 to the present. We are currently not under any income tax examinations.
</DIV>


<!-- xbrl,n -->
<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Note 16. Earnings Per Share</B>
</DIV>

<!-- xbrl,body -->
<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Basic earnings (loss)&nbsp;per common share (&#147;EPS&#148;) are generally calculated as income (loss)&nbsp;available
to common shareholders divided by the weighted average number of common shares outstanding.
Diluted EPS is generally calculated as income (loss)&nbsp;available to common shareholders divided by
the weighted average number of common shares outstanding plus the dilutive effect of common share
equivalents.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The calculation of basic and diluted EPS for the years ended October&nbsp;31, 2011, 2010 and 2009 was as
follows:
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="58%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2011</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2010</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2009</B></TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Numerator</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Net loss</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(45,974</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(56,326</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(68,674</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Adjustment for modification of redeemable
preferred stock of subsidiary</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(8,987</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Preferred stock dividend</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(3,200</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(3,201</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(3,208</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Net loss attributable to noncontrolling
interest</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">261</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">663</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Net loss to common shareholders</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(57,900</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(58,864</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(71,882</TD>
    <TD nowrap>)</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:30px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Denominator</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Weighted average basic common shares</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">124,498,073</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">93,925,863</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">72,392,928</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Effect of dilutive securities <SUP style="FONT-size: 85%; vertical-align: text-top">(1)</SUP></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Weighted average diluted common shares</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">124,498,073</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">93,925,863</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">72,392,928</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Basic loss per share</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(0.47</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(0.63</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(0.99</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Diluted loss per share <SUP style="FONT-size: 85%; vertical-align: text-top">(1)</SUP></DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(0.47</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(0.63</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(0.99</TD>
    <TD nowrap>)</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<DIV align="left">
<DIV style="font-size: 3pt; margin-top: 10pt; width: 18%; border-top: 1px solid #000000">&nbsp;</DIV>
</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR style="font-size: 6pt">
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="96%">&nbsp;</TD>
</TR>

<TR valign="top">
    <TD nowrap align="left">(1)</TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify">Due to the net loss to common shareholders in each of the years presented above, diluted
earnings per share was computed without consideration to potentially dilutive instruments as
their inclusion would have been antidilutive. Potentially dilutive instruments include stock
options, warrants and convertible preferred stock. At October&nbsp;31, 2011, 2010 and 2009, there
were options to purchase 3.3&nbsp;million, 5.1&nbsp;million and 5.7&nbsp;million shares of common stock,
respectively. On January&nbsp;13, 2011 we issued 10.2&nbsp;million warrants in connection with a
registered direct offering. Each warrant is exercisable for 1 share of common stock. The
warrants have an exercise price of $2.29 per share and are exercisable beginning on the date
that is six months and one day after the initial closing date and will expire twenty one
months after issuance.</DIV></TD>
</TR>

</TABLE>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->96<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C25704tocpage">Table of Contents</A></H5><P>
<!-- xbrl -->

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">






<!-- xbrl,n -->
<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Note 17. Commitments and Contingencies</B>
</DIV>

<!-- xbrl,body -->
<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Lease agreements</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">In December&nbsp;2006, we entered into a master lease agreement that allows for the lease of computer
equipment up to an aggregate cost of $2.5&nbsp;million. As of October&nbsp;31, 2011 and 2010, we had capital
lease obligations of $0.2&nbsp;million and $0.1&nbsp;million, respectively. Lease payment terms are thirty
six months from the date of lease.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We also lease certain computer and office equipment and manufacturing facilities in Torrington, and
Danbury, Connecticut under operating leases expiring on various dates through 2015. Rent expense
was $1.5&nbsp;million, $1.4&nbsp;million and $1.4&nbsp;million for the fiscal years ended October&nbsp;2011, 2010 and
2009, respectively.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Non-cancelable minimum payments applicable to operating and capital leases as of October&nbsp;31, 2010
were as follows:
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="72%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Operating</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Capital</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>Leases</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>Leases</B></TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">2012</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">860</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">110</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">2013</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">855</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">94</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">2014</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">852</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">44</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">2015</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">483</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">2016</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">75</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Thereafter</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Total</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">3,125</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">248</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Service and warranty agreements</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Under the provisions of our LTSAs, we provide services to maintain, monitor, and repair customer
power plants to meet minimum operating levels. Under the terms of our LTSA, the power plant must
meet a minimum operating output during the term. If minimum output falls below the contract
requirement, we may be subject to performance penalties or may be required to repair or replace the
customer&#146;s fuel cell stack. An estimate is not recorded for a potential performance guarantee
liability until a performance issue has occurred on a particular power plant. At that point, the
actual power plant&#146;s output is compared against the minimum output guarantee and a reserve is
recorded. The review of power plant performance is updated for each reporting period to
incorporate the most recent performance of the power plant and minimum output guarantee payments
made to customers, if any. The Company has provided for a reserve for performance guarantees,
which is based on actual historical fleet performance which totaled $2.2&nbsp;million and $1.2&nbsp;million
as of October&nbsp;31, 2011 and 2010, respectively and is recorded in Accrued Liabilities.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Our reserves on LTSA contracts, excluding the reserve for performance guarantees, totaled $8.9
million, $6.6&nbsp;million and $6.0&nbsp;million as of October&nbsp;31, 2011, 2010 and 2009, respectively and is
recorded in Accrued Liabilities. Our reserve estimates are performed on a contract by contract
basis and include cost assumptions based on what we anticipate the service requirements will be to
fulfill obligations for each contract.
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->97<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C25704tocpage">Table of Contents</A></H5><P>
<!-- xbrl -->

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">




<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The revenue and cost of our LTSAs in the fiscal years ended October&nbsp;31, 2011, 2010 and 2009, were
as follows:
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="58%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2011</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2010</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2009</B></TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Revenue</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">10,529</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">6,850</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">5,015</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Costs</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(14,629</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(20,774</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(19,386</TD>
    <TD nowrap>)</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Costs in Excess of revenue</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(4,100</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(13,924</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(14,371</TD>
    <TD nowrap>)</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">In fiscal 2008, our five-year fuel cell stack went into production and was placed in service
during fiscal 2009, extending the expected life by two years. Service agreements related to power
plants that have the five-year stack design are not expected to require a stack change to continue
to meet minimum operating levels although we have limited operating experience with these products.
Power plants that do not have the new design may require a stack replacement and we expect to
continue to incur costs for stack changes as the older three-year stacks reach end of life.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Power purchase agreements</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Under the terms of our PPAs, customers agree to purchase power from our fuel cell power plants at
negotiated rates. Electricity rates are generally a function of the customers&#146; current and future
electricity pricing available from the grid. As owner of the power plants, we are responsible for
all operating costs necessary to maintain, monitor and repair the power plants. Under certain
agreements, we are also responsible for procuring fuel, generally natural gas, to run the power
plants. We are not required to produce minimum amounts of power under our PPA agreements and we
have the right to terminate PPA agreements by giving written notice to the customer, subject to
certain exit costs.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B><I>Other</I></B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We are involved in legal proceedings, claims and litigation arising out of the ordinary conduct of
our business. Although we cannot assure the outcome, management presently believes that the result
of such legal proceedings, either individually, or in the aggregate, will not have a material
adverse effect on our consolidated financial statements, and no material amounts have been accrued
in our consolidated financial statements with respect to these matters.
</DIV>


<!-- xbrl,n -->
<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Note 18. Supplemental Cash Flow Information</B>
</DIV>

<!-- xbrl,body -->
<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The following represents supplemental cash flow information:
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="58%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="10" style="border-bottom: 1px solid #000000"><B>Year Ended October 31,</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2011</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2010</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2009</B></TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Cash interest paid</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">182</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">241</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">264</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Income taxes paid</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">17</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">16</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Noncash financing and investing activity:</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Common stock issued for employee annual incentive bonus</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">707</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">673</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1,076</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Common stock issued for Employee Stock Purchase Plan in
settlement
of prior year accrued employee contributions</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">58</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">109</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Adjustment for modification of redeemable preferred stock of
subsidiary</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">8,987</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->98<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C25704tocpage">Table of Contents</A></H5><P>
<!-- xbrl -->

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">


<!-- xbrl,n -->
<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Note 19. Quarterly Information <!-- xbrl,body -->(Unaudited)</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Selected unaudited financial data for each quarter of fiscal years 2011 and 2010 is presented
below. We believe that the information reflects all normal recurring adjustments necessary for a
fair presentation of the information for the periods presented.
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="40%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>First</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Second</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Third</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Fourth</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Full</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>Quarter</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>Quarter</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>Quarter</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>Quarter</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>Year</B></TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><B>Year ended October&nbsp;31, 2011</B></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Revenues</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">28,080</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">28,607</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">31,160</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">34,723</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">122,570</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Gross profit (loss)</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(2,316</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(10,870</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">137</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">439</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(12,610</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Loss on operations</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(10,612</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(19,822</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(7,359</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(7,884</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(45,677</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Net loss</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(11,007</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(20,008</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(7,830</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(7,129</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(45,974</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Preferred stock dividends</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(800</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(800</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(800</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(800</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(3,200</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Net loss to common shareholders</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(11,738</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(29,743</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(8,554</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(7,865</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(57,900</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Net loss to common shareholders
per basic and diluted
common share
<SUP style="FONT-size: 85%; vertical-align: text-top">(1)</SUP></DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(0.10</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(0.24</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(0.07</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(0.06</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(0.47</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><B>Year ended October&nbsp;31, 2010</B></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Revenues</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">14,616</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">16,587</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">18,873</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">19,701</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">69,777</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Gross loss</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(5,493</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(5,800</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(3,756</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(3,604</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(18,653</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Loss on operations</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(14,269</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(15,436</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(12,559</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(12,101</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(54,365</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Net loss</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(14,718</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(15,978</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(13,114</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(12,516</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(56,326</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Preferred stock dividends</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(802</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(800</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(799</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(800</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(3,201</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Net loss to common shareholders</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(15,434</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(16,682</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(13,825</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(12,923</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(58,864</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Net loss to common shareholders
per basic and diluted
common share
<SUP style="FONT-size: 85%; vertical-align: text-top">(1)</SUP></DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(0.18</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(0.20</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(0.15</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(0.11</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$</TD>
    <TD align="right">(0.63</TD>
    <TD nowrap>)</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<DIV align="left">
<DIV style="font-size: 3pt; margin-top: 10pt; width: 18%; border-top: 1px solid #000000">&nbsp;</DIV>
</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR style="font-size: 6pt">
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="96%">&nbsp;</TD>
</TR>

<TR valign="top">
    <TD nowrap align="left">(1)</TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify">The full year net loss to common shareholders basic and diluted share may not equal the
sum of the quarters due to weighting of outstanding shares.</DIV></TD>
</TR>

</TABLE>


<!-- /xbrl,ns -->


<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->99<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C25704tocpage">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">



<DIV align="left">
<A name="C25704112"></A>
</DIV>

<DIV align="left" style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="7%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left"><B>Item&nbsp;9.</B></TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify"><B>CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE</B></DIV></TD>
</TR>
</TABLE>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">None.
</DIV>

<DIV align="left">
<A name="C25704113"></A>
</DIV>

<DIV align="left" style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="7%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left"><B>Item&nbsp;9A.</B></TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify"><B>CONTROLS AND PROCEDURES</B></DIV></TD>
</TR>
</TABLE>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Disclosure Controls and Procedures.</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The Company maintains disclosure controls and procedures, which are designed to provide reasonable
assurance that information required to be disclosed in the Company&#146;s periodic SEC reports is
recorded, processed, summarized and reported within the time periods specified in the SEC&#146;s rules
and forms, and that such information is accumulated and communicated to its principal executive
officer and principal financial officer, as appropriate, to allow timely decisions regarding
required disclosure.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We carried out an evaluation, under the supervision and with the participation of our principal
executive officer and principal financial officer, of the effectiveness of the design and operation
of our disclosure controls and procedures as of the end of the period covered by this report.
Based on that evaluation, the Company&#146;s principal executive officer and principal financial officer
have concluded that the Company&#146;s disclosure controls and procedures were effective to provide
reasonable assurance that information required to be disclosed in the Company&#146;s periodic SEC
reports is recorded, processed, summarized and reported within the time periods specified in the
SEC&#146;s rules and forms, and that such information is accumulated and communicated to its principal
executive officer and principal financial officer, as appropriate, to allow timely decisions
regarding required disclosure.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Management&#146;s Annual Report on Internal Control Over Financial Reporting.</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We, as members of management of FuelCell Energy, Inc., and its subsidiaries (the &#147;Company&#148;), are
responsible for establishing and maintaining adequate internal control over financial reporting.
The Company&#146;s internal control over financial reporting is a process designed to provide reasonable
assurance regarding the reliability of financial reporting and the preparation of financial
statements for external purposes in accordance with generally accepted accounting principles in the
United States of America. Internal control over financial reporting includes those policies and
procedures that:
</DIV>


<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">Pertain to the maintenance of records that in reasonable detail accurately and fairly
reflect the transactions and dispositions of the assets of the Company;</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">Provide reasonable assurance that transactions are recorded as necessary to permit
preparation of financial statements in accordance with generally accepted accounting
principles of the United States of America, and that receipts and expenditures of the
Company are being made only in accordance with authorizations of management and directors
of the Company; and</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">Provide reasonable assurance regarding prevention or timely detection of unauthorized
acquisition, use or disposition of the Company&#146;s assets that could have a material effect
on the financial statements.</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Under the supervision and with the participation of management, including our principal executive
and financial officers, we assessed the Company&#146;s internal control over financial reporting as of
October&nbsp;31, 2011, based on criteria for effective internal control over financial reporting
established in <I>Internal Control &#151; Integrated Framework</I>, issued by the Committee of Sponsoring
Organizations of the Treadway Commission (&#147;COSO&#148;). Based on this assessment, we have concluded
that the Company maintained effective internal control over financial reporting as of October&nbsp;31,
2011 based on the specified criteria.
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->100<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C25704tocpage">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">




<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Changes in Internal Control Over Financial Reporting.</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">There have been no changes in the Company&#146;s internal controls over financial reporting during the
most recent fiscal quarter that have materially affected, or are reasonably likely to materially
affect, our internal control over financial reporting.
</DIV>

<DIV align="left">
<A name="C25704114"></A>
</DIV>

<DIV align="left" style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="7%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left"><B>Item&nbsp;9B.</B></TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify"><B>OTHER INFORMATION</B></DIV></TD>
</TR>
</TABLE>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">None.
</DIV>

<DIV align="left">
<A name="C25704115"></A>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>PART III</B>
</DIV>

<DIV align="left">
<A name="C25704116"></A>
</DIV>

<DIV align="left" style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="7%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left"><B>Item&nbsp;10.</B></TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify"><B>DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE</B></DIV></TD>
</TR>
</TABLE>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Information required under this Item is incorporated by reference to the Company&#146;s 2011 Proxy
Statement to be filed with the SEC within 120&nbsp;days from fiscal year end.
</DIV>

<DIV align="left">
<A name="C25704117"></A>
</DIV>

<DIV align="left" style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="7%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left"><B>Item&nbsp;11.</B></TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify"><B>EXECUTIVE COMPENSATION</B></DIV></TD>
</TR>
</TABLE>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Information required under this Item is incorporated by reference to the Company&#146;s 2011 Proxy
Statement to be filed with the SEC within 120&nbsp;days from fiscal year end.
</DIV>

<DIV align="left">
<A name="C25704118"></A>
</DIV>

<DIV align="left" style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="7%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left"><B>Item&nbsp;12.</B></TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify"><B>SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS</B></DIV></TD>
</TR>
</TABLE>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Information required under this Item is incorporated by reference to the Company&#146;s 2011 Proxy
Statement to be filed with the SEC within 120&nbsp;days from fiscal year end.
</DIV>

<DIV align="left">
<A name="C25704119"></A>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>Item&nbsp;13</B>. <B>CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Information required under this Item is incorporated by reference to the Company&#146;s 2011 Proxy
Statement to be filed with the SEC within 120&nbsp;days from fiscal year end.
</DIV>

<DIV align="left">
<A name="C25704120"></A>
</DIV>

<DIV align="left" style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="7%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left"><B>Item&nbsp;14.</B></TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify"><B>PRINCIPAL ACCOUNTING FEES AND SERVICES</B></DIV></TD>
</TR>
</TABLE>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Information required under this Item is incorporated by reference to the Company&#146;s 2011 Proxy
Statement to be filed with the SEC within 120&nbsp;days from fiscal year end.
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->101<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C25704tocpage">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">



<DIV align="left">
<A name="C25704121"></A>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>PART IV</B>
</DIV>

<DIV align="left">
<A name="C25704122"></A>
</DIV>

<DIV align="left" style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="7%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left"><B>Item&nbsp;15.</B></TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify"><B>EXHIBITS AND FINANCIAL STATEMENT SCHEDULES</B></DIV></TD>
</TR>
</TABLE>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">The following documents are filed as part of this report:
</DIV>


<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">1.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">Financial Statements &#151; See Index to Consolidated Financial Statements at Item&nbsp;8 of the
Annual Report on Form 10-K.</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">2.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">Financial Statement Schedules &#151;  Supplemental schedules are not provided
because of the absence of conditions under which they are required or because the required
information is given in the financial statements or notes thereto</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">3.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">Exhibits &#151; The following exhibits are filed as part of, or incorporated by reference
into, this Annual Report on Form 10-K.</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B><U>EXHIBITS TO THE 10-K</U></B>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="86%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>Exhibit No.</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Description</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3.1</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Certificate of Incorporation of the Registrant, as amended, July&nbsp;12,
1999 (incorporated by reference to exhibit of the same number contained
in the Company&#146;s Form&nbsp;8-K dated September&nbsp;21, 1999)</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3.1.1</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Certificate of Amendment of the Certificate of Incorporation of the
Registrant, dated October&nbsp;31, 2003 (incorporated by reference to exhibit
of the same number contained in the Company&#146;s Form&nbsp;8-K dated November&nbsp;4,
2003)</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3.1.2</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Certificate of Amendement of the Certificate of Incorporation of the
Registrant filed herewith.</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3.2</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Amended and Restated By-Laws of the Registrant, dated December&nbsp;15 , 2011
(incorporated by reference to exhibit 3.1.1 of the same number contained
in the Company&#146;s Form&nbsp;8-K dated December&nbsp;21, 2011)</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Specimen of Common Share Certificate (incorporated by reference to
exhibit of the same number contained in the Company&#146;s Annual Report on
Form&nbsp;10K/A for fiscal year ended October&nbsp;31, 1999)</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4.2</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Schedule&nbsp;A to Articles of Amendment of FuelCell Energy, Ltd., setting
forth the rights, privileges, restrictions and conditions of Class&nbsp;A
Cumulative Redeemable Exchangeable Preferred Shares (incorporated by
reference to exhibit of the same number contained in the Company&#146;s Form
10-Q for the period ended January&nbsp;31, 2009).</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4.3</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Certificate of Designation for the 5% Series&nbsp;B Cumulative Convertible
Perpetual Preferred Stock (Liquidation Preference $1,000) (incorporated
by reference to Exhibit&nbsp;3.1 contained in the Company&#146;s Form&nbsp;8-K, dated
November&nbsp;22, 2004).</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">10.1</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">** Alliance Agreement between FuelCell Energy, Inc. and POSCO Power,
dated as of February&nbsp;7, 2007 (incorporated by reference to exhibit of
the same number contained in the Company&#146;s Form&nbsp;10-Q/A for the period
ended January&nbsp;31, 2009).</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">10.2</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">** Technology Transfer, License and Distribution Agreement between
FuelCell Energy, Inc. and POSCO Power, dated as of February&nbsp;7, 2007
(incorporated by reference to exhibit of the same number contained in
the Company&#146;s Form&nbsp;10-Q/A for the period ended January&nbsp;31, 2009).</DIV></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->102<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C25704tocpage">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">

<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B><U>EXHIBITS TO THE 10-K</U></B>
</DIV>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="86%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>Exhibit No.</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Description</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>

<TR valign="bottom">
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">10.3</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Loan agreement, dated April&nbsp;29, 2008, between the Company and the
Connecticut Development Authority (incorporated by reference to exhibit
of the same number contained in the Company&#146;s Form&nbsp;10-Q for the period
ended January&nbsp;31, 2009).</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">10.4</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">**Stack Technology Transfer and License Agreement dated as of October
27, 2009, by and between FuelCell Energy, Inc. and POSCO Power
(incorporated by reference to exhibit 10.1 of the Company&#146;s Form&nbsp;8-K,
dated November&nbsp;2, 2009).</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">10.5</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">**Contract for the Supply of DFC Modules and DFC Components dated as of
June&nbsp;9, 2009, by and between FuelCell Energy, Inc. and POSCO Power
(incorporated by reference to exhibit 10.2 of the Company&#146;s Form&nbsp;8-K,
dated November&nbsp;2, 2009).</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">10.36</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">*The FuelCell Energy, Inc. Section&nbsp;423 Stock Purchase Plan
(incorporated by reference to exhibit of the same number contained in
the Company&#146;s 10-KSB for fiscal year ended October&nbsp;31, 1994 dated
January&nbsp;18, 1995)</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">10.37</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>

<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">*Amendment to the The FuelCell Energy, Inc. Section&nbsp;423 Stock Purchase
Plan (incorporated by reference to Annex A contained in the Company&#146;s
DEF 14A dated February 23, 2011)</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">10.54</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">*The FuelCell Energy, Inc. 1998 Equity Incentive Plan (incorporated by
reference to exhibit of the same number contained in the Company&#146;s 10-Q
for the period ended July&nbsp;31, 1998)</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">10.55</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Lease agreement, dated March&nbsp;8, 2000, between the Company and Technology
Park Associates, L.L.C. (incorporated by reference to exhibit of the
same number contained in the Company&#146;s 10-Q for the period ended April
30, 2000)</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">10.56</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Security agreement, dated June&nbsp;30, 2000, between the Company and the
Connecticut Development Authority (incorporated by reference to exhibit
of the same number contained in the Company&#146;s 10-Q for the period ended
July&nbsp;31, 2000)</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">10.57</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Loan agreement, dated June&nbsp;30, 2000, between the Company and the
Connecticut Development Authority (incorporated by reference to exhibit
of the same number contained in the Company&#146;s 10-Q for the period ended
July&nbsp;31, 2000)</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">10.58</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">*The FuelCell Energy, Inc. 2006 Equity Incentive Plan (incorporated by
reference to the Company&#146;s S-8 filing on January&nbsp;23, 2007)</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">10.59</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">*The FuelCell Energy, Inc. 2010 Equity Incentive Plan (incorporated by
reference to the Company&#146;s S-8 filing on April&nbsp;19, 2010)</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">10.61</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Export loan agreement dated January&nbsp;4, 2011, between the Company and
JPMorgan Chase Bank, N.A. (incorporated by reference to exhibit of the
same number contained in the Company&#146;s 10-K for the period ended October
31, 2010 dated January&nbsp;14, 2011)</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">10.62</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Security Agreement dated January&nbsp;4, 2011, between the Company and
JPMorgan Chase Bank, N.A. (incorporated by reference to exhibit of the
same number contained in the Company&#146;s 10-K for the period ended October
31, 2010 dated January&nbsp;14, 2011)</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">10.63</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Intracreditor Subordination and Confirmation Agreement made and
effective as of January&nbsp;4, 2011 by JPMorgan Chase Bank, N.A.
(incorporated by reference to exhibit of the same number contained in
the Company&#146;s 10-K for the period ended October&nbsp;31, 2010 dated January
14, 2011)</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">10.64</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Promissory Note dated January&nbsp;4, 2011, between the Company and JPMorgan
Chase Bank, N.A. (incorporated by reference to exhibit of the same
number contained in the Company&#146;s 10-K for the period ended October&nbsp;31,
2010 dated January&nbsp;14, 2011)</DIV></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->103<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C25704tocpage">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">

<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B><U>EXHIBITS TO THE 10-K</U></B>
</DIV>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="86%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>Exhibit No.</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Description</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>

<TR valign="bottom">
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">10.65</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">*Employment Agreement, dated January&nbsp;28, 2010 between FuelCell Energy,
Inc. and Arthur Bottone, Senior Vice President, Chief Commercial Officer
(incorporated by reference to exhibit of the same number contained in
the Company&#146;s 10-K for the period ended October&nbsp;31, 2010 dated January
14, 2011).</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">10.66</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">*First Amendment to Employment Agreement, dated December&nbsp;19, 2011 and
effective as of January&nbsp;1, 2012 between FuelCell Energy, Inc. and Arthur
Bottone, President and Chief Executive Officer (incorporated by
reference to exhibit 10.3 of the Company&#146;s Form&nbsp;8-K dated December&nbsp;23,
2011).</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">10.67</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">*Employment Agreement, dated December&nbsp;19, 2011 and effective as of
January&nbsp;1, 2012 between FuelCell Energy, Inc. and Anthony Rauseo, Chief
Operating Officer (incorporated by reference to exhibit 10.1 of the
Company&#146;s Form&nbsp;8-K, dated December&nbsp;23, 2011).</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">10.68</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">*Employment Agreement, dated December&nbsp;19, 2011 and effective as of
January&nbsp;1, 2012 between FuelCell Energy, Inc. and Michael Bishop, Chief
Financial Officer (incorporated by reference to exhibit 10.1 of the
Company&#146;s Form&nbsp;8-K, dated December&nbsp;23, 2011).</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">10.69</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Letter Agreement dated March&nbsp;31, 2011, Guarantee dated April&nbsp;1, 2011 by
and between the Company and Enbridge, Inc. and Revised Special Rights
and Restrictions attributable to the Class&nbsp;A Preferred Stock of FuelCell
Energy, Ltd. for each (incorporated by reference to the Company&#146;s Form
8-K dated April&nbsp;6, 2011).</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">10.70</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Second Amendment dated January&nbsp;4, 2012 to the Export loan agreement
dated January&nbsp;4, 2011, between the Company and JPMorgan Chase Bank, N.A.</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">14</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Code of Ethics applicable to the Company&#146;s principal executive officer,
principal financial officer and principal accounting officer.
(incorporated by reference to exhibit of the same number contained in
the Company&#146;s 10-K for the year ended October&nbsp;31, 2003)</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">21</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Subsidiaries of the Registrant</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">23.1</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Consent of Independent Registered Public Accounting Firm</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">31.1</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Certification of Chief Executive Officer pursuant to Section&nbsp;302 of the
Sarbanes Oxley Act of 2002</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">31.2</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Certification of Chief Financial Officer pursuant to Section&nbsp;302 of the
Sarbanes Oxley Act of 2002</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">32.1</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Certification of Chief Executive Officer pursuant to Section&nbsp;906 of the
Sarbanes Oxley Act of 2002</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">32.2</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Certification of Chief Financial Officer pursuant to Section&nbsp;906 of the
Sarbanes Oxley Act of 2002</DIV></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>




<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR style="font-size: 6pt">
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="96%">&nbsp;</TD>
</TR>

<TR valign="top">
    <TD nowrap align="left">*</TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify">Management Contract or Compensatory Plan or Arrangement</DIV></TD>
</TR>

<TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD nowrap align="left">**</TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify">Confidential Treatment has been granted for portions of this document</DIV></TD>
</TR>

</TABLE>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->104<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C25704tocpage">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">





<DIV align="left">
<A name="C25704123"></A>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>SIGNATURES</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Pursuant to the requirements of Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto
duly authorized on January&nbsp;17, 2012.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>FUELCELL ENERGY, INC.</B>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="35%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="60%">&nbsp;</TD>
</TR>
<TR></TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Arthur A. Bottone
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Arthur A. Bottone
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><BR>&nbsp;Dated:
January&nbsp;17, 2012</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">President, Chief Executive Officer and Director</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been
signed below by the following persons on behalf of the registrant and in the capacities and on the
dates indicated.
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="35%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="40%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="20%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Signature</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Capacity</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Date</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Arthur A. Bottone
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Arthur A. Bottone
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">President, Chief Executive
Officer and Director<BR>
(Principal Executive Officer)
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">January&nbsp;17, 2012</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Michael S. Bishop
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Michael S. Bishop
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Senior Vice President, Chief
Financial Officer, Treasurer and
Corporate Secretary<BR>
 (Principal
Accounting and Financial
Officer)
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">January&nbsp;17, 2012</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Richard A. Bromley<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Richard A. Bromley
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">January &nbsp;17, 2012</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ James H. England
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
James H. England
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">January&nbsp;9, 2012</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->105<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C25704tocpage">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="35%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="40%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="20%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Signature</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Capacity</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Date</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">

<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ James D. Gerson&nbsp;<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
James D. Gerson
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">January 13, 2012</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ William A. Lawson
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
William A. Lawson
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">January&nbsp;9, 2012</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">

<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ George K. Petty&nbsp;<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
George K. Petty
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">January 14, 2012</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ John A. Rolls
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
John A. Rolls
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director &#151; Chairman of the Board&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">January&nbsp;10, 2012</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Togo Dennis West Jr.
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Togo Dennis West Jr.
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">January&nbsp;11, 2012</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->106<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C25704tocpage">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">

<DIV align="left">
<A name="C25704124"></A>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>INDEX OF EXHIBITS</B>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="11%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="86%">&nbsp;</TD>
</TR>
<TR></TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="left" valign="top">Exhibit&nbsp;3.1.2
</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Certificate of Amendment of the Certificate of Incorporation</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">Exhibit&nbsp;10.70
</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Second Amendment dated January&nbsp;4, 2012 to the Export loan agreement dated
January&nbsp;4, 2011, between the Company and JPMorgan Chase Bank, N.A.</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">Exhibit&nbsp;21
</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Subsidiaries of the Registrant</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">Exhibit&nbsp;23.1
</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Consent of Independent Registered Public Accounting Firm</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">Exhibit&nbsp;31.1
</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">CEO Certification pursuant to Section&nbsp;302 of the Sarbanes-Oxley Act of 2002</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">Exhibit&nbsp;31.2
</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">CFO Certification pursuant to Section&nbsp;302 of the Sarbanes-Oxley Act of 2002</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">Exhibit&nbsp;32.1
</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">CEO Certification pursuant to Section&nbsp;906 of the Sarbanes-Oxley Act of 2002</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">Exhibit&nbsp;32.2
</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">CFO Certification pursuant to Section&nbsp;906 of the Sarbanes-Oxley Act of 2002</DIV></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->107<!-- /Folio -->
</DIV>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-3.1.2
<SEQUENCE>2
<FILENAME>c25704exv3w1w2.htm
<DESCRIPTION>EXHIBIT 3.1.2
<TEXT>
<HTML>
<HEAD>
<TITLE>Exhibit 3.1.2</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">

<DIV align="right" style="font-size: 10pt; margin-top: 10pt"><U><B>Exhibit&nbsp;3.1.2</B></U>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>STATE OF DELAWARE<BR>
CERTIFICATE OF AMENDMENT<BR>
OF<BR>
CERTIFICATE OF INCORPORATION<BR>
OF<BR>
FUELCELL ENERGY, INC.</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">FuelCell Energy, Inc. (the &#147;<U>Corporation</U>&#148;), a corporation organized and existing
under and by virtue of the General Corporation Law of the State of Delaware, does hereby certify:
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">FIRST: The Board of Directors of said Corporation (the &#147;<U>Board</U>&#148;) adopted the following
resolution proposing and declaring advisable the following amendment to the Certificate of
Incorporation (the &#147;<U>Certificate of Incorporation</U>&#148;) of said Corporation:
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">RESOLVED, that Article&nbsp;FOURTH of the Certificate of Incorporation be amended to read as
follows:
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; margin-left: 8%">&#147;<U>FOURTH</U>: The total number of shares of stock which the Corporation
shall have authority to issue is as follows:
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; margin-left: 8%">225,000,000 shares of Common Stock, $.0001 par value (the &#147;Common Stock&#148;);
and
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; margin-left: 8%">250,000 shares of Preferred Stock, $.01 par value (the &#147;Preferred Stock&#148;).&#148;
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">SECOND: That thereafter, pursuant to resolution of the Board, an Annual Meeting of
Shareholders of said Corporation was duly called and held on April&nbsp;7, 2011, upon notice in
accordance with Section&nbsp;222 of the General Corporation Law of the State of Delaware at which
meeting the necessary number of shares as required by statute were voted in favor of the amendment.
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">THIRD: That the aforesaid amendment was duly adopted in accordance with the applicable
provisions of Section&nbsp;242 of the General Corporation Law of the State of Delaware.
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; text-indent: 8%">IN WITNESS WHEREOF, the Corporation has caused this certificate to be signed by the
undersigned authorized officer this 9<U>th</U> day of April, 2011.
</DIV>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" style="border-bottom: 1px solid #000000" align="left">                                           /s/ Joseph G. Mahler
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">Name:&nbsp;&nbsp;</TD>
    <TD colspan="2" align="left">Joseph G. Mahler&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">Title:&nbsp;&nbsp;</TD>
    <TD colspan="2" align="left" nowrap>Senior Vice President, Chief Financial Officer,<BR>
Corporate Secretary and Treasurer&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>

</TABLE>
<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.70
<SEQUENCE>3
<FILENAME>c25704exv10w70.htm
<DESCRIPTION>EXHIBIT 10.70
<TEXT>
<HTML>
<HEAD>
<TITLE>Exhibit 10.70</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">


<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>

</TABLE>

<DIV align="right" style="font-size: 10pt; margin-top: 10pt"><U><B>Exhibit&nbsp;10.70</B></U>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>SECOND AMENDMENT TO EXPORT LOAN AGREEMENT</B>
</DIV>



<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">THIS SECOND AMENDMENT TO EXPORT LOAN AGREEMENT (&#147;<U>Second Amendment</U>&#148;) between
JPMorgan Chase Bank, N.A. (&#147;<U>Lender</U>&#148;) and FuelCell Energy, Inc., a corporation organized and
existing under the laws of Delaware (&#147;<U>Borrower</U>&#148;), is made and executed as of January&nbsp;4,
2012.
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><U><B>RECITALS</B></U>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">WHEREAS, Borrower and Lender are parties to that certain Export Loan Agreement, dated as
of December&nbsp;21, 2010, as amended by that certain First Amendment to Export Loan Agreement dated as
of July&nbsp;13, 2011 (as amended, the &#147;<U>Loan Agreement</U>&#148;);
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">WHEREAS, Borrower has requested that Lender further modify the Loan Agreement and the Loan
Authorization Notice to extend the period during which Lender may make Credit Accommodations under
the Loan Agreement; and
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">WHEREAS, pursuant to the terms and conditions hereof, Lender has agreed to amend the Loan
Agreement, on the terms and conditions and as set forth herein.
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">NOW, THEREFORE, in consideration of the above premises, the mutual agreements set forth below,
and for other good and valuable consideration, the receipt and legal sufficiency of which are
hereby acknowledged, the Loan Agreement is hereby amended as hereinafter set forth.
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>ARTICLE 1<BR>
DEFINITIONS AND EFFECTIVENESS</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">1.1 Capitalized terms used in this Second Amendment to the extent not otherwise defined herein
shall have the meanings given them in the Loan Agreement.
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">1.2 The effectiveness of this Second Amendment is subject to the conditions precedent that (i)
the Lender shall have received an original counterpart of this Second Amendment duly executed by
the Borrower, (ii)&nbsp;Lender shall have received payment of the additional Ex-Im Bank guarantee fee in
the amount of Eighteen Thousand Seven Hundred Fifty and No/100 Dollars ($18,750.00) and (iii)
Lender shall be satisfied in Lender&#146;s sole discretion that all notices and acknowledgements
requisite to maintaining the guaranty of the Eximbank shall have been obtained in form and
substance satisfactory to Lender.
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>ARTICLE 2<BR>
AMENDMENT</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">2.1 The Loan Authorization Notice is hereby amended by making the &#147;Final Disbursement Date&#148;,
as said term is defined and used therein, &#147;<U>April&nbsp;2, 2012</U>.&#148; All references to the Loan
Authorization Notice in the Loan Agreement, including without limitation such references in the
definitions of the Maturity Date and the Stated Final Disbursement Date set forth in Section&nbsp;1.1 of
the Loan Agreement and in the Borrower Agreement, as of the date hereof, shall be to the Loan
Authorization Notice as amended hereby.
</DIV>
<P align="center" style="font-size: 10pt; text-indent: 4%">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">

<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>ARTICLE 3<BR>
MISCELLANEOUS</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">3.1 Borrower represents and warrants to Lender that after giving effect to this Second
Amendment: (a)&nbsp;all representations and warranties set forth in the Loan Agreement are true and
correct on the date hereof as though made on and as of such date, (b)&nbsp;no Event of Default, or event
which with passage of time, the giving of notice or both would become an Event of Default, has
occurred and is continuing as of the date hereof, and (c)&nbsp;the execution and delivery of this Second
Amendment shall in no way release, diminish, impair, reduce or otherwise adversely affect the
obligations of Borrower under the Loan Agreement, as amended hereby, the Note, and the other
Financing Documents, as each of the foregoing documents and instruments may be further amended or
otherwise modified from time to time. Except as hereby modified, the Financing Documents shall be
and remain unaltered and in full force and effect. The parties hereby ratify the terms of the
Financing Documents not amended hereby and confirm that such documents shall remain in full force
and effect.
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">3.2 This Second Amendment shall be governed by, and construed in accordance with, the laws of
the State of Connecticut.
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">3.3 Borrower shall pay reasonable fees and disbursements of legal counsel employed by Lender
in connection with the preparation of this Second Amendment.
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">3.4 This Second Amendment may be executed in one or more counterparts, each of which shall be
deemed an original and all of which together shall constitute the same document.
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">3.5 This Second Amendment shall be binding upon and inure to the benefit of the parties hereto
and their respective successors and permitted assigns.
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 10pt">&#091;Remainder of this page intentionally left blank&#093;
</DIV>



<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->2<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">




<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">IN WITNESS WHEREOF, the parties have caused this Second Amendment to Export Loan Agreement to be
executed as of the date first above written.
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>BORROWER:</B>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">FUELCELL ENERGY, INC.
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="60%">&nbsp;</TD>
</TR>
<TR></TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">By: <BR>
Name:
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">/s/ Michael S. Bishop
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Michael S. Bishop
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Title:
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Sr. Vice President, Chief Financial Officer</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD colspan="3" valign="top" align="left"><B>LENDER:</B></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD colspan="3" valign="top" align="left">JPMORGAN CHASE BANK, N.A.</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">By: <BR>
Name:
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">/s/ James P. Murphy
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
James P. Murphy
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Title:
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Authorized Officer</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD colspan="3" valign="top" align="left" nowrap>JPMORGAN CHASE BANK, N.A. &#151; GLOBAL TRADE SERVICES</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">By: <BR>
Name:
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">/s/ Margaret B. Adams
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Margaret B. Adams
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Title:
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Vice President</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->3<!-- /Folio -->
</DIV>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-21
<SEQUENCE>4
<FILENAME>c25704exv21.htm
<DESCRIPTION>EXHIBIT 21
<TEXT>
<HTML>
<HEAD>
<TITLE>Exhibit 21</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">


<DIV align="right" style="font-size: 10pt; margin-top: 10pt"><U><B>Exhibit&nbsp;21</B></U>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>FuelCell Energy, Inc</B>
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 10pt"><B>Subsidiaries of the Registrant</B>
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="40%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="45%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Entity Name</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>State / Country of Incorporation</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">FCE FuelCell Energy, Ltd. *
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Canada</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Alliance Monterey, LLC **
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">California</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Alliance Star Energy, LLC **
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">California</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Alliance TST Energy, LLC **
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">California</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Bridgeport Fuel Cell Park, LLC *
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Connecticut</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">ERG-Milford, LLC *
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Connecticut</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">ERG-Connecticut, LLC *
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Connecticut</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Star Energy East, LLC *
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Connecticut</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Long Beach Clean Energy, LLC *
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">New York</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">FuelCell Energy Solutions GmbH *
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Germany</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">FCE Korea, Ltd *
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">South Korea</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>




<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR style="font-size: 6pt">
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="96%">&nbsp;</TD>
</TR>

<TR valign="top">
    <TD nowrap align="left">*</TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify">These entities are wholly-owned subsidiaries of FuelCell Energy, Inc.</DIV></TD>
</TR>

<TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD nowrap align="left">**</TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify">These entities are joint ventures with Alliance Power, Inc. FuelCell Energy, Inc. has an 80%
ownership interest in these entities.</DIV></TD>
</TR>
 </TABLE>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>










</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>5
<FILENAME>c25704exv23w1.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
<HTML>
<HEAD>
<TITLE>Exhibit 23.1</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">

<DIV align="right" style="font-size: 10pt; margin-top: 10pt"><U><B>Exhibit&nbsp;23.1</B></U>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><U>Consent of Independent Registered Public Accounting Firm</U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt">The Board of Directors<BR>
FuelCell Energy, Inc:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt">We consent to the incorporation by reference in the registration statements on Form&nbsp;S-8 (No.
333-177045, No.&nbsp;333-166164 and No.&nbsp;333-140168) and on Form&nbsp;S-3 (No.&nbsp;333-164412, No.&nbsp;333-166565, No.
333-164410 and No.&nbsp;333-164411 of FuelCell Energy, Inc. of our report dated January&nbsp;17, 2012, with
respect to the consolidated balance sheets of FuelCell Energy, Inc. and subsidiaries as of October
31, 2011 and 2010 and the related consolidated statements of operations, changes in (deficit)
equity and cash flows for each of the years in the three-year period ended October&nbsp;31, 2011 and the
effectiveness of internal control over financial reporting as of October&nbsp;31, 2011, which report
appears in the October&nbsp;31, 2011 annual report on Form 10-K of FuelCell Energy, Inc.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt">Hartford, Connecticut<BR>
January&nbsp;17, 2012
</DIV>


<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.1
<SEQUENCE>6
<FILENAME>c25704exv31w1.htm
<DESCRIPTION>EXHIBIT 31.1
<TEXT>
<HTML>
<HEAD>
<TITLE>Exhibit 31.1</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">



<DIV align="right" style="font-size: 10pt; margin-top: 10pt"><U><B>Exhibit&nbsp;31.1</B></U>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>CERTIFICATIONS</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt">I, Arthur A. Bottone, certify that:
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">1.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>I have reviewed this annual report on Form 10-K of Fuel Cell Energy, Inc.;</TD>
</TR>

<TR style="font-size: 8pt">
    <TD>&nbsp;</TD>
</TR> <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">2.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Based on my knowledge, this report does not contain any untrue statement of a material fact or
omit to state a material fact necessary to make the statements made, in light of the
circumstances under which such statements were made, not misleading with respect to the period
covered by this report;</TD>
</TR>

<TR style="font-size: 8pt">
    <TD>&nbsp;</TD>
</TR> <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">3.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Based on my knowledge, the financial statements, and other financial information included in
this report, fairly present in all material respects the financial condition, results of
operations and cash flows of the registrant as of, and for, the periods presented in this
report;</TD>
</TR>

<TR style="font-size: 8pt">
    <TD>&nbsp;</TD>
</TR> <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">4.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The registrant&#146;s other certifying officer and I are responsible for establishing and
maintaining disclosure controls and procedures (as defined in Exchange Act Rules&nbsp;13a-15(e) and
15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules
13a-15(f) and 15d-15(f) for the registrant and have:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="12%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Designed such disclosure controls and
procedures, or caused such disclosure
controls and procedures to be designed under
our supervision, to ensure that material
information relating to the registrant,
including its consolidated subsidiaries, is
made known to us by others within those
entities, particularly during the period in
which this report is being prepared;</TD>
</TR>

<TR style="font-size: 8pt">
    <TD>&nbsp;</TD>
</TR> <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="12%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Designed such internal control over
financial reporting, or caused such internal
control over financial reporting to be
designed under our supervision, to provide
reasonable assurance regarding the
reliability of financial reporting and the
preparation of financial statements for
external purposes in accordance with
generally accepted accounting principles;</TD>
</TR>

<TR style="font-size: 8pt">
    <TD>&nbsp;</TD>
</TR> <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="12%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Evaluated the effectiveness of the
registrant&#146;s disclosure controls and
procedures and presented in this report our
conclusions about the effectiveness of the
disclosure controls and procedures, as of
the end of the period covered by this report
based on such evaluation, and</TD>
</TR>

<TR style="font-size: 8pt">
    <TD>&nbsp;</TD>
</TR> <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="12%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Disclosed in this report any change in the
registrant&#146;s internal control over financial
reporting that occurred during the
registrant&#146;s most recent fiscal quarter (the
registrant&#146;s fourth quarter in the case of
an annual report) that has materially
affected, or is reasonably likely to
materially affect, the registrant&#146;s internal
control over financial reporting; and</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">5.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The registrant&#146;s other certifying officer and I have disclosed, based on our most recent
evaluation of internal control over financial reporting, to the registrant&#146;s auditors and the
audit committee of registrant&#146;s board of directors (or persons performing the equivalent
function):</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="12%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>All significant
deficiencies and
material weaknesses
in the design or
operation of
internal control
over financial
reporting which are
reasonably likely
to adversely affect
the registrant&#146;s
ability to record,
process, summarize
and report
financial
information; and</TD>
</TR>

<TR style="font-size: 8pt">
    <TD>&nbsp;</TD>
</TR> <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="12%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Any fraud, whether
or not material,
that involves
management or other
employees who have
a significant role
in the registrant&#146;s
internal control
over financial
reporting.</TD>
</TR>

</TABLE>
</DIV>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">Dated: January 12, 2012&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/  Arthur A. Bottone
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Arthur A. Bottone&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left" nowrap>President, Chief Executive Officer and Director<BR>
(Principal Executive Officer)&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
</TABLE>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.2
<SEQUENCE>7
<FILENAME>c25704exv31w2.htm
<DESCRIPTION>EXHIBIT 31.2
<TEXT>
<HTML>
<HEAD>
<TITLE>Exhibit 31.2</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">

<DIV align="right" style="font-size: 10pt; margin-top: 10pt"><U><B>Exhibit&nbsp;31.2</B></U>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>CERTIFICATIONS</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt">I, Michael S. Bishop, certify that:
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">1.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>I have reviewed this annual report on Form 10-K of Fuel Cell Energy, Inc.;</TD>
</TR>

<TR style="font-size: 8pt">
    <TD>&nbsp;</TD>
</TR> <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">2.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Based on my knowledge, this report does not contain any untrue statement of a material
fact or omit to state a material fact necessary to make the statements made, in light
of the circumstances under which such statements were made, not misleading with
respect to the period covered by this report;</TD>
</TR>

<TR style="font-size: 8pt">
    <TD>&nbsp;</TD>
</TR> <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">3.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Based on my knowledge, the financial statements, and other financial information
included in this report, fairly present in all material respects the financial
condition, results of operations and cash flows of the registrant as of, and for, the
periods presented in this report;</TD>
</TR>

<TR style="font-size: 8pt">
    <TD>&nbsp;</TD>
</TR> <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">4.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The registrant&#146;s other certifying officer and I are responsible for establishing and
maintaining disclosure controls and procedures (as defined in Exchange Act Rules
13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in
Exchange Act Rules&nbsp;13a-15(f) and 15d-15(f) for the registrant and have:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="12%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Designed such disclosure
controls and procedures,
or caused such
disclosure controls and
procedures to be
designed under our
supervision, to ensure
that material
information relating to
the registrant,
including its
consolidated
subsidiaries, is made
known to us by others
within those entities,
particularly during the
period in which this
report is being
prepared;</TD>
</TR>

<TR style="font-size: 8pt">
    <TD>&nbsp;</TD>
</TR> <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="12%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Designed such internal
control over financial
reporting, or caused
such internal control
over financial reporting
to be designed under our
supervision, to provide
reasonable assurance
regarding the
reliability of financial
reporting and the
preparation of financial
statements for external
purposes in accordance
with generally accepted
accounting principles;</TD>
</TR>

<TR style="font-size: 8pt">
    <TD>&nbsp;</TD>
</TR> <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="12%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Evaluated the
effectiveness of the
registrant&#146;s disclosure
controls and procedures
and presented in this
report our conclusions
about the effectiveness
of the disclosure
controls and procedures,
as of the end of the
period covered by this
report based on such
evaluation, and</TD>
</TR>

<TR style="font-size: 8pt">
    <TD>&nbsp;</TD>
</TR> <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="12%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Disclosed in this report
any change in the
registrant&#146;s internal
control over financial
reporting that occurred
during the registrant&#146;s
most recent fiscal
quarter (the
registrant&#146;s fourth
quarter in the case of
an annual report) that
has materially affected,
or is reasonably likely
to materially affect,
the registrant&#146;s
internal control over
financial reporting; and</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">5.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The registrant&#146;s other certifying officer and I have disclosed, based on our most
recent evaluation of internal control over financial reporting, to the registrant&#146;s
auditors and the audit committee of registrant&#146;s board of directors (or persons
performing the equivalent function):</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="12%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>All significant
deficiencies and
material weaknesses in
the design or operation
of internal control over
financial reporting
which are reasonably
likely to adversely
affect the registrant&#146;s
ability to record,
process, summarize and
report financial
information; and</TD>
</TR>

<TR style="font-size: 8pt">
    <TD>&nbsp;</TD>
</TR> <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="12%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Any fraud, whether or
not material, that
involves management or
other employees who have
a significant role in
the registrant&#146;s
internal control over
financial reporting.</TD>
</TR>

</TABLE>
</DIV>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">Dated: January 12, 2012&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/  Michael S. Bishop
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Michael S. Bishop&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left" nowrap>Senior Vice President, Chief Financial
Officer,<BR>Treasurer and Corporate Secretary<BR>
(Principal Accounting and Financial Officer)&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>


<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-32.1
<SEQUENCE>8
<FILENAME>c25704exv32w1.htm
<DESCRIPTION>EXHIBIT 32.1
<TEXT>
<HTML>
<HEAD>
<TITLE>Exhibit 32.1</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">



<DIV align="right" style="font-size: 10pt; margin-top: 10pt"><U><B>Exhibit&nbsp;32.1</B></U>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>CERTIFICATION PURSUANT TO<BR>
18 U.S.C. SECTION 1350,<BR>
AS ADOPTED PURSUANT TO<BR>
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002</B>
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 10pt">In connection with the annual report of FuelCell Energy, Inc. (the &#147;Company&#148;) on Form 10-K for the
year ended October&nbsp;31, 2011 as filed with the Securities and Exchange Commission on the date hereof
(the &#147;Report&#148;), I, Arthur A. Bottone, President and Chief Executive Officer of the Company,
certify, pursuant to 18 U.S.C. &#167; 1350, as adopted pursuant to &#167; 906 of the Sarbanes-Oxley Act of
2002, that:
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Report fully complies with the requirements of Section 13(a) or
15(d) of the Securities Exchange Act of 1934 (15 U.S.C 78m or 78o(d));
and</TD>
</TR>

<TR style="font-size: 8pt">
    <TD>&nbsp;</TD>
</TR> <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The information contained in the Report fairly presents, in all
material respects, the financial condition and results of operations
of the Company.</TD>
</TR>

</TABLE>
</DIV>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">                                                             /s/  Arthur A.Bottone
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Arthur A. Bottone&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left" nowrap>President, Chief Executive Officer and Director<BR>
(Principal Executive Officer)<BR>January 12, 2012&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
</TABLE>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt">A signed original of this written statement has been provided to the Company and will be retained
by the Company and furnished to the SEC or its staff upon request.
</DIV>


<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-32.2
<SEQUENCE>9
<FILENAME>c25704exv32w2.htm
<DESCRIPTION>EXHIBIT 32.2
<TEXT>
<HTML>
<HEAD>
<TITLE>Exhibit 32.2</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">



<DIV align="right" style="font-size: 10pt; margin-top: 10pt"><U><B>Exhibit&nbsp;32.2</B></U>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>CERTIFICATION PURSUANT TO<BR>
18 U.S.C. SECTION 1350,<BR>
AS ADOPTED PURSUANT TO<BR>
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002</B>
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 10pt">In connection with the annual report of FuelCell Energy, Inc. (the &#147;Company&#148;) on Form 10-K for the
year ended October&nbsp;31, 2011 as filed with the Securities and Exchange Commission on the date hereof
(the &#147;Report&#148;), I, Michael S. Bishop, Chief Financial Officer of the Company, certify, pursuant to
18 U.S.C. &#167; 1350, as adopted pursuant to &#167; 906 of the Sarbanes-Oxley Act of 2002, that:
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Report fully complies with the requirements of Section 13(a) or
15(d) of the Securities Exchange Act of 1934(15 U.S.C 78m or 78o(d));
and</TD>
</TR>

<TR style="font-size: 8pt">
    <TD>&nbsp;</TD>
</TR> <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The information contained in the Report fairly presents, in all
material respects, the financial condition and results of operations
of the Company.</TD>
</TR>

</TABLE>
</DIV>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">                                                              /s/ Michael S. Bishop
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Michael S. Bishop&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left" nowrap>Senior Vice President, Chief
Financial Officer,<BR>
Treasurer and Corporate Secretary<BR>
(Principal Accounting and
Financial Officer)<br>January 12, 2012&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
</TABLE>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt">A signed original of this written statement has been provided to the Company and will be retained
by the Company and furnished to the SEC or its staff upon request.
</DIV>


<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>



</BODY>
</HTML>
</TEXT>
</DOCUMENT>
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<TYPE>EX-101.INS
<SEQUENCE>10
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<DESCRIPTION>EX-101 INSTANCE DOCUMENT
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<entity>
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<!-- Begin Block Tagged Note -->
<us-gaap:OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock contextRef="YearEnded_31Oct2011">&lt;!--DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd" --&gt;
   &lt;!-- Begin Block Tagged Note 1 - us-gaap:OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock--&gt;
   &lt;div align="left" style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; "&gt;
   &lt;!-- xbrl,ns --&gt;
   &lt;!-- xbrl,nx --&gt;
   &lt;div align="left"&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;b&gt;Note 1. Nature of Business and Significant Accounting Policies&lt;/b&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;b&gt;&lt;i&gt;Nature of Business&lt;/i&gt;&lt;/b&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;FuelCell Energy, Inc. and subsidiaries (the &amp;#8220;Company&amp;#8221;, &amp;#8220;we&amp;#8221;, &amp;#8220;us&amp;#8221;, &amp;#8220;our&amp;#8221;) are engaged in the
   development and manufacture of high temperature fuel cells for clean electric power generation.
   Our Direct FuelCell power plants produce reliable, secure and environmentally friendly 24/7 base
   load electricity for commercial, industrial, government and utility customers. We have
   commercialized our stationary fuel cells and are beginning the development of planar solid oxide
   fuel cell and other fuel cell technology. We expect to incur losses until such time as we can
   attain higher sales volumes.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;The consolidated financial statements include our accounts and those of our wholly-owned
   subsidiaries, including FuelCell Energy, Ltd. (&amp;#8220;FCE Ltd.&amp;#8221;), our Canadian subsidiary; Bridgeport
   Fuel Cell Park, LLC (&amp;#8220;BFCP&amp;#8221;), Waterbury Renewable Energy (&amp;#8220;WRE&amp;#8221;), DFC-ERG Milford, LLC and DFC-ERG
   Connecticut, LLC, which were formed for the purpose of developing projects within Connecticut; FCE
   Korea Ltd., which was formed to facilitate our business operations in South Korea; and FuelCell
   Energy Solutions GmbH (&amp;#8220;FCES GmbH&amp;#8221;) to facilitate business development in Europe. Alliance
   Monterrey, LLC; Alliance Star Energy, LLC; and Alliance TST Energy, LLC, (collectively, the
   &amp;#8220;Alliance Entities&amp;#8221;) are joint ventures with Alliance Power, Inc. (&amp;#8220;Alliance&amp;#8221;) established to
   construct fuel cell power plants and sell power under power purchase agreements (&amp;#8220;PPA&amp;#8221;). We have
   an 80&amp;#160;percent interest in each entity and accordingly, the financial results of the Alliance
   Entities are consolidated with our financial results. All intercompany accounts and transactions
   have been eliminated.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;Certain reclassifications have been made to the prior year amounts to conform to the current year
   presentation.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;b&gt;&lt;i&gt;Significant Accounting Policies&lt;/i&gt;&lt;/b&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;i&gt;Cash and Cash Equivalents&lt;/i&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;Cash equivalents consist primarily of investments in money market funds and U.S. Treasury
   securities with original maturities averaging three months or less at date of acquisition. We
   place our temporary cash investments with high credit quality financial institutions. We have
   pledged approximately $8.4&amp;#160;million of our cash and cash equivalents as collateral against letters
   of credit, banking requirements and customer contracts. At October&amp;#160;31, 2011 and 2010, we had
   outstanding letters of credit of $7.1&amp;#160;million and $7.3&amp;#160;million, respectively.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;i&gt;Investments&lt;/i&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;Investments consist of U.S. Treasury securities with original maturities of greater than three
   months at the date of acquisition. The notes are classified as held-to-maturity since we have the
   ability and intention to hold them until maturity. The notes are carried at amortized cost, which
   is par value, plus or minus unamortized premium or discount. We classify notes with remaining
   maturities of one year or less as current assets and notes with remaining maturities greater than
   one year as non-current assets.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;i&gt;Inventories and Advance Payments to Vendors&lt;/i&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;Inventories consist principally of raw materials and work-in-process. In certain circumstances, we
   will make advance payments to vendors for future inventory deliveries. These advance payments are
   recorded as other current assets on the consolidated balance sheets.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;Inventory is reviewed to determine if reserves are required for obsolescence (excess, obsolete, and
   slow-moving inventory). This review includes analyzing inventory levels of individual parts
   considering the
   current design of our products and production requirements as well as the expected inventory
   requirements for maintenance on installed power plants.
   &lt;/div&gt;
   &lt;!-- Folio --&gt;
   &lt;!-- /Folio --&gt;
   &lt;/div&gt;
   &lt;!-- PAGEBREAK --&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; "&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;i&gt;Property, Plant and Equipment&lt;/i&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;Property, plant and equipment are stated at cost, less accumulated depreciation provided on the
   straight-line method over the estimated useful lives of the respective assets. Leasehold
   improvements are amortized on the straight-line method over the shorter of the estimated useful
   lives of the assets or the term of the lease. When property is sold or otherwise disposed of, the
   cost and related accumulated depreciation are removed from the accounts and any resulting gain or
   loss is reflected in operations for the period.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;i&gt;Intellectual Property&lt;/i&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;Intellectual property, including internally generated patents and know-how, is carried at no value.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;i&gt;Impairment of Long Lived Assets&lt;/i&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate
   that the carrying amount of an asset group may not be recoverable. If events or changes in
   circumstances indicate that the carrying amount of the asset group may not be recoverable, we
   compare the carrying amount of an asset group to future undiscounted net cash flows, excluding
   interest costs, expected to be generated by the asset group and their ultimate disposition. If the
   sum of the undiscounted cash flows is less than the carrying value, the impairment to be recognized
   is measured by the amount by which the carrying amount of the asset group exceeds the fair value of
   the asset group. Assets to be disposed of are reported at the lower of the carrying amount or fair
   value, less costs to sell.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;i&gt;Revenue Recognition&lt;/i&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;We earn revenue from (i)&amp;#160;the sale and installation of fuel cell power plants and modules (ii)&amp;#160;sale
   of component part kits and spare parts to customers, (iii)&amp;#160;site engineering and construction
   services (iv)&amp;#160;providing services under long-term service agreements (&amp;#8220;LTSA&amp;#8221;), (v)&amp;#160;the sale of
   electricity under power purchase agreements (&amp;#8220;PPA&amp;#8221;) as well as incentive revenue from the sale of
   electricity under PPA&amp;#8217;s, and (vi)&amp;#160;customer-sponsored research and development projects. Our revenue
   is primarily generated from customers located throughout the U.S. and Asia and from agencies of the
   U.S. government. Revenue from customer-sponsored research and development projects is recorded as
   research and development contracts revenue and all other revenues are recorded as product sales and
   revenues in the consolidated statements of operations.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;For customer contracts for complete DFC Power Plants which the Company has adequate cost history
   and estimating experience and that management believes it can reasonably estimate total contract
   costs, revenue is recognized under the percentage of completion method of accounting. The use of
   percentage of completion accounting requires significant judgment relative to estimating total
   contract costs, including assumptions relative to the length of time to complete the contract, the
   nature and complexity of the work to be performed, anticipated increases in wages and prices for
   subcontractor services and materials, and the availability of subcontractor services and materials.
   Our estimates are based upon the professional knowledge and experience of our engineers, program
   managers and other personnel, who review each long-term contract on a quarterly basis to assess the
   contract&amp;#8217;s schedule, performance, technical matters and estimated cost at completion. Changes in
   estimates are applied retrospectively and when adjustments in estimated contract costs are
   identified, such revisions may result in current period adjustments to earnings applicable to
   performance in prior periods. Revenues are recognized based on the percentage of the contract
   value that incurred costs to date bear to estimated total contract costs, after giving effect to
   estimates of costs to complete based on most recent information. For customer contracts for new or
   significantly customized products, where management does not believe it has the ability to
   reasonably estimate total contract costs, revenue is recognized using the completed contract method
   and therefore all revenue and costs for the
   contract are deferred and not recognized until installation and acceptance of the power plant is
   complete. For all types of contracts, we recognize anticipated contract losses as soon as they
   become known and estimable. We have recorded an estimated contract loss reserve of $0.1&amp;#160;million
   and $0.6&amp;#160;million as of October&amp;#160;31, 2011 and October&amp;#160;31, 2010, respectively. Actual results could
   vary from initial estimates and reserve estimates will be updated as conditions change.
   &lt;/div&gt;
   &lt;!-- Folio --&gt;
   &lt;!-- /Folio --&gt;
   &lt;/div&gt;
   &lt;!-- PAGEBREAK --&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; "&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;Revenue from component part kits and spare parts sales is recognized upon shipment and title
   transfer under the terms of the customer contract.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;Revenue from LTSA contracts for power plants with our 5-year stack design is earned ratably over
   the term of the contract by performing routine monitoring and maintenance and by meeting a certain
   level of power output. For our legacy LTSA contracts on power plants with our older 3-year stack
   design, a portion of the contract value related to the stack replacement has been deferred. Upon
   stack replacement, revenue is recognized ratably over the remaining contract term. Revenue related
   to routine monitoring and maintenance under legacy contracts is recognized ratably over the full
   term of the contract.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;Revenue from the sale of electricity under PPA&amp;#8217;s is recognized as electricity is provided to the
   customer. Incentive revenue is recognized ratably over the term of the PPA. Site engineering and
   construction services revenue is recognized on percentage of completion as costs are incurred.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;Revenue from research and development contracts is recognized proportionally as costs are incurred
   and compared to the estimated total research and development costs for each contract. Revenue from
   government funded research, development and demonstration programs are generally multi-year,
   cost-reimbursement and/or cost-shared type contracts or cooperative agreements. We are reimbursed
   for reasonable and allocable costs up to the reimbursement limits set by the contract or
   cooperative agreement, and on certain contracts we are reimbursed only a portion of the costs
   incurred. While government research and development contracts may extend for many years, funding
   is often provided incrementally on a year-by-year basis if contract terms are met and Congress has
   authorized the funds.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;During fiscal 2011, the Company entered into a sales contract and supplemental agreement with one
   of its customers in which revenue is being recognized based upon the current guidance for multiple
   deliverable revenue arrangements. The guidance for an arrangement with multiple-deliverables
   states that the delivered items will be considered a separate unit of accounting if the following
   criteria are met:
   &lt;/div&gt;
   &lt;div style="margin-top: 10pt"&gt;
   &lt;table width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; text-align: left"&gt;
   &lt;tr valign="top" style="font-size: 10pt; color: #000000; background: transparent"&gt;
       &lt;td width="4%" style="background: transparent"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%" nowrap="nowrap" align="left"&gt;&lt;b&gt;&amp;#8226;&lt;/b&gt;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;The delivered item or items have value to the customer on a standalone basis.
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;/table&gt;
   &lt;/div&gt;
   &lt;div style="margin-top: 10pt"&gt;
   &lt;table width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; text-align: left"&gt;
   &lt;tr valign="top" style="font-size: 10pt; color: #000000; background: transparent"&gt;
       &lt;td width="4%" style="background: transparent"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%" nowrap="nowrap" align="left"&gt;&lt;b&gt;&amp;#8226;&lt;/b&gt;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;If the arrangement includes a general right of return relative to the delivered
   item(s), delivery or performance of the undelivered item or items is considered probable
   and substantially in the control of the vendor.
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;/table&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;The components of the contract were evaluated and it was determined that each have standalone value
   to the customer. A selling price hierarchy is established for determining the selling price of the
   multiple deliverables. The selling price used for each deliverable will be based on
   vendor-specific objective evidence (VSOE)&amp;#160;if available, third-party evidence (TPE)&amp;#160;if VSOE is not
   available, or estimated selling price (ESP)&amp;#160;if neither VSOE nor TPE is available. The Company
   evaluated the elements of the contract with the customer using this hierarchy and has determined
   that estimated selling prices would be utilized for each element. These estimated selling prices
   were principally based on the prices charged when these elements were sold separately on a limited
   basis in the past.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;i&gt;Warranty and Service Expense Recognition&lt;/i&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;We warranty our products for a specific period of time against manufacturing or performance
   defects. Our warranty is limited to a term generally 15&amp;#160;months after shipment or 12&amp;#160;months after
   installation of our
   products. We reserve for estimated future warranty costs based on historical experience. We also
   provide for a specific reserve if a there is a known issue requiring repair during the warranty
   period. Estimates used to record warranty reserves are updated as we gain further operating
   experience. As of October&amp;#160;31, 2011 and October&amp;#160;31, 2010, the warranty reserve, which is classified
   in accrued liabilities on the consolidated balance sheet totaled $1.1&amp;#160;million and $0.7&amp;#160;million,
   respectively.
   &lt;/div&gt;
   &lt;!-- Folio --&gt;
   &lt;!-- /Folio --&gt;
   &lt;/div&gt;
   &lt;!-- PAGEBREAK --&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; "&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;In addition to the standard product warranty, we have entered into LTSA contracts with certain
   customers to provide monitoring, maintenance and repair services for fuel cell power plants. Our
   standard and most prevalent service agreement term is five years. Under the terms of our LTSA, the
   power plant must meet a minimum operating output during the term. If minimum output falls below
   the contract requirement, we may be subject to performance penalties or may be required to repair
   or replace the customer&amp;#8217;s fuel cell stack. An estimate is not recorded for a potential performance
   guarantee liability until a performance issue has occurred on a particular power plant. At that
   point, the actual power plant&amp;#8217;s output is compared against the minimum output guarantee and a
   reserve is recorded. The review of power plant performance is updated for each reporting period to
   incorporate the most recent performance of the power plant and minimum output guarantee payments
   made to customers, if any. The Company has provided for a reserve for performance guarantees,
   which based on historical fleet performance totaled $2.2&amp;#160;million and $1.2&amp;#160;million as of October&amp;#160;31,
   2011 and 2010, respectively.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;The Company provides for reserves on all LTSA agreements when the estimated future stack
   replacement and service costs are estimated to exceed the remaining contract value. Reserve
   estimates for future costs on LTSA agreements are determined by a number of factors including the
   estimated life of the stack, used replacement stacks available, our limit of liability on service
   agreements and future operating plans for the power plant. Our reserve estimates are performed on
   a contract by contract basis and include cost assumptions based on what we anticipate the service
   requirements will be to fulfill obligations for each contract. As of October&amp;#160;31, 2011, our reserve
   on LTSA contracts totaled $8.9&amp;#160;million compared to $6.6&amp;#160;million as of October&amp;#160;31, 2010. The
   increase related to changes in estimates for future expected costs. Prior to February&amp;#160;1, 2010, we
   provided for a pricing reserve if the agreement was sold below our standard pricing. As a result of
   our experience with these contracts and production rates of stacks and related costing, effective
   February&amp;#160;1, 2010, contract losses have been estimated as described above. The result of this change
   in estimate was not material to the consolidated financial statements.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;LTSA&amp;#8217;s for power plants that have our five-year stack design are not expected to require a stack
   change to continue to meet minimum operating levels during the initial five-year term of the
   contract, although we have limited operating experience with these products. Stack replacements for
   new agreements which include the five-year stack design are expected to only be required upon
   renewal of the service agreement by the customer.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;At the end of our LTSA contracts, customers are expected to either renew the contract or we
   anticipate that the stack module or the entire power plant will be returned to the Company as the
   plant is no longer being monitored or having routine service performed. In situations where the
   customer agrees at the time of a restack to return the stack to the Company at the end of the LTSA
   term, the cost of the stack is recorded as a long-term asset and depreciated over its expected
   life. If the Company does not obtain rights to title from the customer, the cost of the stack is
   expensed at the time of restack. As of October&amp;#160;31, 2011, total stack value recorded as a long-term
   asset was $15.1&amp;#160;million, net of $2.4&amp;#160;million of accumulated depreciation.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;i&gt;Deferred Revenue, Royalty Income and Customer Deposits&lt;/i&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;In February&amp;#160;2007, we entered into a 10-year manufacturing and distribution agreement with POSCO
   Power (&amp;#8220;POSCO&amp;#8221;). Under the terms of this agreement, POSCO will manufacture balance of plant
   (&amp;#8220;BOP&amp;#8221;) in South Korea using its design, procurement and manufacturing expertise. Under the terms
   of the agreement, we will receive a 4.1&amp;#160;percent royalty on sales of BOP made by POSCO, subject to
   minimum royalties. Minimum
   annual royalties recorded under this agreement were $0.6&amp;#160;million and $0.3&amp;#160;million for the years
   ended October&amp;#160;31, 2011 and 2010, respectively.
   &lt;/div&gt;
   &lt;!-- Folio --&gt;
   &lt;!-- /Folio --&gt;
   &lt;/div&gt;
   &lt;!-- PAGEBREAK --&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; "&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;In October&amp;#160;2009, we entered into a 10-year Stack Technology Transfer and License Agreement (the
   &amp;#8220;2009 License Agreement&amp;#8221;) with POSCO allowing it to produce fuel cell stack modules from cells and
   components provided by us. These fuel cell modules will be combined with BOP manufactured in South
   Korea to complete electricity-producing fuel cell power plants for sale in South Korea. The 2009
   License Agreement provides for an ongoing royalty, initially set at 4.1&amp;#160;percent of the revenues
   generated from sales of fuel cell stack modules manufactured and sourced by POSCO.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;In connection with the 2009 License Agreement, we received an upfront license fee of $10.0&amp;#160;million.
   License fee income is recognized ratably over the term of the 2009 License Agreement. The Company
   recognized license fee income relating to the upfront license fee received during fiscal years
   ended October&amp;#160;31, 2011 and 2010 in the amount of $1.0&amp;#160;million, respectively.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;In addition, we receive payments from customers upon the acceptance of a purchase order and when
   contractual milestones are reached. These payments may be deferred based on the nature of the
   payment and status of the specific project. Deferred revenue is recognized as revenue in accordance
   with our revenue recognition policies summarized above.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;i&gt;Research and Development Costs&lt;/i&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;We perform both customer-sponsored research and development projects based on contractual agreement
   with customers and company-sponsored research and development projects. Costs incurred for
   customer-sponsored projects include manufacturing and engineering labor, applicable overhead
   expenses, materials to build and test prototype units and other costs associated with
   customer-sponsored research and development contracts. These costs are recorded as cost of
   research and development contracts in the consolidated statements of operations.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;Costs incurred for company-sponsored research and development projects consist primarily of labor,
   overhead, materials to build and test prototype units and consulting fees. These costs are
   recorded as research and development expenses in the consolidated statements of operations.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;i&gt;Share-Based Compensation&lt;/i&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;We account for restricted stock awards (RSA&amp;#8217;s) based on the closing market price of the Company&amp;#8217;s
   common stock on the date of grant. We account for stock options awarded to employees and
   non-employee directors under the fair value method of accounting using the Black-Scholes valuation
   model to estimate fair value at the grant date. The model requires us to make estimates and
   assumptions regarding the expected life of the option, the risk-free interest rate, the expected
   volatility of our common stock price and the expected dividend yield. The fair value of equity
   awards is amortized to expense over the vesting period, generally four years. Refer to Note 14 for
   additional information.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;i&gt;Income Taxes&lt;/i&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;Income taxes are accounted for under the liability method. Deferred tax assets and liabilities are
   determined based on net operating loss (&amp;#8220;NOL&amp;#8221;) carryforwards, research and development credit
   carryforwards, and differences between financial reporting and income tax bases of assets and
   liabilities. Deferred tax assets and liabilities are measured using enacted tax rates and laws
   expected to be in effect when the differences are expected to reverse. The effect on deferred tax
   assets and liabilities of a change in tax rates is recognized in income in the period that includes
   the enactment date. A valuation allowance is recorded against deferred tax assets if it is
   unlikely that some or all of the deferred tax assets will be realized.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;The company&amp;#8217;s financial statements reflect expected future tax consequences of uncertain tax
   positions that the company has taken or expects to take on a tax return (including a decision
   whether to file or not file a return in a particular jurisdiction) presuming the taxing
   authorities&amp;#8217; full knowledge of the position and all relevant facts.
   &lt;/div&gt;
   &lt;!-- Folio --&gt;
   &lt;!-- /Folio --&gt;
   &lt;/div&gt;
   &lt;!-- PAGEBREAK --&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; "&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;i&gt;Concentrations&lt;/i&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;We contract with a concentrated number of customers for the sale of our products and for research
   and development contracts. For the fiscal years ended October&amp;#160;31, 2011, 2010 and 2009, our top
   four customers accounted for 71&amp;#160;percent, 68&amp;#160;percent and 64&amp;#160;percent, respectively, of our total
   annual consolidated revenue.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;The percent of consolidated revenues from each customer for the years ended October&amp;#160;31, 2011, 2010
   and 2009, respectively are presented below.
   &lt;/div&gt;
   &lt;div align="center"&gt;
   &lt;table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%"&gt;
   &lt;!-- Begin Table Head --&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td width="58%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 10pt" valign="bottom"&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;2011&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;2010&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;2009&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Head --&gt;
   &lt;!-- Begin Table Body --&gt;
   &lt;tr valign="bottom"&gt;&lt;!-- Blank Space --&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;POSCO
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;44&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;%&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;58&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;%&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;64&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;%&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;BioFuels Fuel Cells, LLC
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;12&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;%&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;&amp;#8212;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;&amp;#8212;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;UTS BioEnergy, LLC
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;10&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;%&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;&amp;#8212;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;&amp;#8212;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Pacific Gas and Electric Company
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;5&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;%&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;10&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;%&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;&amp;#8212;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Total
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;71&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;%&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;68&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;%&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;64&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;%&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
           &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
           &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
           &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Body --&gt;
   &lt;/table&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;POSCO is a related party and owns approximately 8&amp;#160;percent of the outstanding common shares of
   the Company. There can be no assurance that we will continue to achieve historical levels of sales
   of our products to our largest customers. Even though our customer base is expected to increase
   and our revenue streams to diversify, a substantial portion of net revenues could continue to
   depend on sales to a limited number of customers. Our agreements with these customers may be
   cancelled if we fail to meet certain product specifications or materially breach the agreement, and
   our customers may seek to renegotiate the terms of current agreements or renewals. The loss of, or
   a reduction in sales to, one or more of our larger customers could have a material adverse effect
   on our business, financial condition and results of operations.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;i&gt;Derivatives&lt;/i&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;We do not use derivatives for speculative purposes and through fiscal year end 2011, have not used
   derivatives for trading purposes. Derivative instruments consist of our warrants to purchase
   additional shares of common stock of Versa Power Systems, Inc. (&amp;#8220;Versa&amp;#8221;) and embedded derivatives
   in our Series&amp;#160;1 Preferred Shares. We account for these derivatives using the fair-value method
   with changes in the underlying fair value recorded to earnings. Refer to Notes 2 and 12 for
   additional information.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;i&gt;Use of Estimates&lt;/i&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;The preparation of financial statements and related disclosures in conformity with accounting
   principles generally accepted in the U.S. requires management to make estimates and assumptions
   that affect the reported amounts of assets, liabilities, revenues and expenses and the disclosure
   of contingent assets and liabilities. Actual results could differ from those estimates. Estimates
   are used in accounting for, among other things, revenue recognition, excess, slow-moving and
   obsolete inventories, product warranty costs, LTSA reserves, allowance for uncollectible
   receivables, depreciation and amortization, impairment of assets, taxes, and contingencies.
   Estimates and assumptions are reviewed periodically, and the effects of revisions are reflected in
   the consolidated financial statements in the period they are determined to be necessary.
   &lt;/div&gt;
   &lt;!-- Folio --&gt;
   &lt;!-- /Folio --&gt;
   &lt;/div&gt;
   &lt;!-- PAGEBREAK --&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; "&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;i&gt;Comprehensive Income (Loss)&lt;/i&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;Comprehensive loss of $45.7&amp;#160;million, $55.7&amp;#160;million and $68.7&amp;#160;million includes net loss attributable
   to FuelCell Energy, Inc. of $45.7&amp;#160;million, $55.7&amp;#160;million and $68.7&amp;#160;million (as reported before
   preferred dividends and adjustment for modification of redeemable preferred stock) and foreign
   currency translation adjustments of $4.0 thousand, $13.0 thousand and $2.0 thousand for the years
   ended October&amp;#160;31, 2011, 2010 and 2009 respectively, which are included as a component of
   stockholders&amp;#8217; (deficit)&amp;#160;equity in the consolidated balance sheets.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;i&gt;Foreign Currency Translation&lt;/i&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;The translation of FuelCell Korea Ltd&amp;#8217;s financial statements results in translation gains or
   losses, which are recorded in accumulated other comprehensive income (loss)&amp;#160;within stockholders&amp;#8217;
   (deficit)&amp;#160;equity.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;Our Canadian subsidiary, FCE Ltd., is financially and operationally integrated and therefore the
   temporal method of translation of foreign currencies is followed. The functional currency is U.S.
   dollars. We are subject to foreign currency transaction gains and losses as certain invoices are
   denominated in Canadian dollars. We recognized a gain of $1.0&amp;#160;million, a loss of $0.01&amp;#160;million and
   a loss of $0.2&amp;#160;million for the years ended October&amp;#160;31, 2011, 2010 and 2009, respectively. These
   amounts have been classified as interest and other income, net in the consolidated statements of
   operations.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;i&gt;Subsequent Events&lt;/i&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;We have evaluated subsequent events and are not aware of any significant events that occurred
   subsequent to the balance sheet date but prior to the filing of this Form 10-K with the SEC that
   would have a material impact on our consolidated financial statements.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;b&gt;&lt;i&gt;Recently Adopted Accounting Guidance&lt;/i&gt;&lt;/b&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;In April&amp;#160;2010, the FASB provided guidance on defining a milestone and determining when it may be
   appropriate to apply the milestone method of revenue recognition for research or development
   transactions. Research or development arrangements frequently include payment provisions whereby a
   portion or all of the consideration is contingent upon the achievement of milestone events. An
   entity may only recognize consideration that is contingent upon the achievement of a milestone in
   its entirety in the period the milestone is achieved only if the milestone meets certain criteria.
   We adopted this guidance effective November&amp;#160;1, 2010 and it did not impact our financial statements.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;In December&amp;#160;2009, the FASB issued revised guidance related to the consolidation of variable
   interest entities (&amp;#8220;VIE&amp;#8221;). The revised guidance requires reporting entities to evaluate former
   qualified special purpose entities for consolidation, changes the approach to determining a VIE&amp;#8217;s
   primary beneficiary from a quantitative assessment to a qualitative assessment designed to identify
   a controlling financial interest, and increases the frequency of required reassessments to
   determine whether a company is the primary beneficiary of a VIE. It also clarifies, but does not
   significantly change, the characteristics that identify a VIE. We adopted this guidance effective
   November&amp;#160;1, 2010 and it did not impact our financial statements.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;In October&amp;#160;2009, the FASB issued guidance updating accounting standards for revenue recognition for
   multiple-deliverable arrangements. The stated objective of the update was to address the
   accounting for multiple-deliverable arrangements to enable vendors to account for products or
   services separately rather than as a combined unit. The guidance provides amended methodologies
   for separating consideration in multiple-deliverable arrangements and expands disclosure
   requirements. We adopted this guidance for revenue arrangements entered into or materially
   modified after November&amp;#160;1, 2010 and it did not have a material impact on our financial statements
   or disclosures to date.
   &lt;/div&gt;
   &lt;!-- Folio --&gt;
   &lt;!-- /Folio --&gt;
   &lt;/div&gt;
   &lt;!-- PAGEBREAK --&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; "&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;In June&amp;#160;2009, the FASB issued accounting guidance which requires a company to perform ongoing
   reassessment of whether it is the primary beneficiary of a variable interest entity (&amp;#8220;VIE&amp;#8221;).
   Specifically, the guidance modifies how a company determines when an entity that is insufficiently
   capitalized or is not controlled through voting (or similar rights) should be consolidated. The
   guidance clarifies that the determination of whether a company is required to consolidate a VIE is
   based on, among other things, an entity&amp;#8217;s purpose and design and a company&amp;#8217;s ability to direct the
   activities of the VIE that most significantly impact the VIE&amp;#8217;s economic performance. The guidance
   requires an ongoing reassessment of whether a company is the primary beneficiary of a VIE and
   enhanced disclosures of the company&amp;#8217;s involvement in VIEs and any significant changes in risk
   exposure due to that involvement. We adopted this guidance effective November&amp;#160;1, 2010 and it did
   not have an impact on our financial statements.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;b&gt;&lt;i&gt;Recent Accounting Guidance Not Yet Effective&lt;/i&gt;&lt;/b&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;In January&amp;#160;2010, the FASB issued guidance that requires new disclosures for fair value measurements
   and provides clarification for existing disclosure requirements. This amended guidance requires
   disclosures about inputs and valuation techniques used to measure fair value as well as disclosures
   about significant transfers in and out of Levels 1 and Levels 2 fair value measurements and
   disclosures about the purchase, sale, issuance and settlement activity of Level 3 fair value
   measurements. This guidance is effective for interim and annual reporting periods beginning after
   December&amp;#160;15, 2009, except for disclosures about the purchase, sale, issuance and settlement
   activity of Level 3 fair value measurements, which is effective for fiscal years beginning after
   December&amp;#160;15, 2010. The Company was not impacted by the disclosures effective for interim periods
   beginning after December&amp;#160;15, 2009 and we do not expect the remaining disclosures required after
   December&amp;#160;15, 2010 upon adoption of this guidance will have a material impact on our financial
   statements or disclosures.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;In May&amp;#160;2011, the FASB issued new guidance that clarifies and changes some fair value measurement
   principles and disclosure requirements. Among them is the clarification that the concepts of
   highest and best use and valuation premise in a fair value measurement should only be applied when
   measuring the fair value of nonfinancial assets. Additionally, the new guidance requires
   quantitative information about unobservable inputs, and disclosure of the valuation processes used
   and narrative descriptions with regard to fair value measurements within the Level 3 categorization
   of the fair value hierarchy. The new guidance is effective for interim and annual reporting periods
   beginning after December&amp;#160;15, 2011, with early adoption prohibited. The adoption of this new
   guidance is not expected to have a material impact on our financial statements or disclosures.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;In June&amp;#160;2011, the FASB issued guidance that eliminates the option to present items of other
   comprehensive income (&amp;#8220;OCI&amp;#8221;) as part of the statement of changes in stockholders&amp;#8217; equity, and
   instead requires either OCI presentation and net income in a single continuous statement to the
   statement of operations, or as a separate statement of comprehensive income. This new guidance is
   effective for fiscal years, and interim periods within those years, beginning after December&amp;#160;15,
   2011, with early adoption permitted. The Company is required to adopt this update in the first
   quarter of fiscal year 2013. The adoption of this accounting guidance is not expected to have a
   material impact on our financial statements.
   &lt;/div&gt;
   &lt;/div&gt;
</us-gaap:OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock>
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<us-gaap:EquityMethodInvestmentsDisclosureTextBlock contextRef="YearEnded_31Oct2011">&lt;!--DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd" --&gt;
   &lt;!-- Begin Block Tagged Note 2 - us-gaap:EquityMethodInvestmentsDisclosureTextBlock--&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; "&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;b&gt;Note 2. Equity investments&lt;/b&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;Versa is one of our sub-contractors under the Department of Energy&amp;#8217;s (&amp;#8220;DOE&amp;#8221;) large-scale hybrid
   project to develop a coal-based, multi-megawatt solid oxide fuel cell (&amp;#8220;SOFC&amp;#8221;) based hybrid system.
   Versa is a private company founded in 2001 that is developing advanced SOFC systems for various
   stationary and mobile applications. We have a 39&amp;#160;percent ownership interest and account for Versa
   under the equity method of accounting. We recognize our share of the income or losses as
   income/(loss) from equity investments on the consolidated statements of operations.
   &lt;/div&gt;
   &lt;!-- Folio --&gt;
   &lt;!-- /Folio --&gt;
   &lt;/div&gt;
   &lt;!-- PAGEBREAK --&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; "&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;In May&amp;#160;2011, we loaned Versa $0.6&amp;#160;million in the form of a convertible note (the &amp;#8220;2011 Convertible
   Note&amp;#8221;). We have also loaned Versa $2.0&amp;#160;million in the form of a convertible note in 2007 (the
   &amp;#8220;2007 Convertible Note&amp;#8221;) and $0.6&amp;#160;million in each year 2009 and 2010 in the form of convertible
   notes (the &amp;#8220;2009 Convertible Note&amp;#8221; and the &amp;#8220;2010 Convertible Note&amp;#8221;, respectively). The 2011
   Convertible Note matures in May&amp;#160;2021, the 2010 Convertible Note matures April&amp;#160;2020, the 2009
   Convertible Note matures November&amp;#160;2018 and the 2007 Convertible Note matures May&amp;#160;2017, unless
   certain prepayment events occur. In conjunction with the Convertible Notes, we received warrants
   for the right to purchase 4,830 shares of Versa common stock at a weighted average exercise price
   of $157 per share. Our ownership percentage would increase to 47&amp;#160;percent if the Convertible Notes
   and warrants are converted into common stock.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;We have determined that the above warrants represent derivatives subject to fair value accounting.
   The fair value is determined based on the Black-Scholes valuation model using historical stock
   price, volatility (based on a peer group since Versa&amp;#8217;s common stock is not publicly traded) and
   risk-free interest rate assumptions. The fair value of the warrants is included within investment
   and loan to affiliate on the consolidated balance sheets and changes in the fair value of the
   warrants are included in interest and other income on the consolidated statements of operations.
   The fair value of the warrants as of October&amp;#160;31, 2011 and 2010 was $0.2&amp;#160;million and $0.2&amp;#160;million,
   respectively. The change in the fair value of the warrants was not material to the consolidated
   financial statements for the years ended October&amp;#160;31, 2011, 2010 and 2009. The carrying value of our
   investment in and loans to Versa was $10.5&amp;#160;million and $9.8&amp;#160;million as of October&amp;#160;31, 2011 and
   2010, respectively.
   &lt;/div&gt;
   &lt;/div&gt;
</us-gaap:EquityMethodInvestmentsDisclosureTextBlock>
<!-- End Block Tagged Note -->
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<us-gaap:InvestmentHoldingsTextBlock contextRef="YearEnded_31Oct2011">&lt;!--DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd" --&gt;
   &lt;!-- Begin Block Tagged Note 3 - us-gaap:InvestmentHoldingsTextBlock--&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; "&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;b&gt;Note 3. Investments&lt;/b&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;The following table summarizes the amortized cost basis and fair value of our investments in U.S.
   treasury securities at October&amp;#160;31, 2011 and 2010:
   &lt;/div&gt;
   &lt;div align="center"&gt;
   &lt;table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%"&gt;
   &lt;!-- Begin Table Head --&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td width="44%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 10pt" valign="bottom"&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2"&gt;&lt;b&gt;Gross&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2"&gt;&lt;b&gt;Gross&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 10pt" valign="bottom"&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2"&gt;&lt;b&gt;Amortized&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2"&gt;&lt;b&gt;unrealized&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2"&gt;&lt;b&gt;unrealized&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 10pt" valign="bottom"&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;cost&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;gains&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;(losses)&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;Fair value&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Head --&gt;
   &lt;!-- Begin Table Body --&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&lt;b&gt;&lt;i&gt;U.S. government obligations&lt;/i&gt;&lt;/b&gt;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;At October&amp;#160;31, 2011
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;12,016&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;14&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;&amp;#8212;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;12,030&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;At October&amp;#160;31, 2010
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;34,090&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;74&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;&amp;#8212;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;34,164&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Body --&gt;
   &lt;/table&gt;
   &lt;/div&gt;
   &lt;div align="center"&gt;
   &lt;table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%"&gt;
   &lt;!-- Begin Table Head --&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td width="72%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 10pt" valign="bottom"&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;2011&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;2010&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Head --&gt;
   &lt;!-- Begin Table Body --&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&lt;b&gt;&lt;i&gt;Reported as:&lt;/i&gt;&lt;/b&gt;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Short-term investments
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;12,016&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;25,019&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Long-term investments
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;&amp;#8212;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;9,071&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;12,016&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;34,090&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
           &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
           &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Body --&gt;
   &lt;/table&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;As of October&amp;#160;31, 2011, investment securities had maturity dates ranging from November&amp;#160;15,
   2011 to March&amp;#160;15, 2012, and estimated yields ranging from 1.13&amp;#160;percent to 1.75&amp;#160;percent, with a
   weighted average yield of 1.32&amp;#160;percent.
   &lt;/div&gt;
   &lt;!-- Folio --&gt;
   &lt;!-- /Folio --&gt;
   &lt;/div&gt;
   &lt;!-- PAGEBREAK --&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; "&gt;
   &lt;/div&gt;
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   &lt;!-- Begin Block Tagged Note 4 - us-gaap:InventoryDisclosureTextBlock--&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; "&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;b&gt;Note 4. Inventories&lt;/b&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;The components of inventory at October&amp;#160;31, 2011 and October&amp;#160;31, 2010 consisted of the following:
   &lt;/div&gt;
   &lt;div align="center"&gt;
   &lt;table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%"&gt;
   &lt;!-- Begin Table Head --&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td width="72%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 10pt" valign="bottom"&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;2011&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;2010&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Head --&gt;
   &lt;!-- Begin Table Body --&gt;
   &lt;tr valign="bottom"&gt;&lt;!-- Blank Space --&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Raw materials
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;18,303&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;13,568&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Work-in-process
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;21,798&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;19,836&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Net inventory
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;40,101&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;33,404&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
           &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
           &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Body --&gt;
   &lt;/table&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;Raw materials consist mainly of various nickel powders and steels, various other components
   used in producing cell stacks and purchased components for balance of
   plant. Work-in-process inventory is
   comprised of material, labor, and overhead costs incurred to build fuel cell stacks, which are
   subcomponents of a power plant. Work in process also includes costs related to power plants in
   inventory which have not yet been dedicated to a particular commercial customer contract.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;
   Raw materials and work in process are net of valuation reserves of
   approximately $2.6
   million and $5.4&amp;#160;million at October&amp;#160;31, 2011 and 2010, respectively.
   &lt;/div&gt;
   &lt;/div&gt;
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<us-gaap:LoansNotesTradeAndOtherReceivablesDisclosureTextBlock contextRef="YearEnded_31Oct2011">&lt;!--DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd" --&gt;
   &lt;!-- Begin Block Tagged Note 5 - us-gaap:LoansNotesTradeAndOtherReceivablesDisclosureTextBlock--&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; "&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;b&gt;Note 5. Accounts Receivable&lt;/b&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;Accounts receivable at October&amp;#160;31, 2011 and 2010 consisted of the following:
   &lt;/div&gt;
   &lt;div align="center"&gt;
   &lt;table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%"&gt;
   &lt;!-- Begin Table Head --&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td width="72%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 10pt" valign="bottom"&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;2011&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;2010&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Head --&gt;
   &lt;!-- Begin Table Body --&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;U.S. Government:
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Amount billed
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;52&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;223&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Unbilled recoverable costs
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;1,012&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;605&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;1,064&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;828&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;&lt;!-- Blank Space --&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Commercial customers:
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Amount billed
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;10,330&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;9,718&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Unbilled recoverable costs
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;10,556&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;7,520&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;20,886&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;17,238&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;21,950&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;18,066&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
           &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
           &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Body --&gt;
   &lt;/table&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;We bill customers for power plant sales based on reaching certain milestones. We bill the
   U.S. government for research and development contracts based on actual costs incurred, typically in
   the month subsequent to incurring costs. Unbilled recoverable costs relate to revenue recognized
   on customer contracts that have not been billed. The amounts above are presented net of an
   allowance for doubtful accounts of $0.6&amp;#160;million and $0.4 thousand at October&amp;#160;31, 2011 and 2010,
   respectively.
   &lt;/div&gt;
   &lt;!-- Folio --&gt;
   &lt;!-- /Folio --&gt;
   &lt;/div&gt;
   &lt;!-- PAGEBREAK --&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; "&gt;
   &lt;/div&gt;
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<us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock contextRef="YearEnded_31Oct2011">&lt;!--DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd" --&gt;
   &lt;!-- Begin Block Tagged Note 6 - us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock--&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; "&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;b&gt;Note 6. Property, Plant and Equipment&lt;/b&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;Property, plant and equipment at October&amp;#160;31, 2011 and 2010 consisted of the following:
   &lt;/div&gt;
   &lt;div align="center"&gt;
   &lt;table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%"&gt;
   &lt;!-- Begin Table Head --&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td width="58%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 10pt" valign="bottom"&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2"&gt;&lt;b&gt;Estimated&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 10pt" valign="bottom"&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;2011&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;2010&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;Useful Life&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Head --&gt;
   &lt;!-- Begin Table Body --&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Land
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;524&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;524&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td colspan="3" align="center"&gt;&amp;#8212;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Building and improvements
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;7,579&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;7,582&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td colspan="3" align="center"&gt;10-26 years&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Machinery, equipment and software
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;66,552&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;65,729&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td colspan="3" align="center"&gt;3-8 years&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Furniture and fixtures
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;2,755&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;2,695&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td colspan="3" align="center"&gt;10 years&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Power plants for use under PPAs
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;13,538&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;13,538&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td colspan="3" align="center"&gt;3-10 years&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Construction in progress (1)
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;5,762&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;3,114&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;96,710&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;93,182&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;&lt;!-- Blank Space --&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Less: Accumulated depreciation
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(72,785&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(66,503&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Property, plant and equipment, net
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;23,925&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;26,679&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
           &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
           &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Body --&gt;
   &lt;/table&gt;
   &lt;/div&gt;
   &lt;div align="left"&gt;
   &lt;div style="font-size: 3pt; margin-top: 10pt; width: 18%; border-top: 1px solid #000000"&gt;&amp;#160;
   &lt;/div&gt;
   &lt;/div&gt;
   &lt;table width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; text-align: left"&gt;
   &lt;tr style="font-size: 6pt"&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="96%"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="top"&gt;
       &lt;td nowrap="nowrap" align="left"&gt;(1)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;Included in construction in progress are costs of $1.0&amp;#160;million and $0.9&amp;#160;million at
   October&amp;#160;31, 2011 and 2010, respectively, to build power plants that will service power
   purchase agreement contracts.
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;/table&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;Depreciation expense was $6.4&amp;#160;million, $7.4&amp;#160;million and $8.6&amp;#160;million for the years ended
   October&amp;#160;31, 2011, 2010 and 2009, respectively.
   &lt;/div&gt;
   &lt;/div&gt;
</us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock>
<!-- End Block Tagged Note -->
<!-- Begin Block Tagged Note -->
<fcel:OtherCurrentAssetsTextBlock contextRef="YearEnded_31Oct2011">&lt;!--DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd" --&gt;
   &lt;!-- Begin Block Tagged Note 7 - fcel:OtherCurrentAssetsTextBlock--&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; "&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;b&gt;Note 7. Other Current Assets&lt;/b&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;Other current assets at October&amp;#160;31, 2011 and October&amp;#160;31, 2010 consisted of the following:
   &lt;/div&gt;
   &lt;div align="center"&gt;
   &lt;table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%"&gt;
   &lt;!-- Begin Table Head --&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td width="72%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 10pt" valign="bottom"&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;2011&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;2010&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Head --&gt;
   &lt;!-- Begin Table Body --&gt;
   &lt;tr valign="bottom"&gt;&lt;!-- Blank Space --&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Advance payments to vendors &lt;sup style="font-size: 85%; vertical-align: text-top"&gt;(1)&lt;/sup&gt;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;4,378&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;4,033&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Interest receivable &lt;sup style="font-size: 85%; vertical-align: text-top"&gt;(2)&lt;/sup&gt;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;48&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;55&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Note receivable &lt;sup style="font-size: 85%; vertical-align: text-top"&gt;(3)&lt;/sup&gt;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;804&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;&amp;#8212;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Prepaid expenses and other &lt;sup style="font-size: 85%; vertical-align: text-top"&gt;(4)&lt;/sup&gt;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;2,236&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;1,165&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Total
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;7,466&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;5,253&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
           &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
           &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Body --&gt;
   &lt;/table&gt;
   &lt;/div&gt;
   &lt;div align="left"&gt;
   &lt;div style="font-size: 3pt; margin-top: 10pt; width: 18%; border-top: 1px solid #000000"&gt;&amp;#160;
   &lt;/div&gt;
   &lt;/div&gt;
   &lt;table width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; text-align: left"&gt;
   &lt;tr style="font-size: 6pt"&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="96%"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="top"&gt;
       &lt;td nowrap="nowrap" align="left"&gt;(1)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;Advance payments to vendors relate to inventory purchases. The October&amp;#160;31, 2010 amount
   has been reduced by a lower of cost or market adjustment $0.1&amp;#160;million. There was no lower
   of cost or market adjustment at October&amp;#160;31, 2011
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 3pt"&gt;
   &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="top"&gt;
       &lt;td nowrap="nowrap" align="left"&gt;(2)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;Interest receivable relates to amounts due on investments in U.S. Treasury securities.
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 3pt"&gt;
   &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="top"&gt;
       &lt;td nowrap="nowrap" align="left"&gt;(3)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;Current portion of long-term note receivable.
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 3pt"&gt;
   &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="top"&gt;
       &lt;td nowrap="nowrap" align="left"&gt;(4)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;Primarily relates to other accounts receivable related to POSCO royalties and other
   prepaid vendor expenses including insurance, rent and lease payments.
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;/table&gt;
   &lt;!-- Folio --&gt;
   &lt;!-- /Folio --&gt;
   &lt;/div&gt;
   &lt;!-- PAGEBREAK --&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; "&gt;
   &lt;/div&gt;
</fcel:OtherCurrentAssetsTextBlock>
<!-- End Block Tagged Note -->
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<fcel:OtherAssetsNonCurrentNetTextBlock contextRef="YearEnded_31Oct2011">&lt;!--DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd" --&gt;
   &lt;!-- Begin Block Tagged Note 8 - fcel:OtherAssetsNonCurrentNetTextBlock--&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; "&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;b&gt;Note 8. Other Assets, net&lt;/b&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;Other assets, net at October&amp;#160;31, 2011 and October&amp;#160;31, 2010 consisted of the following:
   &lt;/div&gt;
   &lt;div align="center"&gt;
   &lt;table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%"&gt;
   &lt;!-- Begin Table Head --&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td width="72%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 10pt" valign="bottom"&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;2011&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;2010&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Head --&gt;
   &lt;!-- Begin Table Body --&gt;
   &lt;tr valign="bottom"&gt;&lt;!-- Blank Space --&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Long-term stack residual value &lt;sup style="font-size: 85%; vertical-align: text-top"&gt;(1)&lt;/sup&gt;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;15,092&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;2,050&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Other &lt;sup style="font-size: 85%; vertical-align: text-top"&gt;(2)&lt;/sup&gt;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;1,199&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;683&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Other Assets, net
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;16,291&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;2,733&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Body --&gt;
   &lt;/table&gt;
   &lt;/div&gt;
   &lt;div align="left"&gt;
   &lt;div style="font-size: 3pt; margin-top: 10pt; width: 18%; border-top: 1px solid #000000"&gt;&amp;#160;
   &lt;/div&gt;
   &lt;/div&gt;
   &lt;table width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; text-align: left"&gt;
   &lt;tr style="font-size: 6pt"&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="96%"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="top"&gt;
       &lt;td nowrap="nowrap" align="left"&gt;(1)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;Relates to stack replacements performed under the Company&amp;#8217;s long-term service
   agreements. The cost of the stack is recorded as a long term asset and is depreciated over
   its expected life. See note 1 for additional information. Additions during the year ended
   October&amp;#160;31, 2011 were $15.4&amp;#160;million. Accumulated depreciation was $2.4&amp;#160;million and $0.1
   million for the years ended October&amp;#160;31, 2011 and 2010 respectively.
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 3pt"&gt;
   &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="top"&gt;
       &lt;td nowrap="nowrap" align="left"&gt;(2)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;Includes security deposits and note receivable.
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;/table&gt;
   &lt;/div&gt;
</fcel:OtherAssetsNonCurrentNetTextBlock>
<!-- End Block Tagged Note -->
<!-- Begin Block Tagged Note -->
<us-gaap:AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock contextRef="YearEnded_31Oct2011">&lt;!--DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd" --&gt;
   &lt;!-- Begin Block Tagged Note 9 - us-gaap:AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock--&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; "&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;b&gt;Note 9. Accrued Liabilities&lt;/b&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;Accrued liabilities at October&amp;#160;31, 2011 and 2010 consisted of the following:
   &lt;/div&gt;
   &lt;div align="center"&gt;
   &lt;table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%"&gt;
   &lt;!-- Begin Table Head --&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td width="72%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 10pt" valign="bottom"&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;2011&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;2010&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Head --&gt;
   &lt;!-- Begin Table Body --&gt;
   &lt;tr valign="bottom"&gt;&lt;!-- Blank Space --&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Accrued payroll and employee benefits &lt;sup style="font-size: 85%; vertical-align: text-top"&gt;(1)&lt;/sup&gt;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;4,672&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;3,430&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Accrued contract and operating costs &lt;sup style="font-size: 85%; vertical-align: text-top"&gt;(2)&lt;/sup&gt;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;88&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;2,126&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Reserve for product warranty costs &lt;sup style="font-size: 85%; vertical-align: text-top"&gt;(3)&lt;/sup&gt;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;1,134&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;696&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Reserve for long-term service agreement costs &lt;sup style="font-size: 85%; vertical-align: text-top"&gt;(4)&lt;/sup&gt;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;11,096&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;7,742&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Reserve for B1200 repair and upgrade program &lt;sup style="font-size: 85%; vertical-align: text-top"&gt;(5)&lt;/sup&gt;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;7,949&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;&amp;#8212;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Accrued taxes, legal, professional and other &lt;sup style="font-size: 85%; vertical-align: text-top"&gt;(6)&lt;/sup&gt;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;1,955&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;2,727&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;26,894&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;16,721&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
           &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
           &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Body --&gt;
   &lt;/table&gt;
   &lt;/div&gt;
   &lt;div align="left"&gt;
   &lt;div style="font-size: 3pt; margin-top: 10pt; width: 18%; border-top: 1px solid #000000"&gt;&amp;#160;
   &lt;/div&gt;
   &lt;/div&gt;
   &lt;table width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; text-align: left"&gt;
   &lt;tr style="font-size: 6pt"&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="96%"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="top"&gt;
       &lt;td nowrap="nowrap" align="left"&gt;(1)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;Balance relates to amounts owed to employees for compensation and benefits as of the
   end of the period.
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 3pt"&gt;
   &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="top"&gt;
       &lt;td nowrap="nowrap" align="left"&gt;(2)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;Balance includes estimated losses accrued on product sales contracts and amounts
   estimated as potentially owed to customers related to contract performance.
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 3pt"&gt;
   &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="top"&gt;
       &lt;td nowrap="nowrap" align="left"&gt;(3)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;Activity in the reserve for product warranty costs during the year ended October&amp;#160;31,
   2011 included additions for estimates of potential future warranty obligations of $0.9
   million on contracts in the warranty period and reserve reductions related to actual
   warranty spend and reversals to income of $0.5&amp;#160;million as contracts progress through the
   warranty period or are beyond the warranty period.
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 3pt"&gt;
   &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="top"&gt;
       &lt;td nowrap="nowrap" align="left"&gt;(4)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;The Company provides for reserves on all LTSA agreements when the estimated future
   stack replacement and service costs are estimated to exceed the remaining unrecognized
   contract value. Our reserve estimates are performed on a contract by contract basis and
   include cost assumptions based on what we anticipate the service requirements will be to
   fulfill obligations for each contract. As of October&amp;#160;31, 2011, our reserve on LTSA
   contracts totaled $8.9&amp;#160;million compared to $6.6&amp;#160;million as of October&amp;#160;31, 2010.
   If minimum output falls below the contract requirement, we may be subject to
   performance penalties or may be required to repair or replace the customer&amp;#8217;s fuel cell
   stack. An estimate is not recorded for a potential performance guarantee liability until a
   performance issue has occurred on a particular power plant. At that point, the actual
   power plant&amp;#8217;s output is compared against the minimum output guarantee and a reserve is
   recorded. The Company has provided for a reserve for performance guarantees, which based
   on historical fleet performance totaled $2.2&amp;#160;million and $1.2&amp;#160;million as of October&amp;#160;31,
   2011 and 2010, respectively.
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;/table&gt;
   &lt;!-- Folio --&gt;
   &lt;!-- /Folio --&gt;
   &lt;/div&gt;
   &lt;!-- PAGEBREAK --&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; "&gt;
   &lt;table width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; text-align: left"&gt;
   &lt;tr style="font-size: 6pt"&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="96%"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="top"&gt;
       &lt;td nowrap="nowrap" align="left"&gt;(5)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;During the second quarter of fiscal 2011, the Company incurred an obligation to repair
   and upgrade a select group of 1.2 megawatt (MW)&amp;#160;fuel cell modules produced between 2007 and
   early 2009. The repair and upgrade obligation was based on events that occurred and
   knowledge obtained concerning the performance of this select group of modules during the
   second fiscal quarter of 2011 however, the formal agreement to begin the repair and upgrade
   program was not finalized until May&amp;#160;2011. The program commenced in the third quarter of
   2011 and is expected to conclude by mid-2012. The Company recorded a charge of
   approximately $8.8&amp;#160;million during the quarter ended April&amp;#160;30, 2011 recorded as a cost of
   product sales and revenues on the consolidated statements of
   operations. The charge consisted of the costs associated with the replacement of modules of
   $9.5&amp;#160;million and the costs associated with the repair of other modules of $4.1&amp;#160;million,
   partially off-set by the estimated fair value at the end of the respective LTSA contract
   terms for upgraded assets being deployed in the program of approximately $4.8&amp;#160;million, which
   will be returned to the Company at the expiration of the respective LTSA agreements if the
   customer does not renew the LTSA agreement through at least the remaining useful life of the
   upgraded assets. The reserve reflected on the consolidated balance sheet as of April&amp;#160;30,
   2011 was approximately $11.3&amp;#160;million as certain costs were previously incorporated in the
   Company&amp;#8217;s LTSA reserve. For the remainder of fiscal 2011 since April&amp;#160;30, 2011, the Company
   incurred actual repair and upgrade costs of approximately $2.9&amp;#160;million and reduced its
   estimate for future repair costs under this program resulting in a benefit to cost of
   product sales and revenues of $0.5&amp;#160;million.
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 3pt"&gt;
   &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="top"&gt;
       &lt;td nowrap="nowrap" align="left"&gt;(6)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;Balance includes accrued sales, use and payroll taxes as well as estimated legal,
   professional and other expense estimates as of the end of the period.
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;/table&gt;
   &lt;/div&gt;
</us-gaap:AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock>
<!-- End Block Tagged Note -->
<!-- Begin Block Tagged Note -->
<us-gaap:DebtAndCapitalLeasesDisclosuresTextBlock contextRef="YearEnded_31Oct2011">&lt;!--DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd" --&gt;
   &lt;!-- Begin Block Tagged Note 10 - us-gaap:DebtAndCapitalLeasesDisclosuresTextBlock--&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; "&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;b&gt;Note 10. Debt and Leases&lt;/b&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;At October&amp;#160;31, 2011 and 2010, debt consisted of the following:
   &lt;/div&gt;
   &lt;div align="center"&gt;
   &lt;table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%"&gt;
   &lt;!-- Begin Table Head --&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td width="72%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 10pt" valign="bottom"&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;2011&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;2010&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Head --&gt;
   &lt;!-- Begin Table Body --&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Revolving credit facility
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;4,000&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;&amp;#8212;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Connecticut Development Authority Note
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;3,653&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;3,831&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Connecticut Clean Energy Fund Note
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;775&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;710&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Capitalized lease obligations
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;248&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;134&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Total debt
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;8,676&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;4,675&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;&lt;!-- Blank Space --&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Less: Current portion of long-term debt
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(5,056&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(976&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;&lt;!-- Blank Space --&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Long-term debt
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;3,620&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;3,699&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
           &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
           &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Body --&gt;
   &lt;/table&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;In January&amp;#160;2011, the Company entered into a $5.0&amp;#160;million revolving credit facility with
   JPMorgan Chase Bank, N.A. and the Export-Import Bank of the United States. The credit facility is
   to be used for working capital to finance the manufacture and production and subsequent export sale
   of the Company&amp;#8217;s products or services. The agreement has a one year term with renewal provisions.
   The outstanding principal balance of the facility bears interest, at the option of the Company of
   either the one-month LIBOR plus 1.5&amp;#160;percent or the prime rate of JP Morgan Chase. The facility is
   secured by certain working capital assets and general intangibles as defined in the agreement, up
   to the amount of the outstanding facility balance. Aside from certain negative covenants limiting
   the Company&amp;#8217;s ability to merge or acquire another company, sell non-inventory assets, create liens
   against collateral or change the organizational structure or identity, the facility does not
   require compliance with any financial covenants. At October&amp;#160;31, 2011, the outstanding amount owed
   under this facility was $4.0&amp;#160;million and is classified as current portion of long-term debt and
   other liabilities on the consolidated balance sheets.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;In April&amp;#160;2008, we entered into a 10-year loan agreement with the Connecticut Development Authority
   to finance equipment purchases associated with manufacturing capacity expansion allowing for a
   maximum borrowing of $4.0&amp;#160;million. The stated interest rate is 5&amp;#160;percent and the loan is
   collateralized by the assets procured under this loan as well as $4.0&amp;#160;million of additional
   machinery and equipment. Interest only payments were required through November&amp;#160;2009. Principal and
   interest payments are due commencing in December&amp;#160;2009 through May&amp;#160;2018. The outstanding balance on
   the loan was $3.7&amp;#160;million and $3.8 for the years ended October&amp;#160;31, 2011 and 2010, respectively. For
   the year ended October&amp;#160;31, 2011 $0.2&amp;#160;million was classified as current portion of long-term debt
   and $3.5&amp;#160;million was classified as long-term debt. Interest paid during Fiscal 2011 amounted to
   approximately $0.2&amp;#160;million.
   &lt;/div&gt;
   &lt;!-- Folio --&gt;
   &lt;!-- /Folio --&gt;
   &lt;/div&gt;
   &lt;!-- PAGEBREAK --&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; "&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;In April&amp;#160;2006, BFCP entered into a loan agreement with the Connecticut Clean Energy Fund for $0.5
   million, secured by assets of BFCP. Loan proceeds were designated for pre-development expenses
   associated with the
   development, construction and operation of a fuel cell generation facility in Bridgeport,
   Connecticut (the &amp;#8220;Project&amp;#8221;). Interest accrues monthly at an annual rate of 8.75&amp;#160;percent. Repayment
   of principal and any accrued and unpaid interest is required on the earliest occurrence of any of
   the following events: (a)&amp;#160;twelve months after the commencement date of the commercial operation of
   the Project, (b)&amp;#160;the date of consummation and closing of permanent institutional financing of the
   Project, (c)&amp;#160;the date of consummation and closing of any sale of the Project and (d)&amp;#160;the date upon
   which certain change in control events occur related to BFCP. None of these events has occurred and
   we have not made any payments or prepayments as of October&amp;#160;31, 2011. The outstanding balance on
   this loan was $0.8&amp;#160;million, including $0.2&amp;#160;million of accrued interest, as of October&amp;#160;31, 2011.
   This note is classified as currently payable as the timing of events that would result in repayment
   are not determinable.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;We lease computer equipment under master lease agreements. Lease payment terms are generally
   thirty-six months from the date of acceptance for leased equipment.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;Aggregate annual principal payments under our loan agreements, excluding payments relating to the
   revolving credit facility, and capital lease obligations for the years subsequent to October&amp;#160;31,
   2011 are as follows:
   &lt;/div&gt;
   &lt;div align="center"&gt;
   &lt;table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%"&gt;
   &lt;!-- Begin Table Head --&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td width="86%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Head --&gt;
   &lt;!-- Begin Table Body --&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;2012
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;1,056&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;2013
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;289&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;2014
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;250&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;2015
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;216&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;2016
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;227&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Thereafter
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;2,638&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;&lt;!-- Blank Space --&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;4,676&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
           &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Body --&gt;
   &lt;/table&gt;
   &lt;/div&gt;
   &lt;/div&gt;
</us-gaap:DebtAndCapitalLeasesDisclosuresTextBlock>
<!-- End Block Tagged Note -->
<!-- Begin Block Tagged Note -->
<us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="YearEnded_31Oct2011">&lt;!--DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd" --&gt;
   &lt;!-- Begin Block Tagged Note 11 - us-gaap:StockholdersEquityNoteDisclosureTextBlock--&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; "&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;b&gt;Note 11. Shareholders&amp;#8217; (Deficit) Equity&lt;/b&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;b&gt;&lt;i&gt;Registered Direct Offering&lt;/i&gt;&lt;/b&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;On January&amp;#160;13, 2011 we sold an aggregate of 10,160,428 units at a negotiated price of $1.87 per
   unit, with each unit consisting of (i)&amp;#160;one share of FuelCell Energy, Inc. common stock, par value
   $0.0001 per share (&amp;#8220;Common Stock&amp;#8221;) and (ii)&amp;#160;one warrant to purchase 1.0 share of Common Stock, in a
   registered direct offering for gross proceeds of $19.0&amp;#160;million. The net proceeds from the sale of
   the units, after deducting the placement agent fees and other estimated offering expenses, was
   approximately $17.8&amp;#160;million. We have used and intend to use the proceeds from this offering for
   product development, project financing, expansion of manufacturing capacity, and general corporate
   purposes. The warrants have an exercise price of $2.29 per share and are exercisable beginning on
   the date that is six months and one day after the closing date and will expire twenty one months
   after issuance.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;Additionally, FuelCell Energy exercised its right in the fourth quarter of fiscal 2011 to require
   the investor to purchase 10.0&amp;#160;million additional shares. The sale price for the additional shares
   was based on a fixed ten percent discount to a volume weighted average price (&amp;#8220;VWAP&amp;#8221;) measurement
   at the time FuelCell Energy exercised the option. The net proceeds from the sale of the shares,
   after deducting agent fees and other expenses, were approximately $8.7&amp;#160;million. FuelCell Energy
   cannot require the investor to purchase more than $20&amp;#160;million of additional shares.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;b&gt;&lt;i&gt;Common Stock&lt;/i&gt;&lt;/b&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;During fiscal 2011, the Company sold 3,904,496 shares of the Company&amp;#8217;s common stock on the open
   market and raised approximately $6.4&amp;#160;million, net of fees.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;During the third quarter of fiscal 2010, the Company sold 27.6&amp;#160;million shares of our common stock
   at $1.25 per share in a public offering that generated net cash proceeds of approximately $32.1
   million. The Company has and intends to use the net proceeds from this offering for product
   development, project financing, to
   expand manufacturing capacity and for general corporate purposes. The Company also issued 1.0
   million shares under employee benefit plans.
   &lt;/div&gt;
   &lt;!-- Folio --&gt;
   &lt;!-- /Folio --&gt;
   &lt;/div&gt;
   &lt;!-- PAGEBREAK --&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; "&gt;
   &lt;/div&gt;
</us-gaap:StockholdersEquityNoteDisclosureTextBlock>
<!-- End Block Tagged Note -->
<!-- Begin Block Tagged Note -->
<fcel:RedeemablePreferredStockTextBlock contextRef="YearEnded_31Oct2011">&lt;!--DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd" --&gt;
   &lt;!-- Begin Block Tagged Note 12 - fcel:RedeemablePreferredStockTextBlock--&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; "&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;b&gt;Note 12. Redeemable Preferred Stock&lt;/b&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;b&gt;&lt;i&gt;Redeemable Series&amp;#160;B Preferred Stock&lt;/i&gt;&lt;/b&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;We have 250,000 shares of our 5&amp;#160;percent Series&amp;#160;B Cumulative Convertible Perpetual Preferred Stock
   (Liquidation Preference $1,000) (&amp;#8220;Series&amp;#160;B Preferred Stock&amp;#8221;) authorized for issuance. At October
   31, 2011 and 2010, there were 64,020 shares of Series&amp;#160;B Preferred Stock issued and outstanding,
   with a carrying value of $59.9&amp;#160;million. The shares of our Series&amp;#160;B Preferred Stock and the shares
   of our common stock issuable upon conversion of the shares of our Series&amp;#160;B Preferred Stock are
   covered by a registration rights agreement. The following is a summary of certain provisions of
   our Series&amp;#160;B Preferred Stock.
   &lt;/div&gt;
   &lt;div style="margin-top: 10pt"&gt;
   &lt;table width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; text-align: left"&gt;
   &lt;tr valign="top" style="font-size: 10pt; color: #000000; background: transparent"&gt;
       &lt;td width="4%" style="background: transparent"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%" nowrap="nowrap" align="left"&gt;&lt;b&gt;&amp;#8226;&lt;/b&gt;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;&lt;i&gt;Ranking &amp;#8212; &lt;/i&gt;Shares of Series&amp;#160;B Preferred Stock rank with respect to dividend rights and
   rights upon our liquidation, winding up or dissolution:
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;/table&gt;
   &lt;/div&gt;
   &lt;div style="margin-top: 10pt"&gt;
   &lt;table width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; text-align: left"&gt;
   &lt;tr valign="top" style="font-size: 10pt; color: #000000; background: transparent"&gt;
       &lt;td width="12%" style="background: transparent"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%" nowrap="nowrap" align="left"&gt;&lt;b&gt;&amp;#8226;&lt;/b&gt;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;senior to shares of our common stock;
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr&gt;
       &lt;td style="font-size: 8pt"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="top" style="font-size: 10pt; color: #000000; background: transparent"&gt;
       &lt;td width="12%" style="background: transparent"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%" nowrap="nowrap" align="left"&gt;&lt;b&gt;&amp;#8226;&lt;/b&gt;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;junior to our debt obligations; and
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr&gt;
       &lt;td style="font-size: 8pt"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="top" style="font-size: 10pt; color: #000000; background: transparent"&gt;
       &lt;td width="12%" style="background: transparent"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%" nowrap="nowrap" align="left"&gt;&lt;b&gt;&amp;#8226;&lt;/b&gt;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;effectively junior to our subsidiaries&amp;#8217; (i)&amp;#160;existing and future liabilities
   and (ii)&amp;#160;capital stock held by others.
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;/table&gt;
   &lt;/div&gt;
   &lt;div style="margin-top: 10pt"&gt;
   &lt;table width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; text-align: left"&gt;
   &lt;tr valign="top" style="font-size: 10pt; color: #000000; background: transparent"&gt;
       &lt;td width="4%" style="background: transparent"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%" nowrap="nowrap" align="left"&gt;&lt;b&gt;&amp;#8226;&lt;/b&gt;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;&lt;i&gt;Dividends &amp;#8212; &lt;/i&gt;The Series&amp;#160;B Preferred Stock pays cumulative annual dividends of $50 per
   share which are payable quarterly in arrears on February&amp;#160;15, May&amp;#160;15, August&amp;#160;15 and
   November&amp;#160;15, which commenced on February&amp;#160;15, 2005, when, as and if declared by the board
   of directors. Dividends accumulate and are cumulative from the date of original
   issuance. Accumulated dividends on the Series&amp;#160;B Preferred Stock do not bear interest.
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr&gt;
       &lt;td style="font-size: 8pt"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="top" style="font-size: 10pt; color: #000000; background: transparent"&gt;
       &lt;td width="4%" style="background: transparent"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%" nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;The dividend rate is subject to upward adjustment as set forth in the Certificate of
   Designation if we fail to pay, or to set apart funds to pay, any quarterly dividend. The
   dividend rate is also subject to upward adjustment as set forth in the Registration Rights
   Agreement entered into with the Initial Purchasers if we fail to satisfy our registration
   obligations with respect to the Series&amp;#160;B Preferred Stock (or the underlying common shares)
   under the Registration Rights Agreement.
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr&gt;
       &lt;td style="font-size: 8pt"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="top" style="font-size: 10pt; color: #000000; background: transparent"&gt;
       &lt;td width="4%" style="background: transparent"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%" nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;No dividends or other distributions may be paid or set apart for payment on our common
   shares (other than a dividend payable solely in shares of a like or junior ranking) unless
   all accumulated and unpaid Series&amp;#160;B Preferred Stock dividends have been paid or funds or
   shares of common stock have been set aside for payment of accumulated and unpaid Series&amp;#160;B
   Preferred Stock dividends.
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr&gt;
       &lt;td style="font-size: 8pt"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="top" style="font-size: 10pt; color: #000000; background: transparent"&gt;
       &lt;td width="4%" style="background: transparent"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%" nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;The dividend on the Series&amp;#160;B Preferred Stock may be paid in cash; or at the option of the
   holder, in shares of our common stock, which will be registered pursuant to a registration
   statement to allow for the immediate sale of these common shares in the public market.
   Dividends of $3.2&amp;#160;million were paid in cash in each of the years ended October&amp;#160;31, 2011,
   2010 and 2009. There were no cumulative unpaid dividends at October&amp;#160;31, 2011 and 2010.
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr&gt;
       &lt;td style="font-size: 8pt"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="top" style="font-size: 10pt; color: #000000; background: transparent"&gt;
       &lt;td width="4%" style="background: transparent"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%" nowrap="nowrap" align="left"&gt;&lt;b&gt;&amp;#8226;&lt;/b&gt;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;&lt;i&gt;Liquidation &amp;#8212; &lt;/i&gt;The Series&amp;#160;B Preferred Stock stockholders are entitled to receive, in
   the event that we are liquidated, dissolved or wound up, whether voluntary or
   involuntary, $1,000 per share plus all accumulated and unpaid dividends to the date of
   that liquidation, dissolution, or winding up (&amp;#8220;Liquidation Preference&amp;#8221;). Until the
   holders of Series&amp;#160;B Preferred Stock receive their Liquidation Preference in full, no
   payment will be made on any junior shares, including shares of our common stock. After
   the Liquidation Preference is paid in full, holders of the Series&amp;#160;B Preferred Stock will
   not be entitled to receive any further distribution of our assets. At October&amp;#160;31, 2011
   and 2010, the Series&amp;#160;B Preferred Stock had a Liquidation Preference of $64.0&amp;#160;million.
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;/table&gt;
   &lt;/div&gt;
   &lt;!-- Folio --&gt;
   &lt;!-- /Folio --&gt;
   &lt;/div&gt;
   &lt;!-- PAGEBREAK --&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; "&gt;
   &lt;div style="margin-top: 10pt"&gt;
   &lt;/div&gt;
   &lt;div style="margin-top: 10pt"&gt;
   &lt;table width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; text-align: left"&gt;
   &lt;tr valign="top" style="font-size: 10pt; color: #000000; background: transparent"&gt;
       &lt;td width="4%" style="background: transparent"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%" nowrap="nowrap" align="left"&gt;&lt;b&gt;&amp;#8226;&lt;/b&gt;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;&lt;i&gt;Conversion Rights &amp;#8212; &lt;/i&gt;Each Series&amp;#160;B Preferred Stock share may be converted at any time,
   at the option of the holder, into 85.1064 shares of our common stock (which is
   equivalent to an initial conversion price of $11.75 per share) plus cash in lieu of
   fractional shares. The conversion rate is subject to adjustment upon the occurrence of
   certain events, as described below, but will not be adjusted for accumulated and unpaid
   dividends. If converted, holders of Series&amp;#160;B Preferred Stock do not receive a cash
   payment for all accumulated and unpaid dividends; rather, all accumulated and unpaid
   dividends are cancelled.
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr&gt;
       &lt;td style="font-size: 8pt"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="top" style="font-size: 10pt; color: #000000; background: transparent"&gt;
       &lt;td width="4%" style="background: transparent"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%" nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;Beginning after November&amp;#160;20, 2009 we may, at our option, cause shares of Series&amp;#160;B
   Preferred Stock to be automatically converted into that number of shares of our common
   stock that are issuable at the then prevailing conversion rate. We may exercise our
   conversion right only if the closing price of our common stock exceeds 150&amp;#160;percent of the
   then prevailing conversion price ($11.75 at October&amp;#160;31, 2011) for 20 trading days during
   any consecutive 30 trading day period, as described in the Certificate of Designation.
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr&gt;
       &lt;td style="font-size: 8pt"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="top" style="font-size: 10pt; color: #000000; background: transparent"&gt;
       &lt;td width="4%" style="background: transparent"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%" nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;If holders of Series&amp;#160;B Preferred Stock elect to convert their shares in connection with
   certain fundamental changes (as described below and in the Certificate of Designation), we
   will in certain circumstances increase the conversion rate by a number of additional
   shares of common stock upon conversion or, in lieu thereof, we may in certain
   circumstances elect to adjust the conversion rate and related conversion obligation so
   that shares of our Series&amp;#160;B Preferred Stock are converted into shares of the acquiring or
   surviving company, in each case as described in the Certificate of Designation.
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr&gt;
       &lt;td style="font-size: 8pt"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="top" style="font-size: 10pt; color: #000000; background: transparent"&gt;
       &lt;td width="4%" style="background: transparent"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%" nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;The adjustment of the conversion price is to prevent dilution of the interests of the
   holders of the Series&amp;#160;B Preferred Stock from the following:
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;/table&gt;
   &lt;/div&gt;
   &lt;div style="margin-top: 10pt"&gt;
   &lt;table width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; text-align: left"&gt;
   &lt;tr valign="top" style="font-size: 10pt; color: #000000; background: transparent"&gt;
       &lt;td width="12%" style="background: transparent"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%" nowrap="nowrap" align="left"&gt;&lt;b&gt;&amp;#8226;&lt;/b&gt;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;Issuances of common stock as a dividend or distribution to holders of our
   common stock;
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr&gt;
       &lt;td style="font-size: 8pt"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="top" style="font-size: 10pt; color: #000000; background: transparent"&gt;
       &lt;td width="12%" style="background: transparent"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%" nowrap="nowrap" align="left"&gt;&lt;b&gt;&amp;#8226;&lt;/b&gt;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;Common stock share splits or share combinations;
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr&gt;
       &lt;td style="font-size: 8pt"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="top" style="font-size: 10pt; color: #000000; background: transparent"&gt;
       &lt;td width="12%" style="background: transparent"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%" nowrap="nowrap" align="left"&gt;&lt;b&gt;&amp;#8226;&lt;/b&gt;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;Issuances to holders of our common stock of any rights, warrants or options
   to purchase our common stock for a period of less than 60&amp;#160;days; and
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr&gt;
       &lt;td style="font-size: 8pt"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="top" style="font-size: 10pt; color: #000000; background: transparent"&gt;
       &lt;td width="12%" style="background: transparent"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%" nowrap="nowrap" align="left"&gt;&lt;b&gt;&amp;#8226;&lt;/b&gt;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;Distributions of assets, evidences of indebtedness or other property to
   holders of our common stock.
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;/table&gt;
   &lt;/div&gt;
   &lt;div style="margin-top: 10pt"&gt;
   &lt;table width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; text-align: left"&gt;
   &lt;tr valign="top" style="font-size: 10pt; color: #000000; background: transparent"&gt;
       &lt;td width="4%" style="background: transparent"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%" nowrap="nowrap" align="left"&gt;&lt;b&gt;&amp;#8226;&lt;/b&gt;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;&lt;i&gt;Redemption &amp;#8212; &lt;/i&gt;We do not have the option to redeem the shares of Series&amp;#160;B Preferred
   Stock. However, holders of the Series&amp;#160;B Preferred Stock can require us to redeem all or
   part of their shares at a redemption price equal to the Liquidation Preference of the
   shares to be redeemed in the case of a &amp;#8220;fundamental change.&amp;#8221; A fundamental change will
   be deemed to have occurred if any of the following occurs:
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;/table&gt;
   &lt;/div&gt;
   &lt;div style="margin-top: 10pt"&gt;
   &lt;table width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; text-align: left"&gt;
   &lt;tr valign="top" style="font-size: 10pt; color: #000000; background: transparent"&gt;
       &lt;td width="12%" style="background: transparent"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%" nowrap="nowrap" align="left"&gt;&lt;b&gt;&amp;#8226;&lt;/b&gt;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;any &amp;#8220;person&amp;#8221; or &amp;#8220;group&amp;#8221; is or becomes the beneficial owner, directly or
   indirectly, of 50&amp;#160;percent or more of the total voting power of all classes of
   our capital stock then outstanding and normally entitled to vote in the election
   of directors;
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr&gt;
       &lt;td style="font-size: 8pt"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="top" style="font-size: 10pt; color: #000000; background: transparent"&gt;
       &lt;td width="12%" style="background: transparent"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%" nowrap="nowrap" align="left"&gt;&lt;b&gt;&amp;#8226;&lt;/b&gt;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;during any period of two consecutive years, individuals who at the beginning
   of such period constituted the Board of Directors (together with any new
   directors whose election by our Board of Directors or whose nomination for
   election by our shareholders was approved by a vote of two-thirds of our
   directors then still in office who were either directors at the beginning of
   such period or whose election of nomination for election was previously so
   approved) cease for any reason to constitute a majority of our directors then in
   office;
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr&gt;
       &lt;td style="font-size: 8pt"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="top" style="font-size: 10pt; color: #000000; background: transparent"&gt;
       &lt;td width="12%" style="background: transparent"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%" nowrap="nowrap" align="left"&gt;&lt;b&gt;&amp;#8226;&lt;/b&gt;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;the termination of trading of our common stock on the Nasdaq Stock Market and
   such shares are not approved for trading or quoted on any other U.S. securities
   exchange; or
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;/table&gt;
   &lt;/div&gt;
   &lt;!-- Folio --&gt;
   &lt;!-- /Folio --&gt;
   &lt;/div&gt;
   &lt;!-- PAGEBREAK --&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; "&gt;
   &lt;div style="margin-top: 6pt"&gt;
   &lt;table width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; text-align: left"&gt;
   &lt;tr valign="top" style="font-size: 10pt; color: #000000; background: transparent"&gt;
       &lt;td width="12%" style="background: transparent"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%" nowrap="nowrap" align="left"&gt;&lt;b&gt;&amp;#8226;&lt;/b&gt;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;we consolidate with or merge with or into another person or another person
   merges with or into us or the sale, assignment, transfer, lease, conveyance or
   other disposition of all or substantially all of our assets and certain of our
   subsidiaries, taken as a whole, to another person and, in the case of any such
   merger or consolidation, our securities that are outstanding immediately prior
   to such transaction and which represent 100&amp;#160;percent of the aggregate voting
   power of our voting stock are changed into or exchanged for cash, securities or
   property, unless pursuant to the transaction such securities are changed into
   securities of the surviving person that represent, immediately after such
   transaction, at least a majority of the aggregate voting power of the voting
   stock of the surviving person.
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;/table&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt; margin-left: 8%"&gt;Notwithstanding the foregoing, holders of shares of Series&amp;#160;B Preferred Stock will not have
   the right to require us to redeem their shares if:
   &lt;/div&gt;
   &lt;div style="margin-top: 10pt"&gt;
   &lt;table width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; text-align: left"&gt;
   &lt;tr valign="top" style="font-size: 10pt; color: #000000; background: transparent"&gt;
       &lt;td width="12%" style="background: transparent"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%" nowrap="nowrap" align="left"&gt;&lt;b&gt;&amp;#8226;&lt;/b&gt;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;the last reported sale price of shares of our common stock for any five
   trading days within the 10 consecutive trading days ending immediately before
   the later of the fundamental change or its announcement equaled or exceeded 105
   percent of the conversion price of the shares of Series&amp;#160;B Preferred Stock
   immediately before the fundamental change or announcement;
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr&gt;
       &lt;td style="font-size: 8pt"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="top" style="font-size: 10pt; color: #000000; background: transparent"&gt;
       &lt;td width="12%" style="background: transparent"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%" nowrap="nowrap" align="left"&gt;&lt;b&gt;&amp;#8226;&lt;/b&gt;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;at least 90&amp;#160;percent of the consideration (excluding cash payments for
   fractional shares) and, in respect of dissenters&amp;#8217; appraisal rights, if the
   transaction constituting the fundamental change consists of shares of capital
   stock traded on a U.S. national securities exchange, or which will be so traded
   or quoted when issued or exchanged in connection with a fundamental change, and
   as a result of the transaction, shares of Series&amp;#160;B Preferred Stock become
   convertible into such publicly traded securities; or
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr&gt;
       &lt;td style="font-size: 8pt"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="top" style="font-size: 10pt; color: #000000; background: transparent"&gt;
       &lt;td width="12%" style="background: transparent"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%" nowrap="nowrap" align="left"&gt;&lt;b&gt;&amp;#8226;&lt;/b&gt;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;in the case of fundamental change event in the fourth bullet above, the
   transaction is affected solely to change our jurisdiction of incorporation.
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;/table&gt;
   &lt;/div&gt;
   &lt;div style="margin-top: 10pt"&gt;
   &lt;table width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; text-align: left"&gt;
   &lt;tr valign="top" style="font-size: 10pt; color: #000000; background: transparent"&gt;
       &lt;td width="4%" style="background: transparent"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%" nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;We may, at our option, elect to pay the redemption price in cash or, in shares of our
   common stock valued at a discount of 5&amp;#160;percent from the market price of shares of our
   common stock, or any combination thereof. Notwithstanding the foregoing, we may only pay
   such redemption price in shares of our common stock that are registered under the
   Securities Act of 1933 and eligible for immediate sale in the public market by
   non-affiliates of the Company.
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr&gt;
       &lt;td style="font-size: 8pt"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="top" style="font-size: 10pt; color: #000000; background: transparent"&gt;
       &lt;td width="4%" style="background: transparent"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%" nowrap="nowrap" align="left"&gt;&lt;b&gt;&amp;#8226;&lt;/b&gt;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;&lt;i&gt;Voting Rights &amp;#8212; &lt;/i&gt;Holders of Series&amp;#160;B Preferred Stock currently have no voting rights;
   however, holders may receive certain voting rights, as described in the Certificate of
   Designation, if (1)&amp;#160;dividends on any shares of Series&amp;#160;B Preferred Stock, or any other
   class or series of stock ranking on a parity with the Series&amp;#160;B Preferred Stock with
   respect to the payment of dividends, shall be in arrears for dividend periods, whether
   or not consecutive, for six calendar quarters or (2)&amp;#160;we fail to pay the redemption
   price, plus accrued and unpaid dividends, if any, on the redemption date for shares of
   Series&amp;#160;B Preferred Stock following a fundamental change.
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr&gt;
       &lt;td style="font-size: 8pt"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="top" style="font-size: 10pt; color: #000000; background: transparent"&gt;
       &lt;td width="4%" style="background: transparent"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%" nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;So long as any shares of Series&amp;#160;B Preferred Stock remain outstanding, we will not, without
   the consent of the holders of at least two-thirds of the shares of Series&amp;#160;B Preferred
   Stock outstanding at the time (voting separately as a class with all other series of
   preferred stock, if any, on parity with our Series&amp;#160;B Preferred Stock upon which like
   voting rights have been conferred and are exercisable) issue or increase the authorized
   amount of any class or series of shares ranking senior to the outstanding shares of the
   Series&amp;#160;B Preferred Stock as to dividends or upon liquidation. In addition, we will not,
   subject to certain conditions, amend, alter or repeal provisions of our certificate of
   incorporation, including the certificate of designation relating to the Series&amp;#160;B Preferred
   Stock, whether by merger, consolidation or otherwise, so as to adversely amend, alter or
   affect any power, preference or special right of the outstanding shares of Series&amp;#160;B
   Preferred Stock
   or the holders thereof without the affirmative vote of not less than two-thirds of the
   issued and outstanding Series&amp;#160;B Preferred Stock shares.
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;/table&gt;
   &lt;/div&gt;
   &lt;!-- Folio --&gt;
   &lt;!-- /Folio --&gt;
   &lt;/div&gt;
   &lt;!-- PAGEBREAK --&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; "&gt;
   &lt;div style="margin-top: 10pt"&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;b&gt;&lt;i&gt;Series&amp;#160;1 Preferred Shares&lt;/i&gt;&lt;/b&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;In connection with our acquisition of Global Thermoelectric Inc. (&amp;#8220;Global&amp;#8221;) in November&amp;#160;2003, we
   acquired the obligations of Global pursuant to its outstanding 1,000,000 Series&amp;#160;2 Preferred Shares
   (&amp;#8220;Series&amp;#160;2 Preferred Shares&amp;#8221;) which continued to be held by Enbridge, Inc. With the sale of
   Global in May of 2004, the Series&amp;#160;2 Preferred Shares were cancelled, and replaced with
   substantially equivalent Series&amp;#160;1 Preferred Shares (&amp;#8220;Series&amp;#160;1 Preferred Shares&amp;#8221;) issued by FCE
   FuelCell Energy Ltd. (&amp;#8220;FCE Ltd&amp;#8221;).
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;On March&amp;#160;31, 2011, the Company entered into an agreement with Enbridge, Inc. (&amp;#8220;Enbridge&amp;#8221;) to modify
   the Class&amp;#160;A Cumulative Redeemable Exchangeable Preferred Shares agreement (the &amp;#8220;Series&amp;#160;1 preferred
   share agreement&amp;#8221;) between FCE Ltd, a wholly-owned subsidiary of FuelCell Energy, and Enbridge, the
   sole holder of the Series&amp;#160;1 preferred shares. Consistent with the previous Series&amp;#160;1 preferred share
   agreement, FuelCell continues to guarantee the return of principal and dividend obligations of FCE
   Ltd. to the Series&amp;#160;1 preferred shareholders under the modified agreement.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;Under the original Series&amp;#160;1 Preferred Shares provisions, FCE Ltd. had an accrued and unpaid
   dividend obligation of approximately Cdn. $12.5&amp;#160;million representing the deferral of dividends plus
   additional dividends thereon. Payment was originally due to Enbridge as of December&amp;#160;31, 2010, but
   was subsequently extended based on mutual consent. Under the modified share provisions, the Company
   is required to make (i)&amp;#160;equal quarterly return of capital cash payments to the holders of the
   Series&amp;#160;1 Preferred Shares on the last day of each calendar quarter starting on March&amp;#160;31, 2011 and
   ending on December&amp;#160;31, 2011 and (ii)&amp;#160;additional return of capital cash payments, as consideration
   for the one-year deferral, calculated at a 9.8&amp;#160;percent rate per annum on the unpaid Cdn. $12.5
   million obligation, which additional payments will also be made to the holders of the Series&amp;#160;1
   Preferred Shares on the last day of each calendar quarter starting on March&amp;#160;31, 2011 and ending on
   December&amp;#160;31, 2011. Dividends accrue at a 1.25% quarterly rate on the unpaid principal balance, and
   additional dividends will accrue on the cumulative unpaid dividends (inclusive of the Cdn$12.5
   million unpaid dividend balance as of the modification date) at a rate of 1.25% per quarter,
   compounded quarterly.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;Under the original Series&amp;#160;1 Preferred Shares provisions, FCE Ltd. was to make annual dividend
   payments totaling Cdn. $1,250,000. The modified terms of the Series&amp;#160;1 Preferred Shares adjust these
   payments to (i)&amp;#160;annual dividend payments of Cdn$500,000 and (ii)&amp;#160;annual return of capital payments
   of Cdn. $750,000. These payments commenced on March&amp;#160;31, 2011 and will end on December&amp;#160;31, 2020.
   Additional dividends accrue on cumulative unpaid dividends at a 1.25&amp;#160;percent quarterly rate,
   compounded quarterly, until payment thereof. On December&amp;#160;31, 2020 the amount of all accrued and
   unpaid dividends on the Series&amp;#160;1 Preferred Shares of Cdn$21.1&amp;#160;million and the balance of the
   principal redemption price of Cdn$4.4&amp;#160;million shall be paid to the holders of the Series&amp;#160;1
   Preferred Shares. FCE Ltd. has the option of making dividend payments in the form of common stock
   or cash under the Series&amp;#160;1 Preferred Shares provisions.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;On March&amp;#160;31, 2011, the modified instrument had a carrying value of Cdn. $25.2&amp;#160;million. The Company
   assessed the accounting guidance related to the classification of the preferred shares after the
   modification on March&amp;#160;31, 2011 and concluded that the preferred shares should be classified as a
   mandatorily redeemable financial instrument, and presented as a liability on the consolidated
   balance sheet. Due to the reclassification of the instrument to a liability, the Company has
   accounted for this modification of the Series&amp;#160;1 Preferred shares as an extinguishment and therefore
   the difference between the fair value of the consideration transferred to the holders of the
   preferred stock and the carrying amount of the preferred stock on our balance sheet prior to the
   modification represents a return to the preferred stockholder and treated in a manner similar to
   the treatment of dividends paid on preferred stock. Accordingly, the difference between (1)&amp;#160;the
   fair value
   of the Series&amp;#160;1 Preferred shares and (2)&amp;#160;the carrying amount of the Series&amp;#160;1 Preferred shares on
   our balance sheet prior to the modification was subtracted from net loss to arrive at loss to
   common stockholders in the calculation of earnings per share.
   &lt;/div&gt;
   &lt;!-- Folio --&gt;
   &lt;!-- /Folio --&gt;
   &lt;/div&gt;
   &lt;!-- PAGEBREAK --&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; "&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;The previous model used to value the original Series&amp;#160;I Preferred shares was modified to value the
   pre-modification contract, to reflect the new cash-flows discussed above. The notional amount of
   the instrument is accreted beginning in 2011 to correspond to the initial four quarterly returns of
   capital payments in 2011 and to the quarterly $187,500 paid from 2011-2020 as return of capital.
   It is assumed that the Company will exercise the call option to force conversion in 2020. The
   conversion feature is modeled using a lattice approach. Call option strikes are adjusted for
   cumulative dividends and the conversion ratio is adjusted by the notional schedule. The stock is
   projected in the future assuming a log-normal distribution. The stock volatility, the interest
   rate curve, the foreign exchange rates and credit spreads are assumed to be deterministic. The
   cumulative dividend is modeled as a quarterly cash dividend component and a cumulative payment in
   2020.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;The revaluation of the Series&amp;#160;1 Preferred shares resulted in a reduction of additional paid in
   capital of $9.0&amp;#160;million, which is also presented on the consolidated statements of operations as a
   charge to modification of redeemable preferred stock of subsidiary to arrive at net loss to common
   shareholders and is included in the calculation of earnings per share for net loss to common
   shareholders. The reason for the change in the value of the obligation was that the original
   obligation had been accounted for under purchase price accounting at the time of the Global
   Thermoelectric Inc. acquisition in November&amp;#160;2003. The valuation at that time included a market risk
   discount and used the exchange rate at the time of the acquisition. Under the new valuation, the
   future estimated cash flows were discounted using the current exchange rate.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;The Company made its scheduled payments of Cdn. $10.9&amp;#160;million during fiscal 2011 under the terms of
   the modified agreement, including the recording of interest expense of approximately Cdn. $2.3
   million. As of October&amp;#160;31, 2011, the carrying value of the Series&amp;#160;1 Preferred shares was Cdn.$16.6
   million ($16.7&amp;#160;million USD) and is classified as preferred stock obligation of subsidiary on the
   consolidated balance sheets.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;In addition to the above, the significant terms of the Series&amp;#160;1 Preferred Shares include the
   following:
   &lt;/div&gt;
   &lt;div style="margin-top: 10pt"&gt;
   &lt;table width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; text-align: left"&gt;
   &lt;tr valign="top" style="font-size: 10pt; color: #000000; background: transparent"&gt;
       &lt;td width="4%" style="background: transparent"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%" nowrap="nowrap" align="left"&gt;&lt;b&gt;&amp;#8226;&lt;/b&gt;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;&lt;i&gt;Voting Rights &amp;#8212;&lt;/i&gt;The holders of the Series&amp;#160;1 Preferred Shares are not entitled to any
   voting rights or to receive notice of or to attend any meeting of the shareholders of
   FCE Ltd, but shall be entitled to receive notice of meetings of shareholders of FCE Ltd.
   called for the purpose of authorizing the dissolution or sale of its assets or a
   substantial part thereof.
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr&gt;
       &lt;td style="font-size: 8pt"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="top" style="font-size: 10pt; color: #000000; background: transparent"&gt;
       &lt;td width="4%" style="background: transparent"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%" nowrap="nowrap" align="left"&gt;&lt;b&gt;&amp;#8226;&lt;/b&gt;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;&lt;i&gt;Dividends &lt;/i&gt;&amp;#8212; Dividend payments can be made in cash or common stock of the Company, at
   the option of FCE Ltd., and if common stock is issued it may be unregistered. If FCE
   Ltd. elects to make such payments by issuing common stock of the Company, the number of
   common shares is determined by dividing the cash dividend obligation by 95&amp;#160;percent of
   the volume weighted average price in US dollars at which board lots of the common shares
   have been traded on NASDAQ during the 20 consecutive trading days preceding the end of
   the calendar quarter for which such dividend in common shares is to be paid converted
   into Canadian dollars using the Bank of Canada&amp;#8217;s noon rate of exchange on the day of
   determination.
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr&gt;
       &lt;td style="font-size: 8pt"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="top" style="font-size: 10pt; color: #000000; background: transparent"&gt;
       &lt;td width="4%" style="background: transparent"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%" nowrap="nowrap" align="left"&gt;&lt;b&gt;&amp;#8226;&lt;/b&gt;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;&lt;i&gt;Redemption &amp;#8212; &lt;/i&gt;The Series&amp;#160;1 Preferred Shares are redeemable by FCE Ltd. for Cdn.$25 per
   share less any amounts paid as a return of capital in respect of such share plus all
   unpaid dividends and accrued interest. Holders of the Series&amp;#160;1 Preferred Shares do not
   have any mandatory or conditional redemption rights.
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr&gt;
       &lt;td style="font-size: 8pt"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="top" style="font-size: 10pt; color: #000000; background: transparent"&gt;
       &lt;td width="4%" style="background: transparent"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%" nowrap="nowrap" align="left"&gt;&lt;b&gt;&amp;#8226;&lt;/b&gt;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;&lt;i&gt;Liquidation or Dissolution &amp;#8212; &lt;/i&gt;In the event of the liquidation or dissolution of FCE
   Ltd., the holders of Series&amp;#160;1 Preferred Shares will be entitled to receive Cdn.$25 per
   share less any amounts paid as a return of capital in respect of such share plus all
   unpaid dividends and accrued interest. The Company has guaranteed any liquidation
   obligations of FCE Ltd.
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr&gt;
       &lt;td style="font-size: 8pt"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="top" style="font-size: 10pt; color: #000000; background: transparent"&gt;
       &lt;td width="4%" style="background: transparent"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%" nowrap="nowrap" align="left"&gt;&lt;b&gt;&amp;#8226;&lt;/b&gt;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;&lt;i&gt;Exchange Rights &amp;#8212; &lt;/i&gt;A holder of Series&amp;#160;1 Preferred Shares has the right to exchange such
   shares for fully paid and non-assessable common stock of the Company at the following
   exchange prices:
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;/table&gt;
   &lt;/div&gt;
   &lt;div style="margin-top: 10pt"&gt;
   &lt;table width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; text-align: left"&gt;
   &lt;tr valign="top" style="font-size: 10pt; color: #000000; background: transparent"&gt;
       &lt;td width="12%" style="background: transparent"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%" nowrap="nowrap" align="left"&gt;&lt;b&gt;&amp;#8226;&lt;/b&gt;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;Cdn$129.46 per share of common stock after July&amp;#160;31, 2010 until July&amp;#160;31, 2015;
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;/table&gt;
   &lt;/div&gt;
   &lt;!-- Folio --&gt;
   &lt;!-- /Folio --&gt;
   &lt;/div&gt;
   &lt;!-- PAGEBREAK --&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; "&gt;
   &lt;div style="margin-top: 10pt"&gt;
   &lt;/div&gt;
   &lt;div style="margin-top: 10pt"&gt;
   &lt;table width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; text-align: left"&gt;
   &lt;tr valign="top" style="font-size: 10pt; color: #000000; background: transparent"&gt;
       &lt;td width="12%" style="background: transparent"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%" nowrap="nowrap" align="left"&gt;&lt;b&gt;&amp;#8226;&lt;/b&gt;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;Cdn$138.71 per share of common stock after July&amp;#160;31, 2015 until July&amp;#160;31, 2020;
   and
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;/table&gt;
   &lt;/div&gt;
   &lt;div style="margin-top: 10pt"&gt;
   &lt;table width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; text-align: left"&gt;
   &lt;tr valign="top" style="font-size: 10pt; color: #000000; background: transparent"&gt;
       &lt;td width="12%" style="background: transparent"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%" nowrap="nowrap" align="left"&gt;&lt;b&gt;&amp;#8226;&lt;/b&gt;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;at any time after July&amp;#160;31, 2020, at a price equal to 95&amp;#160;percent of the then
   current market price (in Cdn.$) of the Company&amp;#8217;s common stock at the time of
   conversion.
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;/table&gt;
   &lt;/div&gt;
   &lt;div style="margin-top: 10pt"&gt;
   &lt;table width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; text-align: left"&gt;
   &lt;tr valign="top" style="font-size: 10pt; color: #000000; background: transparent"&gt;
       &lt;td width="4%" style="background: transparent"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%" nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;The exchange rates set forth above shall be adjusted if the Company: (i)&amp;#160;subdivides or
   consolidates the common stock; (ii)&amp;#160;pays a stock dividend; (iii)&amp;#160;issues rights, options or
   other convertible securities to the Company&amp;#8217;s common stockholders enabling them to acquire
   common stock at a price less than 95&amp;#160;percent of the then-current price; or (iv)&amp;#160;fixes a
   record date to distribute to the Company&amp;#8217;s common stockholders shares of any other class
   of securities, indebtedness or assets.
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;/table&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;b&gt;&lt;i&gt;Derivative liability related to Series&amp;#160;1 Preferred Shares&lt;/i&gt;&lt;/b&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;The conversion feature and variable dividend contained in the terms of the Series&amp;#160;1 Preferred
   Shares are not clearly and closely related to the characteristics of the Series&amp;#160;1 Preferred Shares.
   Accordingly, these features qualify as embedded derivative instruments and are required to be
   accounted for separately and recorded as derivative financial instruments at fair value.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;The conversion feature is valued using a lattice model. This is a one-factor model used to project
   stochastic stock prices, while risk free rates, discount rates and foreign exchange rates are
   deterministic factors. Based on the pay-off profiles of the Series&amp;#160;1 Preferred Shares, it is
   assumed that we will exercise the call option to force conversion in 2020. Conversion after 2020
   delivers a fixed pay-off to the investor, and is modeled as a fixed payment in 2020. The
   cumulative dividend is modeled as a quarterly cash dividend component (to satisfy minimum dividend
   payment requirement), and a one-time cumulative dividend payment in 2010. The cumulative dividend
   is compounded at a 2.45&amp;#160;percent quarterly rate. Call option strikes are adjusted for the
   cumulative dividend and the conversion ratio is adjusted by the accreted notional until 2010.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;The variable dividend is valued using a Monte Carlo simulation model. The embedded derivative is
   defined as the difference between the value of a normal 5&amp;#160;percent annual dividend payment stream,
   and the value of a stock price and foreign exchange rate linked dividend payment stream. Future
   stock prices and exchange rates are simulated following geometric Brownian motion to determine the
   stock/FX linked dividend going out to the year 2020, when the Series&amp;#160;1 Preferred Shares are assumed
   to be force converted.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;The assumptions used in these valuation models include historical stock price volatility, risk-free
   interest rate and a credit spread based on the yield indexes of technology high yield bonds,
   foreign exchange volatility as the security is denominated in Canadian dollars, and the closing
   price of our common stock. The aggregate fair value of these derivatives included within long-term
   debt and other liabilities on the consolidated balance sheets as of October&amp;#160;31, 2011 and 2010 was
   $0.6&amp;#160;million and $0.5&amp;#160;million, respectively.
   &lt;/div&gt;
   &lt;/div&gt;
</fcel:RedeemablePreferredStockTextBlock>
<!-- End Block Tagged Note -->
<!-- Begin Block Tagged Note -->
<us-gaap:SegmentReportingDisclosureTextBlock contextRef="YearEnded_31Oct2011">&lt;!--DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd" --&gt;
   &lt;!-- Begin Block Tagged Note 13 - us-gaap:SegmentReportingDisclosureTextBlock--&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; "&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;b&gt;Note 13. Segment Information&lt;/b&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;We are engaged in the development, design, production and sale of high temperature fuel cells for
   clean electric power generation. Critical to the success of our business is, among other things,
   our research and development efforts, both through customer-sponsored projects and
   company-sponsored projects. The
   research and development activities are viewed as another product line that contributes to the
   development, design, production and sale of fuel cell products, however, it is not considered a
   separate operating segment. Due to the nature of the internal financial and operational reports
   reviewed by the chief operating decision maker, who does not review and assess financial information
   at a discrete enough level to be able to assess performance of research and development activities
   as if it operated as a standalone business segment, we have identified one business segment: fuel
   cell power plant production and research.
   &lt;/div&gt;
   &lt;!-- Folio --&gt;
   &lt;!-- /Folio --&gt;
   &lt;/div&gt;
   &lt;!-- PAGEBREAK --&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; "&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;Revenues, by geographic location (based on the customer&amp;#8217;s ordering location) for the years ended
   October&amp;#160;31, 2011, 2010 and 2009 was as follows:
   &lt;/div&gt;
   &lt;div align="center"&gt;
   &lt;table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%"&gt;
   &lt;!-- Begin Table Head --&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td width="58%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 10pt" valign="bottom"&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;2011&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;2010&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;2009&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Head --&gt;
   &lt;!-- Begin Table Body --&gt;
   &lt;tr valign="bottom"&gt;&lt;!-- Blank Space --&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;United States
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;66,531&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;28,764&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;30,450&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;South Korea
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;53,256&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;40,148&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;56,100&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;England
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;1,639&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;&amp;#8212;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;&amp;#8212;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Indonesia
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;675&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;&amp;#8212;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;&amp;#8212;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Germany
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;290&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;681&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;991&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Canada
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;156&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;136&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;74&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Japan
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;23&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;48&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;401&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Total
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;122,570&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;69,777&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;88,016&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
           &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
           &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
           &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Body --&gt;
   &lt;/table&gt;
   &lt;/div&gt;
   &lt;/div&gt;
</us-gaap:SegmentReportingDisclosureTextBlock>
<!-- End Block Tagged Note -->
<!-- Begin Block Tagged Note -->
<us-gaap:PensionAndOtherPostretirementBenefitsDisclosureTextBlock contextRef="YearEnded_31Oct2011">&lt;!--DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd" --&gt;
   &lt;!-- Begin Block Tagged Note 14 - us-gaap:PensionAndOtherPostretirementBenefitsDisclosureTextBlock--&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; "&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;b&gt;Note 14. Benefit Plans&lt;/b&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;We have shareholder approved equity incentive plans, a shareholder approved Section&amp;#160;423 Stock
   Purchase Plan (the &amp;#8220;ESPP&amp;#8221;) and an employee tax-deferred savings plan, which are described in more
   detail below.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;b&gt;&lt;i&gt;Equity Incentive Plans&lt;/i&gt;&lt;/b&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;The Board adopted the 2006 and 2010 Equity Incentive Plans (collectively, the &amp;#8220;Equity Plans&amp;#8221;).
   Pursuant to the Equity Plans, 5.0&amp;#160;million shares of common stock were reserved for issuance. The
   Board is authorized to grant incentive stock options, nonstatutory stock options, stock
   appreciation rights (&amp;#8220;SARs&amp;#8221;), restricted stock awards (&amp;#8220;RSAs&amp;#8221;), restricted stock units, performance
   units, performance shares, dividend equivalent rights and other stock based awards to our officers,
   key employees and non-employee directors. Stock options, RSAs and SARs have restrictions as to
   transferability. Stock option exercise prices are fixed by the Board but shall not be less than the
   fair market value of our common stock on the date of the grant. SARs may be granted in conjunction
   with stock options. Stock options generally vest ratably over four years and expire 10&amp;#160;years from
   the date of grant. As of October&amp;#160;31, 2011, there were 1,305,635 shares available for grant. As of
   October&amp;#160;31, 2011, equity awards outstanding consisted of incentive stock options, nonstatutory
   stock options and RSAs. The Company has not issued any other type of equity award to its officers,
   key employees and non-employee directors. The 1998 Equity Incentive Plan remains in effect only to
   the extent of awards outstanding under the plan as of October&amp;#160;31, 2011.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;We account for stock options awarded to employees and non-employee directors under the fair value
   method. The fair value of stock options is estimated on the grant date using the Black-Scholes
   option valuation model and the following weighted-average assumptions:
   &lt;/div&gt;
   &lt;div align="center"&gt;
   &lt;table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%"&gt;
   &lt;!-- Begin Table Head --&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td width="58%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 10pt" valign="bottom"&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;2011&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;2010&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;2009&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Head --&gt;
   &lt;!-- Begin Table Body --&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Expected life (in years)
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;7.0&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;7.0&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;6.8&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Risk free interest rate
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;3.0&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;%&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;3.4&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;%&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;2.3&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;%&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Volatility
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;73.0&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;%&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;72.2&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;%&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;72.4&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;%&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Dividends yield
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;0.0&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;%&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;0.0&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;%&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;0.0&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;%&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Body --&gt;
   &lt;/table&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;The expected life is the period over which our employees are expected to hold the options and
   is based on historical data for similar grants. The risk free interest rate is based on the
   expected U.S. Treasury rate over the expected life. Expected volatility is based on the historical
   volatility of our stock. Dividend yield is based on our expected dividend payments over the
   expected life.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;Share-based compensation was reflected in the consolidated statements of operations as
   follows:
   &lt;/div&gt;
   &lt;div align="center"&gt;
   &lt;table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%"&gt;
   &lt;!-- Begin Table Head --&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td width="58%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 10pt" valign="bottom"&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;2011&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;2010&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;2009&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Head --&gt;
   &lt;!-- Begin Table Body --&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Cost of product sales and revenues
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;726&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;761&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;1,029&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Cost of research and development
   contracts
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;115&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;175&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;188&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;General and administrative expense
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;1,275&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;1,397&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;2,802&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Research and development expense
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;457&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;627&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;780&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Total share-based compensation
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;2,573&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;2,960&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;4,799&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
           &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
           &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
           &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Body --&gt;
   &lt;/table&gt;
   &lt;/div&gt;
   &lt;!-- Folio --&gt;
   &lt;!-- /Folio --&gt;
   &lt;/div&gt;
   &lt;!-- PAGEBREAK --&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; "&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;The following table summarizes our stock option activity for the year ended October&amp;#160;31, 2011:
   &lt;/div&gt;
   &lt;div align="center"&gt;
   &lt;table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%"&gt;
   &lt;!-- Begin Table Head --&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td width="72%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 10pt" valign="bottom"&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2"&gt;&lt;b&gt;Weighted-&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 10pt" valign="bottom"&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2"&gt;&lt;b&gt;Average&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 10pt" valign="bottom"&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2"&gt;&lt;b&gt;Option&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 10pt" valign="bottom"&gt;
       &lt;td nowrap="nowrap" align="left" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;Options&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;Shares&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;Price&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Head --&gt;
   &lt;!-- Begin Table Body --&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Outstanding at October&amp;#160;31, 2010
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;5,118,201&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;10.15&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Granted
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;216,657&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;1.98&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Exercised
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;&amp;#8212;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;0.00&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Cancelled
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(2,014,300&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;12.41&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Outstanding at October&amp;#160;31, 2011
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;3,320,558&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;8.25&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
           &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Body --&gt;
   &lt;/table&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;The weighted average grant-date fair value per share for options granted during the years
   ended October&amp;#160;31, 2011, 2010 and 2009 was $1.38, $2.02 and $1.97, respectively. There were no
   options exercised in fiscal 2011. The total intrinsic value of options exercised during the years
   ended October&amp;#160;31, 2010 and 2009 was $0.0&amp;#160;million and $0.1&amp;#160;million, respectively.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;The following table summarizes information about stock options outstanding and exercisable at
   October&amp;#160;31, 2011:
   &lt;/div&gt;
   &lt;div align="center"&gt;
   &lt;table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%"&gt;
   &lt;!-- Begin Table Head --&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td width="30%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 10pt" valign="bottom"&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="10" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;Options Outstanding&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="6" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;Options Exercisable&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 10pt" valign="bottom"&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2"&gt;&lt;b&gt;Weighted&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 10pt" valign="bottom"&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2"&gt;&lt;b&gt;Average&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2"&gt;&lt;b&gt;Weighted Average&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2"&gt;&lt;b&gt;Weighted Average&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 10pt" valign="bottom"&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&lt;b&gt;Range of&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2"&gt;&lt;b&gt;Number&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2"&gt;&lt;b&gt;Remaining&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2"&gt;&lt;b&gt;Exercise&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2"&gt;&lt;b&gt;Number&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2"&gt;&lt;b&gt;Exercise&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 10pt" valign="bottom"&gt;
       &lt;td nowrap="nowrap" align="left" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;Exercise Prices&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;outstanding&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;Contractual Life&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;Price&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;exercisable&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;Price&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Head --&gt;
   &lt;!-- Begin Table Body --&gt;
   &lt;tr valign="bottom"&gt;&lt;!-- Blank Space --&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;$0.26 &amp;#8212; $5.10
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;599,748&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;8.4&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;2.56&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;542,782&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;2.61&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;$5.11 &amp;#8212; $9.92
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;1,656,762&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;4.6&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;7.78&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;1,525,887&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;7.71&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;$9.93 &amp;#8212; $14.74
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;973,798&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;2.9&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;11.85&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;973,398&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;11.86&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;$14.75 &amp;#8212; $19.56
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;90,250&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;0.6&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;15.89&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;90,250&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;15.89&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;&lt;!-- Blank Space --&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;3,320,558&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;4.7&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;8.25&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;3,132,317&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;8.35&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
           &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
           &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Body --&gt;
   &lt;/table&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;There was no intrinsic value for options outstanding and exercisable at October&amp;#160;31, 2011.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;During fiscal year 2011, we granted 1,418,538 RSAs to employees. RSA expense is based on the fair
   value of the award at the date of grant and is amortized over the vesting period, generally four
   years. The weighted
   average grant-date fair value of RSAs was $1.92 per share. During the year, 497,618 RSAs were
   cancelled. At October&amp;#160;31, 2011, there were 1,800,482 outstanding RSAs with an average remaining
   life of 1.7&amp;#160;years and an aggregate intrinsic value of $1.9&amp;#160;million.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;As of October&amp;#160;31, 2011, total compensation cost related to nonvested stock options and RSAs not yet
   recognized was $0.3&amp;#160;million and $3.2&amp;#160;million, respectively, which is expected to be recognized over
   the next 0.3 and 1.9&amp;#160;years, respectively, on a weighted-average basis.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;Stock may be issued to employees as part of the annual incentive bonus. During fiscal 2011, 2010
   and 2009, we issued 353,543, 233,822 and 355,253 shares of common stock, respectively, in lieu of
   cash bonuses with values of $0.7&amp;#160;million, $0.7&amp;#160;million and $1.1&amp;#160;million, respectively, to fulfill
   the accrued obligation from each of the prior fiscal years.
   &lt;/div&gt;
   &lt;!-- Folio --&gt;
   &lt;!-- /Folio --&gt;
   &lt;/div&gt;
   &lt;!-- PAGEBREAK --&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; "&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;b&gt;&lt;i&gt;Employee Stock Purchase Plan&lt;/i&gt;&lt;/b&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;There were 1,900,000 shares of common stock reserved for issuance under the ESPP. Under the ESPP,
   eligible employees have the right to purchase shares of common stock at the lesser of (i)&amp;#160;85
   percent of the last reported sale price of our common stock on the first business day of the
   offering period, or (ii)&amp;#160;85&amp;#160;percent of the last reported sale price of the common stock on the last
   business day of the offering period, in either case rounded up to avoid impermissible trading
   fractions. Shares issued pursuant to the ESPP contain a legend restricting the transfer or sale of
   such common stock for a period of six months after the date of purchase. As of October&amp;#160;31, 2011,
   there were 998,060 shares of common stock available for issuance under the ESPP.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;ESPP activity for the year ended October&amp;#160;31, 2011 was as follows:
   &lt;/div&gt;
   &lt;div align="center"&gt;
   &lt;table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%"&gt;
   &lt;!-- Begin Table Head --&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td width="86%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 10pt" valign="bottom"&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2"&gt;&lt;b&gt;Number of&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 10pt" valign="bottom"&gt;
       &lt;td nowrap="nowrap" align="left" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;Options&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;Shares&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Head --&gt;
   &lt;!-- Begin Table Body --&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Balance at October&amp;#160;31, 2010
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;127,703&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Additional shares approved by shareholders
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;1,000,000&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Issued @ $0.97
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(129,643&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Outstanding at October&amp;#160;31, 2011
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;998,060&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
           &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Body --&gt;
   &lt;/table&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;The fair value of shares under the ESPP was determined at the grant date using the
   Black-Scholes option-pricing model with the following weighted average assumptions:
   &lt;/div&gt;
   &lt;div align="center"&gt;
   &lt;table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%"&gt;
   &lt;!-- Begin Table Head --&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td width="58%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 10pt" valign="bottom"&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;2011&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;2010&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;2009&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Head --&gt;
   &lt;!-- Begin Table Body --&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Expected life (in years)
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;0.5&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;0.5&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;0.5&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Risk free interest rate
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;0.2&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;%&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;0.2&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;%&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;0.7&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;%&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Volatility
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;90.5&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;%&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;94.0&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;%&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;99.0&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;%&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Dividends yield
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;0.0&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;%&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;0.0&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;%&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;0.0&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;%&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Body --&gt;
   &lt;/table&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;The weighted-average fair value of shares issued under the ESPP during fiscal 2011 was $0.97
   per share.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;b&gt;&lt;i&gt;Employee Tax-Deferred Savings Plans&lt;/i&gt;&lt;/b&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;We offer a 401(k) plan (the &amp;#8220;Plan&amp;#8221;) to all full time employees that provides for tax-deferred
   salary deductions for eligible employees (beginning the first month following an employee&amp;#8217;s hire
   date). Employees may choose to make voluntary contributions of their annual compensation to the
   Plan, limited to an annual maximum amount as set periodically by the Internal Revenue Service. We
   provide discretionary matching contributions equal to 100&amp;#160;percent of the employee&amp;#8217;s contribution
   amount, up to a maximum of 6&amp;#160;percent of the employee&amp;#8217;s annual salary. Participants are required to
   contribute a minimum of 3&amp;#160;percent in order to be eligible to participate and receive the matching
   contribution. Matching contributions begin vesting after one year and are fully vested after five
   years. Employee contributions are fully vested when made. Under the Plan, there is no option
   available to the employee to receive or purchase our common stock. In February&amp;#160;2009, we suspended
   our matching contribution. Matching contributions under the Plan were $0.5&amp;#160;million for the fiscal
   year ended October&amp;#160;31, 2009.
   &lt;/div&gt;
   &lt;!-- Folio --&gt;
   &lt;!-- /Folio --&gt;
   &lt;/div&gt;
   &lt;!-- PAGEBREAK --&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; "&gt;
   &lt;/div&gt;
</us-gaap:PensionAndOtherPostretirementBenefitsDisclosureTextBlock>
<!-- End Block Tagged Note -->
<!-- Begin Block Tagged Note -->
<us-gaap:IncomeTaxDisclosureTextBlock contextRef="YearEnded_31Oct2011">&lt;!--DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd" --&gt;
   &lt;!-- Begin Block Tagged Note 15 - us-gaap:IncomeTaxDisclosureTextBlock--&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; "&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;b&gt;Note 15. Income Taxes&lt;/b&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;The components of loss from continuing operations before income taxes for the fiscal years ended
   October&amp;#160;31, 2011, 2010, and 2009 were as follows:
   &lt;/div&gt;
   &lt;div align="center"&gt;
   &lt;table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%"&gt;
   &lt;!-- Begin Table Head --&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td width="58%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 10pt" valign="bottom"&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;2011&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;2010&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;2009&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Head --&gt;
   &lt;!-- Begin Table Body --&gt;
   &lt;tr valign="bottom"&gt;&lt;!-- Blank Space --&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;U.S.
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;(46,269&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;(53,868&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;(66,582&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Foreign
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;408&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(2,367&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(2,092&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Loss before income taxes
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;(45,861&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;(56,235&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;(68,674&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
           &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
           &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
           &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Body --&gt;
   &lt;/table&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;There was a current income tax expense of $0.1&amp;#160;million related to foreign withholding taxes in
   South Korea and no deferred federal income tax expense (benefit)&amp;#160;for each of the years ended
   October&amp;#160;31, 2011 and 2010. There was no current or deferred federal income tax expense (benefit)
   for the year ended October&amp;#160;31, 2009. Franchise tax expense, which is included in administrative
   and selling expenses, was $0.1&amp;#160;million, $0.2&amp;#160;million and $0.2&amp;#160;million for the years ended October
   31, 2011, 2010 and 2009, respectively.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;The reconciliation of the federal statutory income tax rate to our effective income tax rate for
   the years ended October&amp;#160;31, 2011, 2010 and 2009 was as follows:
   &lt;/div&gt;
   &lt;div align="center"&gt;
   &lt;table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%"&gt;
   &lt;!-- Begin Table Head --&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td width="58%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 10pt" valign="bottom"&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;2011&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;2010&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;2009&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Head --&gt;
   &lt;!-- Begin Table Body --&gt;
   &lt;tr valign="bottom"&gt;&lt;!-- Blank Space --&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Statutory federal income tax rate
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(34.0&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)%&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(34.0&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)%&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(34.0&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)%&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;&lt;!-- Blank Space --&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Increase (decrease)&amp;#160;in income taxes resulting from:
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;State taxes net of Federal benefits
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(2.3&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(2.0&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(1.6&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Foreign Withholding Tax
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;0.3&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Net operating loss adjustment
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;1.7&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;1.6&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;0.5&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Nondeductible expenditures
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;1.9&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;1.7&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;1.7&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Change in State tax rate
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(2.4&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;7.6&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;12.8&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Other, net
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;0.3&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;&amp;#8212;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;0.1&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;&lt;!-- Blank Space --&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Valuation allowance
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;34.8&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;25.1&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;20.5&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;&lt;!-- Blank Space --&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Effective income tax rate
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;0.3&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;%&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;&amp;#8212;&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;%&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;&amp;#8212;&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;%&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
           &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
           &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
           &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Body --&gt;
   &lt;/table&gt;
   &lt;/div&gt;
   &lt;!-- Folio --&gt;
   &lt;!-- /Folio --&gt;
   &lt;/div&gt;
   &lt;!-- PAGEBREAK --&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; "&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;Our deferred tax assets and liabilities consisted of the following at October&amp;#160;31, 2011 and
   2010:
   &lt;/div&gt;
   &lt;div align="center"&gt;
   &lt;table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%"&gt;
   &lt;!-- Begin Table Head --&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td width="72%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 10pt" valign="bottom"&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;2011&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;2010&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Head --&gt;
   &lt;!-- Begin Table Body --&gt;
   &lt;tr valign="bottom"&gt;&lt;!-- Blank Space --&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Deferred tax assets:
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Compensation and benefit accruals
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;4,490&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;3,855&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Bad debt and other reserves
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;3,888&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;3,028&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Capital loss and tax credit carry-forwards
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;6,222&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;5,885&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Investment in Versa
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;2,490&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;2,491&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Net operating loss
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;202,635&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;188,963&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Deferred license revenue
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;2,847&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;3,178&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Lower of cost or market inventory reserves
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;1,158&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;1,897&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Gross deferred tax assets:
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;223,730&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;209,297&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Valuation allowance
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(222,536&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(207,622&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Deferred tax assets after valuation allowance
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;1,194&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;1,675&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Deferred tax liability:
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Investment in partnerships
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(884&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(581&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Accumulated depreciation
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(310&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(1,094&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Gross deferred tax liability
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(1,194&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(1,675&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Net deferred tax assets
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;&amp;#8212;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;&amp;#8212;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
           &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
           &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Body --&gt;
   &lt;/table&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;We continually evaluate our deferred tax assets as to whether it is &amp;#8220;more likely than not&amp;#8221;
   that the deferred tax assets will be realized. In assessing the realizability of our deferred tax
   assets, management considers the scheduled reversal of deferred tax liabilities, projected future
   taxable income and tax planning strategies. Based on the projections for future taxable income
   over the periods in which the deferred tax assets are realizable, management believes that
   significant uncertainty exists surrounding the recoverability of the deferred tax assets. As a
   result, we recorded a full valuation allowance against our net deferred tax assets. Approximately
   $4.2&amp;#160;million of the valuation allowance will reduce additional paid in capital upon subsequent
   recognition of any related tax benefits.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;At October&amp;#160;31, 2011, we had federal and state NOL carryforwards of $629&amp;#160;million and $357&amp;#160;million,
   respectively, for which a portion of the NOL has not been recognized in connection with share-based
   compensation. The Federal NOLs expire in varying amounts from 2020 through 2031 while state NOLs
   expire in varying amounts from 2012 through 2031. Additionally, we had $9.3&amp;#160;million of
   state tax credits available, of which $1&amp;#160;million expires in 2018. The remaining credits do not
   expire.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;Certain transactions involving the Company&amp;#8217;s beneficial ownership occurred in fiscal 2011 and prior
   years, which could have resulted in a stock ownership change for purposes of Section&amp;#160;382 of the
   Internal Revenue Code of 1986, as amended. We have completed a detailed Section&amp;#160;382 study in
   fiscal 2011 to determine if any of our NOL and credit carryovers will be subject to limitation.
   Based on that study we have determined that there was no ownership change as of the end of our 2011
   fiscal year under Section&amp;#160;382.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;As discussed in Note 1, the Company&amp;#8217;s financial statements reflect expected future tax consequences
   of uncertain tax positions that the company has taken or expects to take on a tax return (including
   a decision whether to file or not file a return in a particular jurisdiction) presuming the taxing
   authorities&amp;#8217; full knowledge of the position and all relevant facts.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;The liability for unrecognized tax benefits at October&amp;#160;31, 2011 and 2010 was $15.7&amp;#160;million. This
   amount is directly associated with a tax position taken in a year in which federal and state NOL
   carryforwards were generated. Accordingly, the amount of unrecognized tax benefit has been
   presented as a reduction in the reported amounts of our federal and state NOL carryforwards. It is
   our policy to record interest and penalties
   on unrecognized tax benefits as income taxes; however, because of our significant NOLs, no
   provision for interest or penalties has been recorded.
   &lt;/div&gt;
   &lt;!-- Folio --&gt;
   &lt;!-- /Folio --&gt;
   &lt;/div&gt;
   &lt;!-- PAGEBREAK --&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; "&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;We file income tax returns in the U.S. and various states, primarily Connecticut and California. We
   are open to examination by the Internal Revenue Service and various states in which we file for
   fiscal years 1998 to the present. We are currently not under any income tax examinations.
   &lt;/div&gt;
   &lt;/div&gt;
</us-gaap:IncomeTaxDisclosureTextBlock>
<!-- End Block Tagged Note -->
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   &lt;!-- Begin Block Tagged Note 16 - us-gaap:EarningsPerShareTextBlock--&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; "&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;b&gt;Note 16. Earnings Per Share&lt;/b&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;Basic earnings (loss)&amp;#160;per common share (&amp;#8220;EPS&amp;#8221;) are generally calculated as income (loss)&amp;#160;available
   to common shareholders divided by the weighted average number of common shares outstanding.
   Diluted EPS is generally calculated as income (loss)&amp;#160;available to common shareholders divided by
   the weighted average number of common shares outstanding plus the dilutive effect of common share
   equivalents.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;The calculation of basic and diluted EPS for the years ended October&amp;#160;31, 2011, 2010 and 2009 was as
   follows:
   &lt;/div&gt;
   &lt;div align="center"&gt;
   &lt;table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%"&gt;
   &lt;!-- Begin Table Head --&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td width="58%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 10pt" valign="bottom"&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;2011&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;2010&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;2009&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Head --&gt;
   &lt;!-- Begin Table Body --&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Numerator
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;&lt;!-- Blank Space --&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Net loss
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;(45,974&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;(56,326&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;(68,674&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Adjustment for modification of redeemable
   preferred stock of subsidiary
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(8,987&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;&amp;#8212;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;&amp;#8212;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Preferred stock dividend
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(3,200&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(3,201&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(3,208&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Net loss attributable to noncontrolling
   interest
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;261&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;663&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;&amp;#8212;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Net loss to common shareholders
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;(57,900&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;(58,864&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;(71,882&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;&lt;!-- Blank Space --&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Denominator
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;&lt;!-- Blank Space --&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Weighted average basic common shares
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;124,498,073&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;93,925,863&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;72,392,928&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Effect of dilutive securities &lt;sup style="font-size: 85%; vertical-align: text-top"&gt;(1)&lt;/sup&gt;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;&amp;#8212;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;&amp;#8212;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;&amp;#8212;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Weighted average diluted common shares
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;124,498,073&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;93,925,863&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;72,392,928&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;&lt;!-- Blank Space --&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Basic loss per share
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(0.47&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(0.63&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(0.99&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;&lt;!-- Blank Space --&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Diluted loss per share &lt;sup style="font-size: 85%; vertical-align: text-top"&gt;(1)&lt;/sup&gt;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(0.47&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(0.63&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(0.99&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Body --&gt;
   &lt;/table&gt;
   &lt;/div&gt;
   &lt;div align="left"&gt;
   &lt;div style="font-size: 3pt; margin-top: 10pt; width: 18%; border-top: 1px solid #000000"&gt;&amp;#160;
   &lt;/div&gt;
   &lt;/div&gt;
   &lt;table width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; text-align: left"&gt;
   &lt;tr style="font-size: 6pt"&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="96%"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="top"&gt;
       &lt;td nowrap="nowrap" align="left"&gt;(1)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;Due to the net loss to common shareholders in each of the years presented above, diluted
   earnings per share was computed without consideration to potentially dilutive instruments as
   their inclusion would have been antidilutive. Potentially dilutive instruments include stock
   options, warrants and convertible preferred stock. At October&amp;#160;31, 2011, 2010 and 2009, there
   were options to purchase 3.3&amp;#160;million, 5.1&amp;#160;million and 5.7&amp;#160;million shares of common stock,
   respectively. On January&amp;#160;13, 2011 we issued 10.2&amp;#160;million warrants in connection with a
   registered direct offering. Each warrant is exercisable for 1 share of common stock. The
   warrants have an exercise price of $2.29 per share and are exercisable beginning on the date
   that is six months and one day after the initial closing date and will expire twenty one
   months after issuance.
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;/table&gt;
   &lt;!-- Folio --&gt;
   &lt;!-- /Folio --&gt;
   &lt;/div&gt;
   &lt;!-- PAGEBREAK --&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; "&gt;
   &lt;/div&gt;
</us-gaap:EarningsPerShareTextBlock>
<!-- End Block Tagged Note -->
<!-- Begin Block Tagged Note -->
<us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="YearEnded_31Oct2011">&lt;!--DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd" --&gt;
   &lt;!-- Begin Block Tagged Note 17 - us-gaap:CommitmentsAndContingenciesDisclosureTextBlock--&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; "&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;b&gt;Note 17. Commitments and Contingencies&lt;/b&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;b&gt;&lt;i&gt;Lease agreements&lt;/i&gt;&lt;/b&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;In December&amp;#160;2006, we entered into a master lease agreement that allows for the lease of computer
   equipment up to an aggregate cost of $2.5&amp;#160;million. As of October&amp;#160;31, 2011 and 2010, we had capital
   lease obligations of $0.2&amp;#160;million and $0.1&amp;#160;million, respectively. Lease payment terms are thirty
   six months from the date of lease.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;We also lease certain computer and office equipment and manufacturing facilities in Torrington, and
   Danbury, Connecticut under operating leases expiring on various dates through 2015. Rent expense
   was $1.5&amp;#160;million, $1.4&amp;#160;million and $1.4&amp;#160;million for the fiscal years ended October&amp;#160;2011, 2010 and
   2009, respectively.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;Non-cancelable minimum payments applicable to operating and capital leases as of October&amp;#160;31, 2010
   were as follows:
   &lt;/div&gt;
   &lt;div align="center"&gt;
   &lt;table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%"&gt;
   &lt;!-- Begin Table Head --&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td width="72%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 10pt" valign="bottom"&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2"&gt;&lt;b&gt;Operating&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2"&gt;&lt;b&gt;Capital&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 10pt" valign="bottom"&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;Leases&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;Leases&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Head --&gt;
   &lt;!-- Begin Table Body --&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;2012
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;860&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;110&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;2013
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;855&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;94&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;2014
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;852&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;44&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;2015
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;483&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;&amp;#8212;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;2016
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;75&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;&amp;#8212;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Thereafter
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;&amp;#8212;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;&amp;#8212;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Total
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;3,125&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;248&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
           &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
           &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Body --&gt;
   &lt;/table&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;b&gt;&lt;i&gt;Service and warranty agreements&lt;/i&gt;&lt;/b&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;Under the provisions of our LTSAs, we provide services to maintain, monitor, and repair customer
   power plants to meet minimum operating levels. Under the terms of our LTSA, the power plant must
   meet a minimum operating output during the term. If minimum output falls below the contract
   requirement, we may be subject to performance penalties or may be required to repair or replace the
   customer&amp;#8217;s fuel cell stack. An estimate is not recorded for a potential performance guarantee
   liability until a performance issue has occurred on a particular power plant. At that point, the
   actual power plant&amp;#8217;s output is compared against the minimum output guarantee and a reserve is
   recorded. The review of power plant performance is updated for each reporting period to
   incorporate the most recent performance of the power plant and minimum output guarantee payments
   made to customers, if any. The Company has provided for a reserve for performance guarantees,
   which is based on actual historical fleet performance which totaled $2.2&amp;#160;million and $1.2&amp;#160;million
   as of October&amp;#160;31, 2011 and 2010, respectively and is recorded in Accrued Liabilities.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;Our reserves on LTSA contracts, excluding the reserve for performance guarantees, totaled $8.9
   million, $6.6&amp;#160;million and $6.0&amp;#160;million as of October&amp;#160;31, 2011, 2010 and 2009, respectively and is
   recorded in Accrued Liabilities. Our reserve estimates are performed on a contract by contract
   basis and include cost assumptions based on what we anticipate the service requirements will be to
   fulfill obligations for each contract.
   &lt;/div&gt;
   &lt;!-- Folio --&gt;
   &lt;!-- /Folio --&gt;
   &lt;/div&gt;
   &lt;!-- PAGEBREAK --&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; "&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;The revenue and cost of our LTSAs in the fiscal years ended October&amp;#160;31, 2011, 2010 and 2009, were
   as follows:
   &lt;/div&gt;
   &lt;div align="center"&gt;
   &lt;table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%"&gt;
   &lt;!-- Begin Table Head --&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td width="58%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 10pt" valign="bottom"&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;2011&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;2010&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;2009&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Head --&gt;
   &lt;!-- Begin Table Body --&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Revenue
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;10,529&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;6,850&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;5,015&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Costs
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(14,629&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(20,774&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(19,386&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Costs in Excess of revenue
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;(4,100&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;(13,924&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;(14,371&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 1px"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
           &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
           &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
           &lt;td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Body --&gt;
   &lt;/table&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;In fiscal 2008, our five-year fuel cell stack went into production and was placed in service
   during fiscal 2009, extending the expected life by two years. Service agreements related to power
   plants that have the five-year stack design are not expected to require a stack change to continue
   to meet minimum operating levels although we have limited operating experience with these products.
   Power plants that do not have the new design may require a stack replacement and we expect to
   continue to incur costs for stack changes as the older three-year stacks reach end of life.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;b&gt;&lt;i&gt;Power purchase agreements&lt;/i&gt;&lt;/b&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;Under the terms of our PPAs, customers agree to purchase power from our fuel cell power plants at
   negotiated rates. Electricity rates are generally a function of the customers&amp;#8217; current and future
   electricity pricing available from the grid. As owner of the power plants, we are responsible for
   all operating costs necessary to maintain, monitor and repair the power plants. Under certain
   agreements, we are also responsible for procuring fuel, generally natural gas, to run the power
   plants. We are not required to produce minimum amounts of power under our PPA agreements and we
   have the right to terminate PPA agreements by giving written notice to the customer, subject to
   certain exit costs.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;b&gt;&lt;i&gt;Other&lt;/i&gt;&lt;/b&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;We are involved in legal proceedings, claims and litigation arising out of the ordinary conduct of
   our business. Although we cannot assure the outcome, management presently believes that the result
   of such legal proceedings, either individually, or in the aggregate, will not have a material
   adverse effect on our consolidated financial statements, and no material amounts have been accrued
   in our consolidated financial statements with respect to these matters.
   &lt;/div&gt;
   &lt;/div&gt;
</us-gaap:CommitmentsAndContingenciesDisclosureTextBlock>
<!-- End Block Tagged Note -->
<!-- Begin Block Tagged Note -->
<us-gaap:CashFlowSupplementalDisclosuresTextBlock contextRef="YearEnded_31Oct2011">&lt;!--DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd" --&gt;
   &lt;!-- Begin Block Tagged Note 18 - us-gaap:CashFlowSupplementalDisclosuresTextBlock--&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; "&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;b&gt;Note 18. Supplemental Cash Flow Information&lt;/b&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;The following represents supplemental cash flow information:
   &lt;/div&gt;
   &lt;div align="center"&gt;
   &lt;table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%"&gt;
   &lt;!-- Begin Table Head --&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td width="58%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 10pt" valign="bottom"&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="10" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;Year Ended October 31,&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 10pt" valign="bottom"&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;2011&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;2010&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;2009&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Head --&gt;
   &lt;!-- Begin Table Body --&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Cash interest paid
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;182&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;241&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;264&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Income taxes paid
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;17&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;16&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;&amp;#8212;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Noncash financing and investing activity:
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Common stock issued for employee annual incentive bonus
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;707&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;673&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;1,076&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Common stock issued for Employee Stock Purchase Plan in
   settlement
   of prior year accrued employee contributions
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;58&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;109&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;&amp;#8212;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Adjustment for modification of redeemable preferred stock of
   subsidiary
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;8,987&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;&amp;#8212;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;&amp;#8212;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Body --&gt;
   &lt;/table&gt;
   &lt;/div&gt;
   &lt;!-- Folio --&gt;
   &lt;!-- /Folio --&gt;
   &lt;/div&gt;
   &lt;!-- PAGEBREAK --&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; "&gt;
   &lt;/div&gt;
</us-gaap:CashFlowSupplementalDisclosuresTextBlock>
<!-- End Block Tagged Note -->
<!-- Begin Block Tagged Note -->
<us-gaap:QuarterlyFinancialInformationTextBlock contextRef="YearEnded_31Oct2011">&lt;!--DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd" --&gt;
   &lt;!-- Begin Block Tagged Note 19 - us-gaap:QuarterlyFinancialInformationTextBlock--&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; "&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;b&gt;Note 19. Quarterly Information
   (Unaudited)&lt;/b&gt;
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;Selected unaudited financial data for each quarter of fiscal years 2011 and 2010 is presented
   below. We believe that the information reflects all normal recurring adjustments necessary for a
   fair presentation of the information for the periods presented.
   &lt;/div&gt;
   &lt;div align="center"&gt;
   &lt;table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%"&gt;
   &lt;!-- Begin Table Head --&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td width="40%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="9%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 10pt" valign="bottom"&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2"&gt;&lt;b&gt;First&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2"&gt;&lt;b&gt;Second&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2"&gt;&lt;b&gt;Third&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2"&gt;&lt;b&gt;Fourth&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2"&gt;&lt;b&gt;Full&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr style="font-size: 10pt" valign="bottom"&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;Quarter&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;Quarter&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;Quarter&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;Quarter&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"&gt;&lt;b&gt;Year&lt;/b&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Head --&gt;
   &lt;!-- Begin Table Body --&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&lt;b&gt;Year ended October&amp;#160;31, 2011&lt;/b&gt;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Revenues
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;28,080&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;28,607&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;31,160&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;34,723&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;122,570&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Gross profit (loss)
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(2,316&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(10,870&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;137&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;439&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(12,610&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Loss on operations
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(10,612&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(19,822&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(7,359&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(7,884&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(45,677&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Net loss
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(11,007&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(20,008&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(7,830&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(7,129&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(45,974&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Preferred stock dividends
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(800&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(800&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(800&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(800&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(3,200&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Net loss to common shareholders
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(11,738&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(29,743&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(8,554&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(7,865&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(57,900&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Net loss to common shareholders
   per basic and diluted
   common share
   &lt;sup style="font-size: 85%; vertical-align: text-top"&gt;(1)&lt;/sup&gt;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;(0.10&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;(0.24&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;(0.07&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;(0.06&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;(0.47&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;&lt;!-- Blank Space --&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&amp;#160;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:15px; text-indent:-15px"&gt;&lt;b&gt;Year ended October&amp;#160;31, 2010&lt;/b&gt;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Revenues
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;14,616&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;16,587&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;18,873&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;19,701&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;69,777&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Gross loss
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(5,493&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(5,800&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(3,756&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(3,604&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(18,653&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Loss on operations
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(14,269&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(15,436&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(12,559&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(12,101&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(54,365&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Net loss
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(14,718&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(15,978&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(13,114&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(12,516&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(56,326&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Preferred stock dividends
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(802&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(800&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(799&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(800&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(3,201&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom" style="background: #cceeff"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Net loss to common shareholders
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(15,434&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(16,682&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(13,825&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(12,923&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;&amp;#160;&lt;/td&gt;
       &lt;td align="right"&gt;(58,864&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="bottom"&gt;
       &lt;td&gt;
   &lt;div style="margin-left:30px; text-indent:-15px"&gt;Net loss to common shareholders
   per basic and diluted
   common share
   &lt;sup style="font-size: 85%; vertical-align: text-top"&gt;(1)&lt;/sup&gt;
   &lt;/div&gt;&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;(0.18&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;(0.20&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;(0.15&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;(0.11&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td nowrap="nowrap" align="left"&gt;$&lt;/td&gt;
       &lt;td align="right"&gt;(0.63&lt;/td&gt;
       &lt;td nowrap="nowrap"&gt;)&lt;/td&gt;
   &lt;/tr&gt;
   &lt;!-- End Table Body --&gt;
   &lt;/table&gt;
   &lt;/div&gt;
   &lt;div align="left"&gt;
   &lt;div style="font-size: 3pt; margin-top: 10pt; width: 18%; border-top: 1px solid #000000"&gt;&amp;#160;
   &lt;/div&gt;
   &lt;/div&gt;
   &lt;table width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; text-align: left"&gt;
   &lt;tr style="font-size: 6pt"&gt;
       &lt;td width="3%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
       &lt;td width="96%"&gt;&amp;#160;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;tr valign="top"&gt;
       &lt;td nowrap="nowrap" align="left"&gt;(1)&lt;/td&gt;
       &lt;td&gt;&amp;#160;&lt;/td&gt;
       &lt;td&gt;
   &lt;div style="text-align: justify"&gt;The full year net loss to common shareholders basic and diluted share may not equal the
   sum of the quarters due to weighting of outstanding shares.
   &lt;/div&gt;&lt;/td&gt;
   &lt;/tr&gt;
   &lt;/table&gt;
   &lt;/div&gt;
</us-gaap:QuarterlyFinancialInformationTextBlock>
<!-- End Block Tagged Note -->
<!--Footnote Section-->

</xbrl>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.SCH
<SEQUENCE>11
<FILENAME>fcel-20111031.xsd
<DESCRIPTION>EX-101 SCHEMA DOCUMENT
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?>
<!-- XBRL Generated with XBRLMark Copyright (C) by RR Donnelley -->
<!-- Based on XBRL 2.1 -->
<schema xmlns="http://www.w3.org/2001/XMLSchema" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" targetNamespace="http://fuelcellenergy.com/20111031" xmlns:fcel="http://fuelcellenergy.com/20111031" elementFormDefault="qualified" attributeFormDefault="unqualified" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:us-types="http://xbrl.sec.gov/us-types/2011-01-31" xmlns:nonnum="http://www.xbrl.org/dtr/type/non-numeric" xmlns:num="http://www.xbrl.org/dtr/type/numeric">
  <annotation>
    <appinfo>
      <link:roleType roleURI="http://fuelcellenergy.com/role/DocumentAndEntityInformation" id="DocumentAndEntityInformation">
        <link:definition>00 - Document - Document and Entity Information</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://fuelcellenergy.com/role/BalanceSheets" id="BalanceSheets">
        <link:definition>01 - Statement - Consolidated Balance Sheets</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://fuelcellenergy.com/role/BalanceSheetsParenthetical" id="BalanceSheetsParenthetical">
        <link:definition>011 - Statement - Consolidated Balance Sheets (Parenthetical)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://fuelcellenergy.com/role/StatementsOfOperations" id="StatementsOfOperations">
        <link:definition>02 - Statement - Consolidated Statements of Operations</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://fuelcellenergy.com/role/StatementsOfStockholdersEquity" id="StatementsOfStockholdersEquity">
        <link:definition>03 - Statement - Consolidated Statements of Changes in (Deficit) Equity</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://fuelcellenergy.com/role/StatementsOfCashFlows" id="StatementsOfCashFlows">
        <link:definition>04 - Statement - Consolidated Statements of Cash Flows</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://fuelcellenergy.com/role/NatureOfBusinessAndSignificantAccountingPolicies" id="NatureOfBusinessAndSignificantAccountingPolicies">
        <link:definition>06001 - Disclosure - Nature of Business and Significant Accounting Policies</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://fuelcellenergy.com/role/EquityInvestments" id="EquityInvestments">
        <link:definition>06002 - Disclosure - Equity investments</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://fuelcellenergy.com/role/Investments" id="Investments">
        <link:definition>06003 - Disclosure - Investments</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://fuelcellenergy.com/role/Inventories" id="Inventories">
        <link:definition>06004 - Disclosure - Inventories</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://fuelcellenergy.com/role/AccountsReceivable" id="AccountsReceivable">
        <link:definition>06005 - Disclosure - Accounts Receivable</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://fuelcellenergy.com/role/PropertyPlantAndEquipment" id="PropertyPlantAndEquipment">
        <link:definition>06006 - Disclosure - Property, Plant and Equipment</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://fuelcellenergy.com/role/OtherCurrentAssets" id="OtherCurrentAssets">
        <link:definition>06007 - Disclosure - Other Current Assets</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://fuelcellenergy.com/role/OtherAssetsNet" id="OtherAssetsNet">
        <link:definition>06008 - Disclosure - Other Assets, net</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://fuelcellenergy.com/role/AccruedLiabilities" id="AccruedLiabilities">
        <link:definition>06009 - Disclosure - Accrued Liabilities</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://fuelcellenergy.com/role/DebtAndLeases" id="DebtAndLeases">
        <link:definition>06010 - Disclosure - Debt and Leases</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://fuelcellenergy.com/role/ShareholdersDeficitEquity" id="ShareholdersDeficitEquity">
        <link:definition>06011 - Disclosure - Shareholders' (Deficit) Equity</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://fuelcellenergy.com/role/RedeemablePreferredStock" id="RedeemablePreferredStock">
        <link:definition>06012 - Disclosure - Redeemable Preferred Stock</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://fuelcellenergy.com/role/SegmentInformation" id="SegmentInformation">
        <link:definition>06013 - Disclosure - Segment Information</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://fuelcellenergy.com/role/BenefitPlans" id="BenefitPlans">
        <link:definition>06014 - Disclosure - Benefit Plans</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://fuelcellenergy.com/role/IncomeTaxes" id="IncomeTaxes">
        <link:definition>06015 - Disclosure - Income Taxes</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://fuelcellenergy.com/role/EarningsPerShare" id="EarningsPerShare">
        <link:definition>06016 - Disclosure - Earnings Per Share</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://fuelcellenergy.com/role/CommitmentsAndContingencies" id="CommitmentsAndContingencies">
        <link:definition>06017 - Disclosure - Commitments and Contingencies</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://fuelcellenergy.com/role/SupplementalCashFlowInformation" id="SupplementalCashFlowInformation">
        <link:definition>06018 - Disclosure - Supplemental Cash Flow Information</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://fuelcellenergy.com/role/QuarterlyInformation" id="QuarterlyInformation">
        <link:definition>06019 - Disclosure - Quarterly Information</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:linkbaseRef xlink:type="simple" xlink:href="fcel-20111031_pre.xml" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Presentation Links, all" />
      <link:linkbaseRef xlink:type="simple" xlink:href="fcel-20111031_cal.xml" xlink:role="http://www.xbrl.org/2003/role/calculationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Calculation Links, all" />
      <link:linkbaseRef xlink:type="simple" xlink:href="fcel-20111031_def.xml" xlink:role="http://www.xbrl.org/2003/role/definitionLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Definition Links, all" />
      <link:linkbaseRef xlink:type="simple" xlink:href="fcel-20111031_lab.xml" xlink:role="http://www.xbrl.org/2003/role/labelLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Label Links, all" />
    </appinfo>
  </annotation>
  <import namespace="http://www.xbrl.org/2003/instance" schemaLocation="http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd" />
  <import namespace="http://www.xbrl.org/2003/linkbase" schemaLocation="http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" />
  <import namespace="http://www.xbrl.org/dtr/type/numeric" schemaLocation="http://www.xbrl.org/dtr/type/numeric-2009-12-16.xsd" />
  <import namespace="http://www.xbrl.org/dtr/type/non-numeric" schemaLocation="http://www.xbrl.org/dtr/type/nonNumeric-2009-12-16.xsd" />
  <import namespace="http://fasb.org/us-types/2011-01-31" schemaLocation="http://xbrl.fasb.org/us-gaap/2011/elts/us-types-2011-01-31.xsd" />
  <import namespace="http://fasb.org/us-gaap/2011-01-31" schemaLocation="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd" />
  <import namespace="http://xbrl.sec.gov/dei/2011-01-31" schemaLocation="http://xbrl.sec.gov/dei/2011/dei-2011-01-31.xsd" />
  <!-- elements -->
  <element name="DocumentAndEntityInformationAbstract" id="fcel_DocumentAndEntityInformationAbstract" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" abstract="true" nillable="true" />
  <element name="PreferredStockObligationOfSubsidiary" id="fcel_PreferredStockObligationOfSubsidiary" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" />
  <element name="LongTermPreferredStockObligationOfSubsidiary" id="fcel_LongTermPreferredStockObligationOfSubsidiary" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" />
  <element name="RedeemablePreferredStockOfSubsidiary" id="fcel_RedeemablePreferredStockOfSubsidiary" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" />
  <element name="RedeemablePreferredStockLiquidationPreference" id="fcel_RedeemablePreferredStockLiquidationPreference" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" />
  <element name="IncomeLossBeforeRedeemablePreferredStockOfSubsidiary" id="fcel_IncomeLossBeforeRedeemablePreferredStockOfSubsidiary" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" />
  <element name="AccretionOfRedeemablePreferredStockOfSubsidiary" id="fcel_AccretionOfRedeemablePreferredStockOfSubsidiary" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" />
  <element name="AdjustmentForModificationOfRedeemablePreferredStockOfSubsidiary" id="fcel_AdjustmentForModificationOfRedeemablePreferredStockOfSubsidiary" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" />
  <element name="WeightedAverageNumberOfSharesOutstandingBasicAndDilutedAbstract" id="fcel_WeightedAverageNumberOfSharesOutstandingBasicAndDilutedAbstract" abstract="true" type="xbrli:stringItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element name="ChangeInFairValueOfWarrants" id="fcel_ChangeInFairValueOfWarrants" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" />
  <element name="DeferredCompensationShares" id="fcel_DeferredCompensationShares" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element name="DeferredCompensation" id="fcel_DeferredCompensation" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" />
  <element name="AmortizationOfBondPremium" id="fcel_AmortizationOfBondPremium" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" />
  <element name="ConvertibleLoanToAffiliate" id="fcel_ConvertibleLoanToAffiliate" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" />
  <element name="TreasuryNotesMatured" id="fcel_TreasuryNotesMatured" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" />
  <element name="TreasuryNotesPurchased" id="fcel_TreasuryNotesPurchased" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" />
  <element name="PaymentOfPreferredDividendsAndReturnOfCapital" id="fcel_PaymentOfPreferredDividendsAndReturnOfCapital" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" />
  <element name="CommonStockIssuedForStockPlansAndRelatedExpenses" id="fcel_CommonStockIssuedForStockPlansAndRelatedExpenses" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" />
  <element name="OtherCurrentAssetsTextBlock" id="fcel_OtherCurrentAssetsTextBlock" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element name="OtherAssetsNonCurrentNetTextBlock" id="fcel_OtherAssetsNonCurrentNetTextBlock" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element name="OtherAssetsNonCurrentNetAbstract" id="fcel_OtherAssetsNonCurrentNetAbstract" abstract="true" type="xbrli:stringItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element name="RedeemablePreferredStockTextBlock" id="fcel_RedeemablePreferredStockTextBlock" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element name="RedeemablePreferredStocksAbstract" id="fcel_RedeemablePreferredStocksAbstract" abstract="true" type="xbrli:stringItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
</schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.CAL
<SEQUENCE>12
<FILENAME>fcel-20111031_cal.xml
<DESCRIPTION>EX-101 CALCULATION LINKBASE DOCUMENT
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?>
<!-- XBRL Generated with XBRLMark Copyright (C) by RR Donnelley -->
<!-- Based on XBRL 2.1 -->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <roleRef xlink:type="simple" xlink:href="fcel-20111031.xsd#DocumentAndEntityInformation" roleURI="http://fuelcellenergy.com/role/DocumentAndEntityInformation" />
  <calculationLink xlink:type="extended" xlink:role="http://fuelcellenergy.com/role/DocumentAndEntityInformation" xlink:title="00 - Document - Document and Entity Information" />
  <roleRef roleURI="http://fuelcellenergy.com/role/BalanceSheets" xlink:href="fcel-20111031.xsd#BalanceSheets" xlink:type="simple" />
  <roleRef roleURI="http://fuelcellenergy.com/role/BalanceSheetsParenthetical" xlink:href="fcel-20111031.xsd#BalanceSheetsParenthetical" xlink:type="simple" />
  <roleRef roleURI="http://fuelcellenergy.com/role/StatementsOfOperations" xlink:href="fcel-20111031.xsd#StatementsOfOperations" xlink:type="simple" />
  <roleRef roleURI="http://fuelcellenergy.com/role/StatementsOfStockholdersEquity" xlink:href="fcel-20111031.xsd#StatementsOfStockholdersEquity" xlink:type="simple" />
  <roleRef roleURI="http://fuelcellenergy.com/role/StatementsOfCashFlows" xlink:href="fcel-20111031.xsd#StatementsOfCashFlows" xlink:type="simple" />
  <calculationLink xlink:role="http://fuelcellenergy.com/role/BalanceSheets" xlink:title="01 - Statement - Consolidated Balance Sheets" xlink:type="extended">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="loc_AssetsCurrent" />
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_CashAndCashEquivalentsAtCarryingValue" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_AssetsCurrent" xlink:to="loc_CashAndCashEquivalentsAtCarryingValue" order="1" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_HeldToMaturitySecuritiesCurrent" xlink:label="loc_HeldToMaturitySecuritiesCurrent" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_AssetsCurrent" xlink:to="loc_HeldToMaturitySecuritiesCurrent" order="2" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="loc_AccountsReceivableNetCurrent" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_AssetsCurrent" xlink:to="loc_AccountsReceivableNetCurrent" order="3" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_InventoryNet" xlink:label="loc_InventoryNet" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_AssetsCurrent" xlink:to="loc_InventoryNet" order="4" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OtherAssetsCurrent" xlink:label="loc_OtherAssetsCurrent" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_AssetsCurrent" xlink:to="loc_OtherAssetsCurrent" order="5" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_Assets" xlink:label="loc_Assets" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_Assets" xlink:to="loc_AssetsCurrent" order="6" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_PropertyPlantAndEquipmentNet" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_Assets" xlink:to="loc_PropertyPlantAndEquipmentNet" order="7" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_HeldToMaturitySecuritiesNoncurrent" xlink:label="loc_HeldToMaturitySecuritiesNoncurrent" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityComponentDomain_lbl" xml:lang="en-US">Equity Component [Domain]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AssetsAbstract" xlink:label="us-gaap_AssetsAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_AssetsAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_AssetsAbstract_lbl" xml:lang="en-US">ASSETS</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsAbstract_lbl" xml:lang="en-US">Assets [Abstract]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AssetsCurrentAbstract" xlink:label="us-gaap_AssetsCurrentAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AssetsCurrentAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_AssetsCurrentAbstract_lbl" xml:lang="en-US">Current assets:</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsCurrentAbstract_lbl" xml:lang="en-US">Assets, Current [Abstract]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl" xml:lang="en-US">Cash and cash equivalents</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl" xml:lang="en-US">Cash and Cash Equivalents, at Carrying Value</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_HeldToMaturitySecuritiesCurrent" xlink:label="us-gaap_HeldToMaturitySecuritiesCurrent" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_HeldToMaturitySecuritiesCurrent" xlink:to="us-gaap_HeldToMaturitySecuritiesCurrent_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_HeldToMaturitySecuritiesCurrent_lbl" xml:lang="en-US">Investments - U.S. treasury securities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_HeldToMaturitySecuritiesCurrent_lbl" xml:lang="en-US">Held-to-maturity Securities, Current</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="us-gaap_AccountsReceivableNetCurrent" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableNetCurrent" xlink:to="us-gaap_AccountsReceivableNetCurrent_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_AccountsReceivableNetCurrent_lbl" xml:lang="en-US">Accounts receivable, net of allowance for doubtful accounts of $555 and $393, respectively</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsReceivableNetCurrent_lbl" xml:lang="en-US">Accounts Receivable, Net, Current</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_lbl" xml:lang="en-US">Allowance on receivables</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_lbl" xml:lang="en-US">Allowance for Doubtful Accounts Receivable, Current</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_InventoryNet" xlink:label="us-gaap_InventoryNet" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryNet" xlink:to="us-gaap_InventoryNet_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_InventoryNet_lbl" xml:lang="en-US">Inventories, net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryNet_lbl" xml:lang="en-US">Inventory, Net</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OtherAssetsCurrent" xlink:label="us-gaap_OtherAssetsCurrent" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAssetsCurrent" xlink:to="us-gaap_OtherAssetsCurrent_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OtherAssetsCurrent_lbl" xml:lang="en-US">Other current assets</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherAssetsCurrent_lbl" xml:lang="en-US">Other Assets, Current</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="us-gaap_AssetsCurrent" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AssetsCurrent_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_AssetsCurrent_lbl" xml:lang="en-US">Total current assets</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsCurrent_lbl" xml:lang="en-US">Assets, Current, Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_AssetsCurrent_lbl" xml:lang="en-US">Total current assets</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="us-gaap_PropertyPlantAndEquipmentNet" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_PropertyPlantAndEquipmentNet_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentNet_lbl" xml:lang="en-US">Property, plant and equipment, net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentNet_lbl" xml:lang="en-US">Property, Plant and Equipment, Net</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_HeldToMaturitySecuritiesNoncurrent" xlink:label="us-gaap_HeldToMaturitySecuritiesNoncurrent" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_HeldToMaturitySecuritiesNoncurrent" xlink:to="us-gaap_HeldToMaturitySecuritiesNoncurrent_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_HeldToMaturitySecuritiesNoncurrent_lbl" xml:lang="en-US">Investments - U.S. treasury securities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_HeldToMaturitySecuritiesNoncurrent_lbl" xml:lang="en-US">Held-to-maturity Securities, Noncurrent</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_InvestmentsInAndAdvancesToAffiliatesAmountOfEquity" xlink:label="us-gaap_InvestmentsInAndAdvancesToAffiliatesAmountOfEquity" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentsInAndAdvancesToAffiliatesAmountOfEquity" xlink:to="us-gaap_InvestmentsInAndAdvancesToAffiliatesAmountOfEquity_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_InvestmentsInAndAdvancesToAffiliatesAmountOfEquity_lbl" xml:lang="en-US">Investment in and loans to affiliate</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InvestmentsInAndAdvancesToAffiliatesAmountOfEquity_lbl" xml:lang="en-US">Investments in and Advances to Affiliates, Amount of Equity</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OtherAssetsNoncurrent" xlink:label="us-gaap_OtherAssetsNoncurrent" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAssetsNoncurrent" xlink:to="us-gaap_OtherAssetsNoncurrent_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OtherAssetsNoncurrent_lbl" xml:lang="en-US">Other assets, net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherAssetsNoncurrent_lbl" xml:lang="en-US">Other Assets, Noncurrent</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_Assets" xlink:label="us-gaap_Assets" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Assets" xlink:to="us-gaap_Assets_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_Assets_lbl" xml:lang="en-US">Total assets</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Assets_lbl" xml:lang="en-US">Assets, Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Assets_lbl" xml:lang="en-US">Total assets</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:to="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl" xml:lang="en-US">LIABILITIES AND (DEFICIT) EQUITY</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl" xml:lang="en-US">Liabilities and Equity [Abstract]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LiabilitiesCurrentAbstract" xlink:label="us-gaap_LiabilitiesCurrentAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_LiabilitiesCurrentAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_LiabilitiesCurrentAbstract_lbl" xml:lang="en-US">Current liabilities:</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesCurrentAbstract_lbl" xml:lang="en-US">Liabilities, Current [Abstract]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_DebtCurrent" xlink:label="us-gaap_DebtCurrent" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtCurrent" xlink:to="us-gaap_DebtCurrent_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DebtCurrent_lbl" xml:lang="en-US">Current portion of long-term debt</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtCurrent_lbl" xml:lang="en-US">Debt, Current</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AccountsPayableCurrent" xlink:label="us-gaap_AccountsPayableCurrent" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableCurrent" xlink:to="us-gaap_AccountsPayableCurrent_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_AccountsPayableCurrent_lbl" xml:lang="en-US">Accounts payable</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsPayableCurrent_lbl" xml:lang="en-US">Accounts Payable, Current</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_DueToAffiliateCurrent" xlink:label="us-gaap_DueToAffiliateCurrent" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DueToAffiliateCurrent" xlink:to="us-gaap_DueToAffiliateCurrent_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DueToAffiliateCurrent_lbl" xml:lang="en-US">Accounts payable due to affiliate</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DueToAffiliateCurrent_lbl" xml:lang="en-US">Due to Affiliate, Current</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:label="us-gaap_AccruedLiabilitiesCurrent" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedLiabilitiesCurrent" xlink:to="us-gaap_AccruedLiabilitiesCurrent_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_AccruedLiabilitiesCurrent_lbl" xml:lang="en-US">Accrued liabilities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccruedLiabilitiesCurrent_lbl" xml:lang="en-US">Accrued Liabilities, Current</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_DeferredRevenueCurrent" xlink:label="us-gaap_DeferredRevenueCurrent" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredRevenueCurrent" xlink:to="us-gaap_DeferredRevenueCurrent_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DeferredRevenueCurrent_lbl" xml:lang="en-US">Deferred revenue</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredRevenueCurrent_lbl" xml:lang="en-US">Deferred Revenue, Current</label>
    <loc xlink:type="locator" xlink:href="fcel-20111031.xsd#fcel_PreferredStockObligationOfSubsidiary" xlink:label="fcel_PreferredStockObligationOfSubsidiary" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fcel_PreferredStockObligationOfSubsidiary" xlink:to="fcel_PreferredStockObligationOfSubsidiary_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fcel_PreferredStockObligationOfSubsidiary_lbl" xml:lang="en-US">Preferred Stock Obligation of Subsidiary</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="fcel_PreferredStockObligationOfSubsidiary_lbl" xml:lang="en-US">Preferred stock obligation of subsidiary</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fcel_PreferredStockObligationOfSubsidiary_lbl" xml:lang="en-US">Preferred stock obligation of subsidiary</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="us-gaap_LiabilitiesCurrent" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LiabilitiesCurrent_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_LiabilitiesCurrent_lbl" xml:lang="en-US">Total current liabilities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesCurrent_lbl" xml:lang="en-US">Liabilities, Current, Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LiabilitiesCurrent_lbl" xml:lang="en-US">Total current liabilities</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_DeferredRevenueNoncurrent" xlink:label="us-gaap_DeferredRevenueNoncurrent" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredRevenueNoncurrent" xlink:to="us-gaap_DeferredRevenueNoncurrent_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DeferredRevenueNoncurrent_lbl" xml:lang="en-US">Long-term deferred revenue</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredRevenueNoncurrent_lbl" xml:lang="en-US">Deferred Revenue, Noncurrent</label>
    <loc xlink:type="locator" xlink:href="fcel-20111031.xsd#fcel_LongTermPreferredStockObligationOfSubsidiary" xlink:label="fcel_LongTermPreferredStockObligationOfSubsidiary" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fcel_LongTermPreferredStockObligationOfSubsidiary" xlink:to="fcel_LongTermPreferredStockObligationOfSubsidiary_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fcel_LongTermPreferredStockObligationOfSubsidiary_lbl" xml:lang="en-US">Long Term Preferred Stock Obligation of Subsidiary</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="fcel_LongTermPreferredStockObligationOfSubsidiary_lbl" xml:lang="en-US">Long-term preferred stock obligation of subsidiary</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fcel_LongTermPreferredStockObligationOfSubsidiary_lbl" xml:lang="en-US">Long-term preferred stock obligation of subsidiary</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LongTermDebtNoncurrent" xlink:label="us-gaap_LongTermDebtNoncurrent" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtNoncurrent" xlink:to="us-gaap_LongTermDebtNoncurrent_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_LongTermDebtNoncurrent_lbl" xml:lang="en-US">Long-term debt and other liabilities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermDebtNoncurrent_lbl" xml:lang="en-US">Long-term Debt, Excluding Current Maturities</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_Liabilities" xlink:label="us-gaap_Liabilities" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_Liabilities_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_Liabilities_lbl" xml:lang="en-US">Total liabilities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Liabilities_lbl" xml:lang="en-US">Liabilities, Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Liabilities_lbl" xml:lang="en-US">Total liabilities</label>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fcel_RedeemablePreferredStockOfSubsidiary" xlink:to="fcel_RedeemablePreferredStockOfSubsidiary_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fcel_RedeemablePreferredStockOfSubsidiary_lbl" xml:lang="en-US">Redeemable Preferred Stock of Subsidiary</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="fcel_RedeemablePreferredStockOfSubsidiary_lbl" xml:lang="en-US">Redeemable preferred stock of subsidiary</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fcel_RedeemablePreferredStockOfSubsidiary_lbl" xml:lang="en-US">Redeemable preferred stock of subsidiary</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_TemporaryEquityCarryingAmount" xlink:label="us-gaap_TemporaryEquityCarryingAmount" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TemporaryEquityCarryingAmount" xlink:to="us-gaap_TemporaryEquityCarryingAmount_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_TemporaryEquityCarryingAmount_lbl" xml:lang="en-US">Redeemable preferred stock (liquidation preference of $64,020 at October 31, 2011 and October 31, 2010)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TemporaryEquityCarryingAmount_lbl" xml:lang="en-US">Temporary Equity, Carrying Amount</label>
    <loc xlink:type="locator" xlink:href="fcel-20111031.xsd#fcel_RedeemablePreferredStockLiquidationPreference" xlink:label="fcel_RedeemablePreferredStockLiquidationPreference" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fcel_RedeemablePreferredStockLiquidationPreference" xlink:to="fcel_RedeemablePreferredStockLiquidationPreference_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fcel_RedeemablePreferredStockLiquidationPreference_lbl" xml:lang="en-US">Redeemable Preferred Stock Liquidation Preference</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="fcel_RedeemablePreferredStockLiquidationPreference_lbl" xml:lang="en-US">Preferred stock, liquidation preference value</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fcel_RedeemablePreferredStockLiquidationPreference_lbl" xml:lang="en-US">Preferred stock, liquidation preference value</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_StockholdersEquityAbstract" xlink:label="us-gaap_StockholdersEquityAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_StockholdersEquityAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockholdersEquityAbstract_lbl" xml:lang="en-US">Total (Deficit) Equity:</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityAbstract_lbl" xml:lang="en-US">Stockholders' Equity Attributable to Parent [Abstract]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_lbl" xml:lang="en-US">Shareholders' (deficit) equity</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_lbl" xml:lang="en-US">Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest [Abstract]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CommonStockValue" xlink:label="us-gaap_CommonStockValue" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockValue" xlink:to="us-gaap_CommonStockValue_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CommonStockValue_lbl" xml:lang="en-US">Common stock ($.0001 par value; 225,000,000 shares authorized; 138,400,497 and 112,965,725 shares issued and outstanding at October 31, 2011 and October 31, 2010, respectively)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockValue_lbl" xml:lang="en-US">Common Stock, Value, Issued</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CommonStockParOrStatedValuePerShare" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockParOrStatedValuePerShare" xlink:to="us-gaap_CommonStockParOrStatedValuePerShare_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare_lbl" xml:lang="en-US">Common stock, par value</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare_lbl" xml:lang="en-US">Common Stock, Par or Stated Value Per Share</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CommonStockSharesAuthorized" xlink:label="us-gaap_CommonStockSharesAuthorized" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesAuthorized" xlink:to="us-gaap_CommonStockSharesAuthorized_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CommonStockSharesAuthorized_lbl" xml:lang="en-US">Common stock, shares authorized</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesAuthorized_lbl" xml:lang="en-US">Common Stock, Shares Authorized</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CommonStockSharesIssued" xlink:label="us-gaap_CommonStockSharesIssued" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesIssued" xlink:to="us-gaap_CommonStockSharesIssued_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CommonStockSharesIssued_lbl" xml:lang="en-US">Common stock, shares issued</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesIssued_lbl" xml:lang="en-US">Common Stock, Shares, Issued</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CommonStockSharesOutstanding" xlink:label="us-gaap_CommonStockSharesOutstanding" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesOutstanding" xlink:to="us-gaap_CommonStockSharesOutstanding_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesOutstanding_lbl" xml:lang="en-US">Common Stock, Shares, Outstanding</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_CommonStockSharesOutstanding_lbl" xml:lang="en-US">Ending balance, shares</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_CommonStockSharesOutstanding_lbl" xml:lang="en-US">Beginning balance, shares</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CommonStockSharesOutstanding_lbl" xml:lang="en-US">Common stock, shares outstanding</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AdditionalPaidInCapitalCommonStock" xlink:label="us-gaap_AdditionalPaidInCapitalCommonStock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapitalCommonStock" xlink:to="us-gaap_AdditionalPaidInCapitalCommonStock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_AdditionalPaidInCapitalCommonStock_lbl" xml:lang="en-US">Additional paid-in capital</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdditionalPaidInCapitalCommonStock_lbl" xml:lang="en-US">Additional Paid in Capital, Common Stock</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit_lbl" xml:lang="en-US">Accumulated deficit</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit_lbl" xml:lang="en-US">Retained Earnings (Accumulated Deficit)</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_lbl" xml:lang="en-US">Accumulated other comprehensive income</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_lbl" xml:lang="en-US">Accumulated Other Comprehensive Income (Loss), Net of Tax</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_TreasuryStockValue" xlink:label="us-gaap_TreasuryStockValue" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TreasuryStockValue" xlink:to="us-gaap_TreasuryStockValue_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_TreasuryStockValue_lbl" xml:lang="en-US">Treasury stock, Common, at cost (5,679 shares at October 31, 2011 and October 31, 2010)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TreasuryStockValue_lbl" xml:lang="en-US">Treasury Stock, Value</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_TreasuryStockShares" xlink:label="us-gaap_TreasuryStockShares" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TreasuryStockShares" xlink:to="us-gaap_TreasuryStockShares_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_TreasuryStockShares_lbl" xml:lang="en-US">Treasury stock, shares</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TreasuryStockShares_lbl" xml:lang="en-US">Treasury Stock, Shares</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CommonStockIssuedEmployeeStockTrust" xlink:label="us-gaap_CommonStockIssuedEmployeeStockTrust" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockIssuedEmployeeStockTrust" xlink:to="us-gaap_CommonStockIssuedEmployeeStockTrust_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CommonStockIssuedEmployeeStockTrust_lbl" xml:lang="en-US">Deferred compensation</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockIssuedEmployeeStockTrust_lbl" xml:lang="en-US">Common Stock Issued, Employee Stock Trust</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="us-gaap_StockholdersEquity" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockholdersEquity_lbl" xml:lang="en-US">Total shareholders' (deficit) equity</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquity_lbl" xml:lang="en-US">Stockholders' Equity Attributable to Parent, Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_StockholdersEquity_lbl" xml:lang="en-US">Total shareholders' (deficit) equity</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_MinorityInterest" xlink:label="us-gaap_MinorityInterest" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MinorityInterest" xlink:to="us-gaap_MinorityInterest_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_MinorityInterest_lbl" xml:lang="en-US">Noncontrolling interest in subsidiaries</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MinorityInterest_lbl" xml:lang="en-US">Stockholders' Equity Attributable to Noncontrolling Interest</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl" xml:lang="en-US">Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl" xml:lang="en-US">Ending balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl" xml:lang="en-US">Beginning balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl" xml:lang="en-US">Total (deficit) equity</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl" xml:lang="en-US">Total (deficit) equity</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_lbl" xml:lang="en-US">Total liabilities and (deficit) equity</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_lbl" xml:lang="en-US">Liabilities and Equity, Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_lbl" xml:lang="en-US">Total liabilities and (deficit) equity</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_RevenuesAbstract" xlink:label="us-gaap_RevenuesAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenuesAbstract" xlink:to="us-gaap_RevenuesAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_RevenuesAbstract_lbl" xml:lang="en-US">Revenues:</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevenuesAbstract_lbl" xml:lang="en-US">Revenues [Abstract]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_SalesRevenueGoodsNet" xlink:label="us-gaap_SalesRevenueGoodsNet" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCompensationEarned_lbl" xml:lang="en-US">Research and development contracts</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_Revenues_lbl" xml:lang="en-US">Total revenues</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Revenues_lbl" xml:lang="en-US">Total revenues</label>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostOfRevenueAbstract" xlink:to="us-gaap_CostOfRevenueAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CostOfRevenueAbstract_lbl" xml:lang="en-US">Costs of revenues:</label>
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    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCostsIncurredGross" xlink:label="us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCostsIncurredGross" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCostsIncurredGross_lbl" xml:lang="en-US">Cost of research and development contracts</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCostsIncurredGross_lbl" xml:lang="en-US">Research and Development Arrangement, Contract to Perform for Others, Costs Incurred, Gross</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CostOfRevenue" xlink:label="us-gaap_CostOfRevenue" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostOfRevenue" xlink:to="us-gaap_CostOfRevenue_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CostOfRevenue_lbl" xml:lang="en-US">Total cost of revenues</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CostOfRevenue_lbl" xml:lang="en-US">Cost of Revenue, Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_CostOfRevenue_lbl" xml:lang="en-US">Total cost of revenues</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_GrossProfit" xlink:label="us-gaap_GrossProfit" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GrossProfit" xlink:to="us-gaap_GrossProfit_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_GrossProfit_lbl" xml:lang="en-US">Gross loss</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GrossProfit_lbl" xml:lang="en-US">Gross Profit</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_GrossProfit_lbl" xml:lang="en-US">Gross loss</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OperatingExpensesAbstract" xlink:label="us-gaap_OperatingExpensesAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingExpensesAbstract" xlink:to="us-gaap_OperatingExpensesAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OperatingExpensesAbstract_lbl" xml:lang="en-US">Operating expenses:</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingExpensesAbstract_lbl" xml:lang="en-US">Operating Expenses [Abstract]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpense" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpense" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SellingGeneralAndAdministrativeExpense" xlink:to="us-gaap_SellingGeneralAndAdministrativeExpense_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpense_lbl" xml:lang="en-US">Administrative and selling expenses</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpense_lbl" xml:lang="en-US">Selling, General and Administrative Expense</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ResearchAndDevelopmentExpense" xlink:label="us-gaap_ResearchAndDevelopmentExpense" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ResearchAndDevelopmentExpense" xlink:to="us-gaap_ResearchAndDevelopmentExpense_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ResearchAndDevelopmentExpense_lbl" xml:lang="en-US">Research and development expenses</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ResearchAndDevelopmentExpense_lbl" xml:lang="en-US">Research and Development Expense</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OperatingExpenses" xlink:label="us-gaap_OperatingExpenses" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingExpenses" xlink:to="us-gaap_OperatingExpenses_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OperatingExpenses_lbl" xml:lang="en-US">Total operating expenses</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingExpenses_lbl" xml:lang="en-US">Operating Expenses, Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OperatingExpenses_lbl" xml:lang="en-US">Total operating expenses</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="us-gaap_OperatingIncomeLoss" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_OperatingIncomeLoss_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OperatingIncomeLoss_lbl" xml:lang="en-US">Loss from operations</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingIncomeLoss_lbl" xml:lang="en-US">Operating Income (Loss)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OperatingIncomeLoss_lbl" xml:lang="en-US">Loss from operations</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_InterestExpense" xlink:label="us-gaap_InterestExpense" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpense" xlink:to="us-gaap_InterestExpense_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_InterestExpense_lbl" xml:lang="en-US">Interest expense</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestExpense_lbl" xml:lang="en-US">Interest Expense</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_InterestExpense_lbl" xml:lang="en-US">Interest expense</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncomeLossFromEquityMethodInvestments" xlink:label="us-gaap_IncomeLossFromEquityMethodInvestments" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromEquityMethodInvestments" xlink:to="us-gaap_IncomeLossFromEquityMethodInvestments_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IncomeLossFromEquityMethodInvestments_lbl" xml:lang="en-US">Income (loss) from equity investments</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeLossFromEquityMethodInvestments_lbl" xml:lang="en-US">Income (Loss) from Equity Method Investments</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_InterestAndOtherIncome" xlink:label="us-gaap_InterestAndOtherIncome" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestAndOtherIncome" xlink:to="us-gaap_InterestAndOtherIncome_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_InterestAndOtherIncome_lbl" xml:lang="en-US">Interest and other income, net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestAndOtherIncome_lbl" xml:lang="en-US">Interest and Other Income</label>
    <loc xlink:type="locator" xlink:href="fcel-20111031.xsd#fcel_IncomeLossBeforeRedeemablePreferredStockOfSubsidiary" xlink:label="fcel_IncomeLossBeforeRedeemablePreferredStockOfSubsidiary" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fcel_IncomeLossBeforeRedeemablePreferredStockOfSubsidiary" xlink:to="fcel_IncomeLossBeforeRedeemablePreferredStockOfSubsidiary_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fcel_IncomeLossBeforeRedeemablePreferredStockOfSubsidiary_lbl" xml:lang="en-US">Income Loss Before Redeemable Preferred Stock of Subsidiary</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="fcel_IncomeLossBeforeRedeemablePreferredStockOfSubsidiary_lbl" xml:lang="en-US">Loss before redeemable preferred stock of subsidiary</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fcel_IncomeLossBeforeRedeemablePreferredStockOfSubsidiary_lbl" xml:lang="en-US">Loss before redeemable preferred stock of subsidiary</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="fcel_IncomeLossBeforeRedeemablePreferredStockOfSubsidiary_lbl" xml:lang="en-US">Loss before redeemable preferred stock of subsidiary</label>
    <loc xlink:type="locator" xlink:href="fcel-20111031.xsd#fcel_AccretionOfRedeemablePreferredStockOfSubsidiary" xlink:label="fcel_AccretionOfRedeemablePreferredStockOfSubsidiary" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fcel_AccretionOfRedeemablePreferredStockOfSubsidiary_lbl" xml:lang="en-US">Accretion of Redeemable Preferred Stock of Subsidiary</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="fcel_AccretionOfRedeemablePreferredStockOfSubsidiary_lbl" xml:lang="en-US">Accretion of redeemable preferred stock of subsidiary</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fcel_AccretionOfRedeemablePreferredStockOfSubsidiary_lbl" xml:lang="en-US">Accretion of redeemable preferred stock of subsidiary</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_lbl" xml:lang="en-US">Loss before provision for income taxes</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_lbl" xml:lang="en-US">Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_lbl" xml:lang="en-US">Loss before provision for income taxes</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="us-gaap_IncomeTaxExpenseBenefit" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxExpenseBenefit" xlink:to="us-gaap_IncomeTaxExpenseBenefit_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Provision for income taxes</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Income Tax Expense (Benefit)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Provision for income taxes</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ProfitLoss" xlink:label="us-gaap_ProfitLoss" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProfitLoss" xlink:to="us-gaap_ProfitLoss_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ProfitLoss_lbl" xml:lang="en-US">Net loss</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProfitLoss_lbl" xml:lang="en-US">Net Income (Loss), Including Portion Attributable to Noncontrolling Interest</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_ProfitLoss_lbl" xml:lang="en-US">Net loss</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:label="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_lbl" xml:lang="en-US">Net loss attributable to noncontrolling interest</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_lbl" xml:lang="en-US">Net Income (Loss) Attributable to Noncontrolling Interest</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_lbl" xml:lang="en-US">Net loss attributable to noncontrolling interest</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="us-gaap_NetIncomeLoss" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_NetIncomeLoss_lbl" xml:lang="en-US">Net loss attributable to FuelCell Energy, Inc.</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_lbl" xml:lang="en-US">Net loss to common shareholders</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_EarningsPerShareBasic_lbl" xml:lang="en-US">Basic</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareBasic_lbl" xml:lang="en-US">Earnings Per Share, Basic</label>
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    <loc xlink:type="locator" xlink:href="fcel-20111031.xsd#fcel_WeightedAverageNumberOfSharesOutstandingBasicAndDilutedAbstract" xlink:label="fcel_WeightedAverageNumberOfSharesOutstandingBasicAndDilutedAbstract" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fcel_WeightedAverageNumberOfSharesOutstandingBasicAndDilutedAbstract_lbl" xml:lang="en-US">Weighted Average Number of Shares Outstanding Basic and Diluted Abstract</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fcel_WeightedAverageNumberOfSharesOutstandingBasicAndDilutedAbstract_lbl" xml:lang="en-US">Weighted average shares outstanding</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl" xml:lang="en-US">Basic</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl" xml:lang="en-US">Diluted</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl" xml:lang="en-US">Weighted Average Number of Shares Outstanding, Diluted</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementTable_lbl" xml:lang="en-US">Statement [Table]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementLineItems_lbl" xml:lang="en-US">Statement [Line Items]</label>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockMember" xlink:to="us-gaap_CommonStockMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockMember_lbl" xml:lang="en-US">Common Stock [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CommonStockMember_lbl" xml:lang="en-US">Common Stock</label>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapitalMember" xlink:to="us-gaap_AdditionalPaidInCapitalMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdditionalPaidInCapitalMember_lbl" xml:lang="en-US">Additional Paid-in Capital [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_AdditionalPaidInCapitalMember_lbl" xml:lang="en-US">Additional Paid-in Capital</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_RetainedEarningsMember" xlink:label="us-gaap_RetainedEarningsMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsMember" xlink:to="us-gaap_RetainedEarningsMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RetainedEarningsMember_lbl" xml:lang="en-US">Retained Earnings [Member]</label>
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    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeMember" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeMember" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeMember_lbl" xml:lang="en-US">Accumulated Other Comprehensive Income (Loss) [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeMember_lbl" xml:lang="en-US">Accumulated Other Comprehensive Income (Loss)</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_TreasuryStockMember" xlink:label="us-gaap_TreasuryStockMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TreasuryStockMember" xlink:to="us-gaap_TreasuryStockMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TreasuryStockMember_lbl" xml:lang="en-US">Treasury Stock [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_TreasuryStockMember_lbl" xml:lang="en-US">Treasury Stock</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_DeferredCompensationShareBasedPaymentsMember" xlink:label="us-gaap_DeferredCompensationShareBasedPaymentsMember" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredCompensationShareBasedPaymentsMember_lbl" xml:lang="en-US">Deferred Compensation, Share-based Payments [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DeferredCompensationShareBasedPaymentsMember_lbl" xml:lang="en-US">Deferred Compensation</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues_lbl" xml:lang="en-US">Sale of common stock, shares</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValueNewIssues_lbl" xml:lang="en-US">Sale of common stock</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockGrantedDuringPeriodValueSharebasedCompensation_lbl" xml:lang="en-US">Share based compensation</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockGrantedDuringPeriodValueSharebasedCompensation_lbl" xml:lang="en-US">Stock Granted During Period, Value, Share-based Compensation, Net of Forfeitures</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fcel_ChangeInFairValueOfWarrants_lbl" xml:lang="en-US">Change in Fair Value of Warrants</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="fcel_ChangeInFairValueOfWarrants_lbl" xml:lang="en-US">Change in fair value of warrants</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fcel_ChangeInFairValueOfWarrants_lbl" xml:lang="en-US">Change in fair value of warrants</label>
    <loc xlink:type="locator" xlink:href="fcel-20111031.xsd#fcel_DeferredCompensationShares" xlink:label="fcel_DeferredCompensationShares" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fcel_DeferredCompensationShares" xlink:to="fcel_DeferredCompensationShares_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fcel_DeferredCompensationShares_lbl" xml:lang="en-US">Deferred Compensation Shares</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="fcel_DeferredCompensationShares_lbl" xml:lang="en-US">Deferred compensation, shares</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fcel_DeferredCompensationShares_lbl" xml:lang="en-US">Deferred compensation, shares</label>
    <loc xlink:type="locator" xlink:href="fcel-20111031.xsd#fcel_DeferredCompensation" xlink:label="fcel_DeferredCompensation" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fcel_DeferredCompensation" xlink:to="fcel_DeferredCompensation_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fcel_DeferredCompensation_lbl" xml:lang="en-US">Deferred Compensation</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="fcel_DeferredCompensation_lbl" xml:lang="en-US">Deferred compensation</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fcel_DeferredCompensation_lbl" xml:lang="en-US">Deferred compensation</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecrease" xlink:label="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecrease" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecrease" xlink:to="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecrease_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecrease_lbl" xml:lang="en-US">Effect of foreign currency translation</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecrease_lbl" xml:lang="en-US">Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetIncomeLoss_lbl" xml:lang="en-US">Net loss attributable to FuelCell Energy, Inc.</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" xlink:label="us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" xlink:to="us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_lbl" xml:lang="en-US">Conversion of Series B preferred stock to common stock, net of original issuance costs, shares</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_lbl" xml:lang="en-US">Stock Issued During Period, Shares, Conversion of Convertible Securities</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecuritiesNetOfAdjustments" xlink:label="us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecuritiesNetOfAdjustments" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecuritiesNetOfAdjustments" xlink:to="us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecuritiesNetOfAdjustments_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecuritiesNetOfAdjustments_lbl" xml:lang="en-US">Conversion of Series B preferred stock to common stock, net of original issuance costs</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecuritiesNetOfAdjustments_lbl" xml:lang="en-US">Stock Issued During Period, Value, Conversion of Convertible Securities, Net of Adjustments</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_lbl" xml:lang="en-US">Noncontrolling interest in subsidiaries</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US">Cash flows from operating activities:</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US">Net Cash Provided by (Used in) Operating Activities [Abstract]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US">Adjustments to reconcile net loss to net cash used in operating activities:</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US">Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities [Abstract]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ShareBasedCompensation" xlink:label="us-gaap_ShareBasedCompensation" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensation" xlink:to="us-gaap_ShareBasedCompensation_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ShareBasedCompensation_lbl" xml:lang="en-US">Share-based compensation</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensation_lbl" xml:lang="en-US">Share-based Compensation</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncomeLossFromEquityMethodInvestments_lbl" xml:lang="en-US">(Income) loss in equity investments</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="fcel_AccretionOfRedeemablePreferredStockOfSubsidiary_lbl" xml:lang="en-US">Accretion of redeemable preferred stock of subsidiary</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_InvestmentsInAndAdvancesToAffiliatesDividendOrInterestCreditedToIncome" xlink:label="us-gaap_InvestmentsInAndAdvancesToAffiliatesDividendOrInterestCreditedToIncome" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentsInAndAdvancesToAffiliatesDividendOrInterestCreditedToIncome" xlink:to="us-gaap_InvestmentsInAndAdvancesToAffiliatesDividendOrInterestCreditedToIncome_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_InvestmentsInAndAdvancesToAffiliatesDividendOrInterestCreditedToIncome_lbl" xml:lang="en-US">Interest receivable on loan to affiliate</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InvestmentsInAndAdvancesToAffiliatesDividendOrInterestCreditedToIncome_lbl" xml:lang="en-US">Investments in and Advances to Affiliates, Dividend or Interest Credited to Income</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_InvestmentsInAndAdvancesToAffiliatesDividendOrInterestCreditedToIncome_lbl" xml:lang="en-US">Interest receivable on loan to affiliate</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OtherAssetImpairmentCharges" xlink:label="us-gaap_OtherAssetImpairmentCharges" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAssetImpairmentCharges" xlink:to="us-gaap_OtherAssetImpairmentCharges_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OtherAssetImpairmentCharges_lbl" xml:lang="en-US">Asset impairment</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherAssetImpairmentCharges_lbl" xml:lang="en-US">Other Asset Impairment Charges</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_GainLossOnSaleOfDerivatives" xlink:label="us-gaap_GainLossOnSaleOfDerivatives" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GainLossOnSaleOfDerivatives" xlink:to="us-gaap_GainLossOnSaleOfDerivatives_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_GainLossOnSaleOfDerivatives_lbl" xml:lang="en-US">Loss on derivatives</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GainLossOnSaleOfDerivatives_lbl" xml:lang="en-US">Gain (Loss) on Sale of Derivatives</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_GainLossOnSaleOfDerivatives_lbl" xml:lang="en-US">Loss on derivatives</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_Depreciation" xlink:label="us-gaap_Depreciation" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Depreciation" xlink:to="us-gaap_Depreciation_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_Depreciation_lbl" xml:lang="en-US">Depreciation</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Depreciation_lbl" xml:lang="en-US">Depreciation</label>
    <loc xlink:type="locator" xlink:href="fcel-20111031.xsd#fcel_AmortizationOfBondPremium" xlink:label="fcel_AmortizationOfBondPremium" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fcel_AmortizationOfBondPremium" xlink:to="fcel_AmortizationOfBondPremium_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fcel_AmortizationOfBondPremium_lbl" xml:lang="en-US">Amortization of Bond Premium</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="fcel_AmortizationOfBondPremium_lbl" xml:lang="en-US">Amortization of bond premium and interest expense</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fcel_AmortizationOfBondPremium_lbl" xml:lang="en-US">Amortization of bond premium and interest expense</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ProvisionForDoubtfulAccounts" xlink:label="us-gaap_ProvisionForDoubtfulAccounts" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProvisionForDoubtfulAccounts" xlink:to="us-gaap_ProvisionForDoubtfulAccounts_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ProvisionForDoubtfulAccounts_lbl" xml:lang="en-US">Provision (recovery) for doubtful accounts</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProvisionForDoubtfulAccounts_lbl" xml:lang="en-US">Provision for Doubtful Accounts</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncreaseDecreaseInOperatingAssetsAbstract" xlink:label="us-gaap_IncreaseDecreaseInOperatingAssetsAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOperatingAssetsAbstract" xlink:to="us-gaap_IncreaseDecreaseInOperatingAssetsAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IncreaseDecreaseInOperatingAssetsAbstract_lbl" xml:lang="en-US">(Increase) decrease in operating assets:</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInOperatingAssetsAbstract_lbl" xml:lang="en-US">Increase (Decrease) in Operating Assets [Abstract]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:to="us-gaap_IncreaseDecreaseInAccountsReceivable_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable_lbl" xml:lang="en-US">Accounts receivable</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable_lbl" xml:lang="en-US">Increase (Decrease) in Accounts Receivable</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable_lbl" xml:lang="en-US">Accounts receivable</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncreaseDecreaseInInventories" xlink:label="us-gaap_IncreaseDecreaseInInventories" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInInventories" xlink:to="us-gaap_IncreaseDecreaseInInventories_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IncreaseDecreaseInInventories_lbl" xml:lang="en-US">Inventories</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInInventories_lbl" xml:lang="en-US">Increase (Decrease) in Inventories</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInInventories_lbl" xml:lang="en-US">Inventories</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncreaseDecreaseInOtherOperatingAssets" xlink:label="us-gaap_IncreaseDecreaseInOtherOperatingAssets" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOtherOperatingAssets" xlink:to="us-gaap_IncreaseDecreaseInOtherOperatingAssets_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IncreaseDecreaseInOtherOperatingAssets_lbl" xml:lang="en-US">Other assets</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInOtherOperatingAssets_lbl" xml:lang="en-US">Increase (Decrease) in Other Operating Assets</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInOtherOperatingAssets_lbl" xml:lang="en-US">Other assets</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncreaseDecreaseInOperatingLiabilitiesAbstract" xlink:label="us-gaap_IncreaseDecreaseInOperatingLiabilitiesAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOperatingLiabilitiesAbstract" xlink:to="us-gaap_IncreaseDecreaseInOperatingLiabilitiesAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IncreaseDecreaseInOperatingLiabilitiesAbstract_lbl" xml:lang="en-US">Increase (decrease) in operating liabilities:</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInOperatingLiabilitiesAbstract_lbl" xml:lang="en-US">Increase (Decrease) in Operating Liabilities [Abstract]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayable" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayable" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsPayable" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayable_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayable_lbl" xml:lang="en-US">Accounts payable</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayable_lbl" xml:lang="en-US">Increase (Decrease) in Accounts Payable</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncreaseDecreaseInAccruedLiabilities" xlink:label="us-gaap_IncreaseDecreaseInAccruedLiabilities" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccruedLiabilities" xlink:to="us-gaap_IncreaseDecreaseInAccruedLiabilities_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IncreaseDecreaseInAccruedLiabilities_lbl" xml:lang="en-US">Accrued liabilities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInAccruedLiabilities_lbl" xml:lang="en-US">Increase (Decrease) in Accrued Liabilities</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncreaseDecreaseInDeferredRevenue" xlink:label="us-gaap_IncreaseDecreaseInDeferredRevenue" />
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireProductiveAssets" xlink:to="us-gaap_PaymentsToAcquireProductiveAssets_lbl" />
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    <loc xlink:type="locator" xlink:href="fcel-20111031.xsd#fcel_ConvertibleLoanToAffiliate" xlink:label="fcel_ConvertibleLoanToAffiliate" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fcel_ConvertibleLoanToAffiliate" xlink:to="fcel_ConvertibleLoanToAffiliate_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fcel_ConvertibleLoanToAffiliate_lbl" xml:lang="en-US">Convertible Loan to Affiliate</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="fcel_ConvertibleLoanToAffiliate_lbl" xml:lang="en-US">Convertible loan to affiliate</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fcel_ConvertibleLoanToAffiliate_lbl" xml:lang="en-US">Convertible loan to affiliate</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="fcel_ConvertibleLoanToAffiliate_lbl" xml:lang="en-US">Convertible loan to affiliate</label>
    <loc xlink:type="locator" xlink:href="fcel-20111031.xsd#fcel_TreasuryNotesMatured" xlink:label="fcel_TreasuryNotesMatured" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fcel_TreasuryNotesMatured" xlink:to="fcel_TreasuryNotesMatured_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fcel_TreasuryNotesMatured_lbl" xml:lang="en-US">Treasury Notes Matured</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fcel_TreasuryNotesMatured_lbl" xml:lang="en-US">Treasury notes matured</label>
    <loc xlink:type="locator" xlink:href="fcel-20111031.xsd#fcel_TreasuryNotesPurchased" xlink:label="fcel_TreasuryNotesPurchased" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fcel_TreasuryNotesPurchased" xlink:to="fcel_TreasuryNotesPurchased_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fcel_TreasuryNotesPurchased_lbl" xml:lang="en-US">Treasury Notes Purchased</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="fcel_TreasuryNotesPurchased_lbl" xml:lang="en-US">Treasury notes purchased</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fcel_TreasuryNotesPurchased_lbl" xml:lang="en-US">Treasury notes purchased</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="fcel_TreasuryNotesPurchased_lbl" xml:lang="en-US">Treasury notes purchased</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl" xml:lang="en-US">Net cash provided by (used in) investing activities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl" xml:lang="en-US">Net Cash Provided by (Used in) Investing Activities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl" xml:lang="en-US">Net cash provided by (used in) investing activities</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl" xml:lang="en-US">Cash flows from financing activities:</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl" xml:lang="en-US">Net Cash Provided by (Used in) Financing Activities [Abstract]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_RepaymentsOfLongTermDebt" xlink:label="us-gaap_RepaymentsOfLongTermDebt" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfLongTermDebt" xlink:to="us-gaap_RepaymentsOfLongTermDebt_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_RepaymentsOfLongTermDebt_lbl" xml:lang="en-US">Repayment of debt</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RepaymentsOfLongTermDebt_lbl" xml:lang="en-US">Repayments of Long-term Debt</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_RepaymentsOfLongTermDebt_lbl" xml:lang="en-US">Repayment of debt</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ProceedsFromRepaymentsOfDebt" xlink:label="us-gaap_ProceedsFromRepaymentsOfDebt" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromRepaymentsOfDebt" xlink:to="us-gaap_ProceedsFromRepaymentsOfDebt_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ProceedsFromRepaymentsOfDebt_lbl" xml:lang="en-US">Proceeds from debt</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromRepaymentsOfDebt_lbl" xml:lang="en-US">Proceeds from (Repayments of) Debt</label>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:to="us-gaap_ProceedsFromIssuanceOfCommonStock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock_lbl" xml:lang="en-US">Net proceeds from sale of common stock, net of registration fees</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock_lbl" xml:lang="en-US">Proceeds from Issuance of Common Stock</label>
    <loc xlink:type="locator" xlink:href="fcel-20111031.xsd#fcel_PaymentOfPreferredDividendsAndReturnOfCapital" xlink:label="fcel_PaymentOfPreferredDividendsAndReturnOfCapital" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fcel_PaymentOfPreferredDividendsAndReturnOfCapital_lbl" xml:lang="en-US">Payment of Preferred Dividends and Return of Capital</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="fcel_PaymentOfPreferredDividendsAndReturnOfCapital_lbl" xml:lang="en-US">Payment of preferred dividends and return of capital</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fcel_PaymentOfPreferredDividendsAndReturnOfCapital_lbl" xml:lang="en-US">Payment of preferred dividends and return of capital</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="fcel_PaymentOfPreferredDividendsAndReturnOfCapital_lbl" xml:lang="en-US">Payment of preferred dividends and return of capital</label>
    <loc xlink:type="locator" xlink:href="fcel-20111031.xsd#fcel_CommonStockIssuedForStockPlansAndRelatedExpenses" xlink:label="fcel_CommonStockIssuedForStockPlansAndRelatedExpenses" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fcel_CommonStockIssuedForStockPlansAndRelatedExpenses_lbl" xml:lang="en-US">Common Stock Issued for Stock Plans and Related Expenses</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="fcel_CommonStockIssuedForStockPlansAndRelatedExpenses_lbl" xml:lang="en-US">Common stock issued for stock plans and related expenses</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fcel_CommonStockIssuedForStockPlansAndRelatedExpenses_lbl" xml:lang="en-US">Common stock issued for stock plans and related expenses</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl" xml:lang="en-US">Net cash provided by financing activities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl" xml:lang="en-US">Net Cash Provided by (Used in) Financing Activities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl" xml:lang="en-US">Net cash provided by financing activities</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations" xlink:label="us-gaap_EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations_lbl" xml:lang="en-US">Effects on cash from changes in foreign currency rates</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations_lbl" xml:lang="en-US">Effect of Exchange Rate on Cash and Cash Equivalents, Continuing Operations</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:label="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_lbl" xml:lang="en-US">Net increase (decrease) in cash and cash equivalents</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_lbl" xml:lang="en-US">Cash and Cash Equivalents, Period Increase (Decrease)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_lbl" xml:lang="en-US">Net increase (decrease) in cash and cash equivalents</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl" xml:lang="en-US">Cash and cash equivalents-beginning of year</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl" xml:lang="en-US">Cash and cash equivalents-end of year</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock" xlink:label="us-gaap_OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock_lbl" xml:lang="en-US">Organization, Consolidation, Basis of Presentation, Business Description and Accounting Policies [Text Block]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract_lbl" xml:lang="en-US">Nature of Business and Significant Accounting Policies [Abstract]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_EquityMethodInvestmentsDisclosureTextBlock" xlink:label="us-gaap_EquityMethodInvestmentsDisclosureTextBlock" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_EquityMethodInvestmentsDisclosureTextBlock_lbl" xml:lang="en-US">Equity investments</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityMethodInvestmentsDisclosureTextBlock_lbl" xml:lang="en-US">Equity Method Investments Disclosure [Text Block]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_EquityMethodInvestmentsAndJointVenturesAbstract" xlink:label="us-gaap_EquityMethodInvestmentsAndJointVenturesAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestmentsAndJointVenturesAbstract" xlink:to="us-gaap_EquityMethodInvestmentsAndJointVenturesAbstract_lbl" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityMethodInvestmentsAndJointVenturesAbstract_lbl" xml:lang="en-US">Equity investments [Abstract]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_InventoryDisclosureAbstract_lbl" xml:lang="en-US">Inventories [Abstract]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ReceivablesAbstract_lbl" xml:lang="en-US">Accounts Receivable [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ReceivablesAbstract_lbl" xml:lang="en-US">Accounts Receivable [Abstract]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock_lbl" xml:lang="en-US">Property, Plant and Equipment</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock_lbl" xml:lang="en-US">Property, Plant and Equipment Disclosure [Text Block]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_PropertyPlantAndEquipmentAbstract" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract_lbl" xml:lang="en-US">Property, Plant and Equipment [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract_lbl" xml:lang="en-US">Property, Plant and Equipment [Abstract]</label>
    <loc xlink:type="locator" xlink:href="fcel-20111031.xsd#fcel_OtherCurrentAssetsTextBlock" xlink:label="fcel_OtherCurrentAssetsTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fcel_OtherCurrentAssetsTextBlock" xlink:to="fcel_OtherCurrentAssetsTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fcel_OtherCurrentAssetsTextBlock_lbl" xml:lang="en-US">Other Current Assets [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="fcel_OtherCurrentAssetsTextBlock_lbl" xml:lang="en-US">Other Current Assets</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fcel_OtherCurrentAssetsTextBlock_lbl" xml:lang="en-US">Other Current Assets</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrentAbstract" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrentAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrepaidExpenseAndOtherAssetsCurrentAbstract" xlink:to="us-gaap_PrepaidExpenseAndOtherAssetsCurrentAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrentAbstract_lbl" xml:lang="en-US">Other Current Assets [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrentAbstract_lbl" xml:lang="en-US">Other Current Assets [Abstract]</label>
    <loc xlink:type="locator" xlink:href="fcel-20111031.xsd#fcel_OtherAssetsNonCurrentNetTextBlock" xlink:label="fcel_OtherAssetsNonCurrentNetTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fcel_OtherAssetsNonCurrentNetTextBlock" xlink:to="fcel_OtherAssetsNonCurrentNetTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fcel_OtherAssetsNonCurrentNetTextBlock_lbl" xml:lang="en-US">Other Assets Non Current Net [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="fcel_OtherAssetsNonCurrentNetTextBlock_lbl" xml:lang="en-US">Other Assets, net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fcel_OtherAssetsNonCurrentNetTextBlock_lbl" xml:lang="en-US">Other Assets, net</label>
    <loc xlink:type="locator" xlink:href="fcel-20111031.xsd#fcel_OtherAssetsNonCurrentNetAbstract" xlink:label="fcel_OtherAssetsNonCurrentNetAbstract" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="fcel_OtherAssetsNonCurrentNetAbstract_lbl" xml:lang="en-US">Other Assets, net [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fcel_OtherAssetsNonCurrentNetAbstract_lbl" xml:lang="en-US">Other Assets, net [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fcel_OtherAssetsNonCurrentNetAbstract_lbl" xml:lang="en-US">Other Assets, net</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock" xlink:label="us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock" xlink:to="us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock_lbl" xml:lang="en-US">Accrued Liabilities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock_lbl" xml:lang="en-US">Accounts Payable and Accrued Liabilities Disclosure [Text Block]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_PayablesAndAccrualsAbstract" xlink:label="us-gaap_PayablesAndAccrualsAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PayablesAndAccrualsAbstract" xlink:to="us-gaap_PayablesAndAccrualsAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_PayablesAndAccrualsAbstract_lbl" xml:lang="en-US">Accrued Liabilities [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PayablesAndAccrualsAbstract_lbl" xml:lang="en-US">Accrued Liabilities [Abstract]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_DebtAndCapitalLeasesDisclosuresTextBlock" xlink:label="us-gaap_DebtAndCapitalLeasesDisclosuresTextBlock" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DebtAndCapitalLeasesDisclosuresTextBlock_lbl" xml:lang="en-US">Debt and Leases</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtAndCapitalLeasesDisclosuresTextBlock_lbl" xml:lang="en-US">Debt and Capital Leases Disclosures [Text Block]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="us-gaap_DebtDisclosureAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtDisclosureAbstract" xlink:to="us-gaap_DebtDisclosureAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DebtDisclosureAbstract_lbl" xml:lang="en-US">Debt and Leases [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtDisclosureAbstract_lbl" xml:lang="en-US">Debt and Leases [Abstract]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:label="us-gaap_StockholdersEquityNoteDisclosureTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:to="us-gaap_StockholdersEquityNoteDisclosureTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockholdersEquityNoteDisclosureTextBlock_lbl" xml:lang="en-US">Shareholders' (Deficit) Equity</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityNoteDisclosureTextBlock_lbl" xml:lang="en-US">Stockholders' Equity Note Disclosure [Text Block]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_EquityAbstract" xlink:label="us-gaap_EquityAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_EquityAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_EquityAbstract_lbl" xml:lang="en-US">Shareholders' (Deficit) Equity [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityAbstract_lbl" xml:lang="en-US">Shareholders' (Deficit) Equity [Abstract]</label>
    <loc xlink:type="locator" xlink:href="fcel-20111031.xsd#fcel_RedeemablePreferredStockTextBlock" xlink:label="fcel_RedeemablePreferredStockTextBlock" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fcel_RedeemablePreferredStockTextBlock_lbl" xml:lang="en-US">Redeemable Preferred Stock [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="fcel_RedeemablePreferredStockTextBlock_lbl" xml:lang="en-US">Redeemable Preferred Stock</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fcel_RedeemablePreferredStockTextBlock_lbl" xml:lang="en-US">Redeemable Preferred Stock</label>
    <loc xlink:type="locator" xlink:href="fcel-20111031.xsd#fcel_RedeemablePreferredStocksAbstract" xlink:label="fcel_RedeemablePreferredStocksAbstract" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="fcel_RedeemablePreferredStocksAbstract_lbl" xml:lang="en-US">Redeemable Preferred Stock [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fcel_RedeemablePreferredStocksAbstract_lbl" xml:lang="en-US">Redeemable Preferred Stock [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fcel_RedeemablePreferredStocksAbstract_lbl" xml:lang="en-US">Redeemable Preferred Stock</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_SegmentReportingDisclosureTextBlock" xlink:label="us-gaap_SegmentReportingDisclosureTextBlock" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_SegmentReportingDisclosureTextBlock_lbl" xml:lang="en-US">Segment Information</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SegmentReportingDisclosureTextBlock_lbl" xml:lang="en-US">Segment Reporting Disclosure [Text Block]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_SegmentReportingAbstract" xlink:label="us-gaap_SegmentReportingAbstract" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_SegmentReportingAbstract_lbl" xml:lang="en-US">Segment Information [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SegmentReportingAbstract_lbl" xml:lang="en-US">Segment Information [Abstract]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock" xlink:label="us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock_lbl" xml:lang="en-US">Benefit Plans</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock_lbl" xml:lang="en-US">Pension and Other Postretirement Benefits Disclosure [Text Block]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CompensationAndRetirementDisclosureAbstract" xlink:label="us-gaap_CompensationAndRetirementDisclosureAbstract" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CompensationAndRetirementDisclosureAbstract_lbl" xml:lang="en-US">Benefit Plans [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CompensationAndRetirementDisclosureAbstract_lbl" xml:lang="en-US">Benefit Plans [Abstract]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncomeTaxDisclosureTextBlock" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock" />
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<DOCUMENT>
<TYPE>EX-101.DEF
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<FILENAME>fcel-20111031_def.xml
<DESCRIPTION>EX-101 DEFINITION LINKBASE DOCUMENT
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       <td>&#160;</td>
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       <td>&#160;</td>
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       <td>&#160;</td>
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       <td>
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       <td>&#160;</td>
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       <td>&#160;</td>
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       <td>&#160;</td>
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       <td>&#160;</td>
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       <td>&#160;</td>
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       <td>&#160;</td>
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       <td>&#160;</td>
       <td nowrap="nowrap" align="left">&#160;</td>
       <td align="right">(15,434</td>
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       <td>
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   <sup style="font-size: 85%; vertical-align: text-top">(1)</sup>
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       <td>&#160;</td>
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       <td>&#160;</td>
       <td nowrap="nowrap" align="left">$</td>
       <td align="right">(0.20</td>
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       <td>&#160;</td>
       <td nowrap="nowrap" align="left">$</td>
       <td align="right">(0.15</td>
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       <td>&#160;</td>
       <td nowrap="nowrap" align="left">$</td>
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       <td>&#160;</td>
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       <td align="right">(0.63</td>
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  <body><span style="display: none;">v2.4.0.6</span><table class="report" border="0" cellspacing="2" id="ID0EME">
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        <th class="th" colspan="1">12 Months Ended</th>
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   <div style="margin-left:15px; text-indent:-15px"><b><i>Reported as:</i></b>
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       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
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       <td>&#160;</td>
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       <td align="right">25,019</td>
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       <td>&#160;</td>
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       <td>&#160;</td>
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       <td>&#160;</td>
       <td>&#160;</td>
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt">As of October&#160;31, 2011, investment securities had maturity dates ranging from November&#160;15,
   2011 to March&#160;15, 2012, and estimated yields ranging from 1.13&#160;percent to 1.75&#160;percent, with a
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<span></span></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for investment holdings. This includes the long positions of investments for the entity. It contains investments in affiliated and unaffiliated issuers. The investments include securities and non securities (i.e. commodities and futures contracts).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 946<br><br> -SubTopic 320<br><br> -Section S99<br><br> -Paragraph 6<br><br> -Subparagraph (SX 210.12-14)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6955306&amp;loc=d3e611322-123010<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 12C<br><br> -Article 12<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 946<br><br> -SubTopic 320<br><br> -Section S99<br><br> -Paragraph 4<br><br> -Subparagraph (SX 210.12-12C)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6955306&amp;loc=d3e611225-123010<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 12<br><br> -Article 12<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 946<br><br> -SubTopic 320<br><br> -Section S99<br><br> -Paragraph 5<br><br> -Subparagraph (SX 210.12-13)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6955306&amp;loc=d3e611282-123010<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 946<br><br> -SubTopic 320<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.12-12)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6955306&amp;loc=d3e611133-123010<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 13<br><br> -Article 12<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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  <body><span style="display: none;">v2.4.0.6</span><table class="report" border="0" cellspacing="2" id="ID0EME">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Equity investments<br></strong></div>
        </th>
        <th class="th" colspan="1">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Oct. 31, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentsAndJointVenturesAbstract', window );"><strong>Equity investments [Abstract]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentsDisclosureTextBlock', window );">Equity investments</a></td>
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   <div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; ">
   <div align="justify" style="font-size: 10pt; margin-top: 10pt"><b>Note 2. Equity investments</b>
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">Versa is one of our sub-contractors under the Department of Energy&#8217;s (&#8220;DOE&#8221;) large-scale hybrid
   project to develop a coal-based, multi-megawatt solid oxide fuel cell (&#8220;SOFC&#8221;) based hybrid system.
   Versa is a private company founded in 2001 that is developing advanced SOFC systems for various
   stationary and mobile applications. We have a 39&#160;percent ownership interest and account for Versa
   under the equity method of accounting. We recognize our share of the income or losses as
   income/(loss) from equity investments on the consolidated statements of operations.
   </div>
   <!-- Folio -->
   <!-- /Folio -->
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   <!-- PAGEBREAK -->
   <div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; ">
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">In May&#160;2011, we loaned Versa $0.6&#160;million in the form of a convertible note (the &#8220;2011 Convertible
   Note&#8221;). We have also loaned Versa $2.0&#160;million in the form of a convertible note in 2007 (the
   &#8220;2007 Convertible Note&#8221;) and $0.6&#160;million in each year 2009 and 2010 in the form of convertible
   notes (the &#8220;2009 Convertible Note&#8221; and the &#8220;2010 Convertible Note&#8221;, respectively). The 2011
   Convertible Note matures in May&#160;2021, the 2010 Convertible Note matures April&#160;2020, the 2009
   Convertible Note matures November&#160;2018 and the 2007 Convertible Note matures May&#160;2017, unless
   certain prepayment events occur. In conjunction with the Convertible Notes, we received warrants
   for the right to purchase 4,830 shares of Versa common stock at a weighted average exercise price
   of $157 per share. Our ownership percentage would increase to 47&#160;percent if the Convertible Notes
   and warrants are converted into common stock.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">We have determined that the above warrants represent derivatives subject to fair value accounting.
   The fair value is determined based on the Black-Scholes valuation model using historical stock
   price, volatility (based on a peer group since Versa&#8217;s common stock is not publicly traded) and
   risk-free interest rate assumptions. The fair value of the warrants is included within investment
   and loan to affiliate on the consolidated balance sheets and changes in the fair value of the
   warrants are included in interest and other income on the consolidated statements of operations.
   The fair value of the warrants as of October&#160;31, 2011 and 2010 was $0.2&#160;million and $0.2&#160;million,
   respectively. The change in the fair value of the warrants was not material to the consolidated
   financial statements for the years ended October&#160;31, 2011, 2010 and 2009. The carrying value of our
   investment in and loans to Versa was $10.5&#160;million and $9.8&#160;million as of October&#160;31, 2011 and
   2010, respectively.
   </div>
   </div>
<span></span></td>
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for equity investment, or group of investments, for which combined disclosure is appropriate, including: (a) the name of each investee and percentage of ownership of common stock, (b) accounting policies for investments in common stock, (c) difference between the amount at which the investment is carried and the amount of underlying equity in net assets and the accounting treatment of the difference, (d) the total fair value of each identified investment for which a market value is available, (e) summarized information as to assets, liabilities, and results of operations of the investees (for investments in unconsolidated subsidiaries, common stock of joint ventures, or other investments using the equity method), and (f) material effects of possible conversions, exercises, or contingent issuances of the investee. Other disclosures include (a) the names of any investee in which the investor owns 20 percent or more of the voting stock and investment is not accounted for using the equity method, and the reasons why not, and (b) the names of any investee in which the investor owns less than 20 percent of the voting stock and the investment is accounted for using the equity method, and the reasons why it is.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 323<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6382943&amp;loc=d3e33918-111571<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 323<br><br> -SubTopic 10<br><br> -Section 35<br><br> -Paragraph 32<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6903645&amp;loc=d3e32787-111569<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Principles Board Opinion (APB)<br><br> -Number 18<br><br> -Paragraph 20<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.12)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 323<br><br> -SubTopic 10<br><br> -Section 35<br><br> -Paragraph 35<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6903645&amp;loc=d3e32847-111569<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.6</span><table class="report" border="0" cellspacing="2" id="ID0EQWAG">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Consolidated Balance Sheets (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th">
          <div>Oct. 31, 2011</div>
        </th>
        <th class="th">
          <div>Oct. 31, 2010</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsCurrentAbstract', window );"><strong>Current assets:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents</a></td>
        <td class="nump">$ 51,415<span></span></td>
        <td class="nump">$ 20,467<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_HeldToMaturitySecuritiesCurrent', window );">Investments - U.S. treasury securities</a></td>
        <td class="nump">12,016<span></span></td>
        <td class="nump">25,019<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsReceivableNetCurrent', window );">Accounts receivable, net of allowance for doubtful accounts of $555 and $393, respectively</a></td>
        <td class="nump">21,950<span></span></td>
        <td class="nump">18,066<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryNet', window );">Inventories, net</a></td>
        <td class="nump">40,101<span></span></td>
        <td class="nump">33,404<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherAssetsCurrent', window );">Other current assets</a></td>
        <td class="nump">7,466<span></span></td>
        <td class="nump">5,253<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Total current assets</a></td>
        <td class="nump">132,948<span></span></td>
        <td class="nump">102,209<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentNet', window );">Property, plant and equipment, net</a></td>
        <td class="nump">23,925<span></span></td>
        <td class="nump">26,679<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_HeldToMaturitySecuritiesNoncurrent', window );">Investments - U.S. treasury securities</a></td>
        <td class="nump">0<span></span></td>
        <td class="nump">9,071<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InvestmentsInAndAdvancesToAffiliatesAmountOfEquity', window );">Investment in and loans to affiliate</a></td>
        <td class="nump">10,466<span></span></td>
        <td class="nump">9,837<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherAssetsNoncurrent', window );">Other assets, net</a></td>
        <td class="nump">16,291<span></span></td>
        <td class="nump">2,733<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Assets', window );">Total assets</a></td>
        <td class="nump">183,630<span></span></td>
        <td class="nump">150,529<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrentAbstract', window );"><strong>Current liabilities:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtCurrent', window );">Current portion of long-term debt</a></td>
        <td class="nump">5,056<span></span></td>
        <td class="nump">976<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsPayableCurrent', window );">Accounts payable</a></td>
        <td class="nump">14,143<span></span></td>
        <td class="nump">10,267<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DueToAffiliateCurrent', window );">Accounts payable due to affiliate</a></td>
        <td class="nump">104<span></span></td>
        <td class="nump">575<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccruedLiabilitiesCurrent', window );">Accrued liabilities</a></td>
        <td class="nump">26,894<span></span></td>
        <td class="nump">16,721<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredRevenueCurrent', window );">Deferred revenue</a></td>
        <td class="nump">64,114<span></span></td>
        <td class="nump">25,499<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fcel_PreferredStockObligationOfSubsidiary', window );">Preferred stock obligation of subsidiary</a></td>
        <td class="nump">3,854<span></span></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">Total current liabilities</a></td>
        <td class="nump">114,165<span></span></td>
        <td class="nump">54,038<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredRevenueNoncurrent', window );">Long-term deferred revenue</a></td>
        <td class="nump">7,000<span></span></td>
        <td class="nump">8,042<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fcel_LongTermPreferredStockObligationOfSubsidiary', window );">Long-term preferred stock obligation of subsidiary</a></td>
        <td class="nump">12,878<span></span></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongTermDebtNoncurrent', window );">Long-term debt and other liabilities</a></td>
        <td class="nump">4,105<span></span></td>
        <td class="nump">4,056<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Liabilities', window );">Total liabilities</a></td>
        <td class="nump">138,148<span></span></td>
        <td class="nump">66,136<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fcel_RedeemablePreferredStockOfSubsidiary', window );">Redeemable preferred stock of subsidiary</a></td>
        <td class="nump">0<span></span></td>
        <td class="nump">16,849<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TemporaryEquityCarryingAmount', window );">Redeemable preferred stock (liquidation preference of $64,020 at October 31, 2011 and October 31, 2010)</a></td>
        <td class="nump">59,857<span></span></td>
        <td class="nump">59,857<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract', window );"><strong>Shareholders' (deficit) equity</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockValue', window );">Common stock ($.0001 par value; 225,000,000 shares authorized; 138,400,497 and 112,965,725 shares issued and outstanding at October 31, 2011 and October 31, 2010, respectively)</a></td>
        <td class="nump">13<span></span></td>
        <td class="nump">11<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdditionalPaidInCapitalCommonStock', window );">Additional paid-in capital</a></td>
        <td class="nump">687,857<span></span></td>
        <td class="nump">663,951<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RetainedEarningsAccumulatedDeficit', window );">Accumulated deficit</a></td>
        <td class="num">(701,336)<span></span></td>
        <td class="num">(655,623)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax', window );">Accumulated other comprehensive income</a></td>
        <td class="nump">15<span></span></td>
        <td class="nump">11<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TreasuryStockValue', window );">Treasury stock, Common, at cost (5,679 shares at October 31, 2011 and October 31, 2010)</a></td>
        <td class="num">(53)<span></span></td>
        <td class="num">(53)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockIssuedEmployeeStockTrust', window );">Deferred compensation</a></td>
        <td class="nump">53<span></span></td>
        <td class="nump">53<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Total shareholders' (deficit) equity</a></td>
        <td class="num">(13,451)<span></span></td>
        <td class="nump">8,350<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_MinorityInterest', window );">Noncontrolling interest in subsidiaries</a></td>
        <td class="num">(924)<span></span></td>
        <td class="num">(663)<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Total (deficit) equity</a></td>
        <td class="num">(14,375)<span></span></td>
        <td class="nump">7,687<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesAndStockholdersEquity', window );">Total liabilities and (deficit) equity</a></td>
        <td class="nump">$ 183,630<span></span></td>
        <td class="nump">$ 150,529<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fcel_LongTermPreferredStockObligationOfSubsidiary">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Long-term preferred stock obligation of subsidiary</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>fcel_LongTermPreferredStockObligationOfSubsidiary</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>fcel_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fcel_PreferredStockObligationOfSubsidiary">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Preferred stock obligation of subsidiary</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>fcel_PreferredStockObligationOfSubsidiary</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>fcel_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fcel_RedeemablePreferredStockOfSubsidiary">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Redeemable preferred stock of subsidiary</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>fcel_RedeemablePreferredStockOfSubsidiary</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>fcel_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsPayableCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 19<br><br><br><br> -Subparagraph a<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.19(a))<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AccountsPayableCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsReceivableNetCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 3<br><br><br><br> -Subparagraph a(1)<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 4<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.3-4)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AccountsReceivableNetCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccruedLiabilitiesCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 20<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.20)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AccruedLiabilitiesCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 220<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 13<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6920043&amp;loc=d3e653-108580<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br><br><br> -Number 130<br><br><br><br> -Paragraph 14, 17, 26<br><br><br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 31<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher AICPA<br><br><br><br> -Name Accounting Principles Board Opinion (APB)<br><br><br><br> -Number 12<br><br><br><br> -Paragraph 10<br><br><br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br><br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name FASB Staff Position (FSP)<br><br><br><br> -Number FAS115-1/124-1<br><br><br><br> -Paragraph 15D<br><br><br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br><br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 220<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 11<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6920043&amp;loc=d3e637-108580<br><br><br><br><br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 04<br><br><br><br> -Article 3<br><br><br><br><br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 220<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 14<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6920043&amp;loc=d3e681-108580<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdditionalPaidInCapitalCommonStock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Value received from shareholders in common stock-related transactions that are in excess of par value or stated value and amounts received from other stock-related transactions. Includes only common stock transactions (excludes preferred stock transactions). May be called contributed capital, capital in excess of par, capital surplus, or paid-in capital.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 31<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.30(a)(1))<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AdditionalPaidInCapitalCommonStock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Assets">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Article 7<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 12<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br> -Section S99<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Publisher FASB<br><br><br><br> -Paragraph 1<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Statement of Financial Accounting Concepts (CON)<br><br><br><br> -Number 6<br><br><br><br> -Paragraph 25<br><br><br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 18<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.18)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_Assets</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 3<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6361293&amp;loc=d3e6801-107765<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Section 45<br><br><br><br> -SubTopic 10<br><br><br><br> -Topic 210<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6361293&amp;loc=d3e6676-107765<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Paragraph 1<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 9<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.9)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 1<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6361293&amp;loc=d3e6676-107765<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AssetsCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrentAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AssetsCurrentAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAtCarryingValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the Entity may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Compensating balance arrangements that do not legally restrict the withdrawal or usage of cash amounts may be reported as Cash and Cash Equivalents, while legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits are not generally reported as cash and cash equivalents. Includes cash and cash equivalents associated with the entity's continuing operations. Excludes cash and cash equivalents associated with the disposal group (and discontinued operation).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.1)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 1<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br><br><br> -Number 95<br><br><br><br> -Paragraph 7<br><br><br><br> -Footnote 1<br><br><br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 230<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 4<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3044-108585<br><br><br><br><br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br><br><br> -Number 95<br><br><br><br> -Paragraph 8, 9<br><br><br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br><br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (a)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6361293&amp;loc=d3e6676-107765<br><br><br><br><br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Glossary Cash<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6506951<br><br><br><br><br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br><br><br> -Number 95<br><br><br><br> -Paragraph 7, 26<br><br><br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br><br><br><br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Glossary Cash Equivalents<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6507016<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CashAndCashEquivalentsAtCarryingValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockIssuedEmployeeStockTrust">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Value of common stock issued to a trust (for example, a 'rabbi trust') set up specifically to accumulate stock for the sole purpose of distribution to participating employees. This trust does not allow employees to immediately or after a holding period diversify into nonemployer securities. The deferred compensation plan for which this trust is set up must be settled by the delivery of a fixed number of shares of employer stock.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Emerging Issues Task Force (EITF)<br><br><br><br> -Number 97-14<br><br><br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 710<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 25<br><br><br><br> -Paragraph 16<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6409836&amp;loc=d3e19833-108362<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommonStockIssuedEmployeeStockTrust</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 30<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.29)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommonStockValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying value as of the balance sheet date of the sum of short-term debt and current maturities of long-term debt and capital lease obligations, which are due within one year (or one business cycle if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 19<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.19,20)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DebtCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredRevenueCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The carrying amount of consideration received or receivable as of the balance sheet date on potential earnings that were not recognized as revenue in conformity with GAAP, and which are expected to be recognized as such within one year or the normal operating cycle, if longer, including sales, license fees, and royalties, but excluding interest income.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 8<br><br><br><br> -Subparagraph (b)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6361293&amp;loc=d3e6935-107765<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher AICPA<br><br><br><br> -Name Accounting Research Bulletin (ARB)<br><br><br><br> -Number 43<br><br><br><br> -Chapter 3<br><br><br><br> -Section A<br><br><br><br> -Paragraph 7, 8<br><br><br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Staff Accounting Bulletin (SAB)<br><br><br><br> -Number Topic 13<br><br><br><br> -Section A<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 605<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SAB TOPIC 13.A.4(a).Q1)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6600647&amp;loc=d3e214044-122780<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DeferredRevenueCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredRevenueNoncurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The noncurrent portion of deferred revenue amount as of balance sheet date. Deferred revenue is a liability related to a revenue producing activity for which revenue has not yet been recognized, and is not expected to be recognized in the next twelve months. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 605<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SAB TOPIC 13.A.4(a).Q1)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6600647&amp;loc=d3e214044-122780<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 8<br><br><br><br> -Subparagraph (b)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6361293&amp;loc=d3e6935-107765<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher AICPA<br><br><br><br> -Name Accounting Research Bulletin (ARB)<br><br><br><br> -Number 43<br><br><br><br> -Chapter 3<br><br><br><br> -Section A<br><br><br><br> -Paragraph 7, 8<br><br><br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Staff Accounting Bulletin (SAB)<br><br><br><br> -Number Topic 13<br><br><br><br> -Section A<br><br><br><br><br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br><br><br> -Number 48<br><br><br><br> -Paragraph 6<br><br><br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DeferredRevenueNoncurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DueToAffiliateCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of payable due to an entity that is affiliated with the reporting entity by means of direct or indirect ownership. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 04<br><br><br><br> -Paragraph 12<br><br><br><br> -Subparagraph 3<br><br><br><br> -Article 6<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.19(a))<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 19<br><br><br><br> -Subparagraph a<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 235<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.4-08.(k)(1))<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6881521&amp;loc=d3e23780-122690<br><br><br><br><br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Article 4<br><br><br><br> -Section 08<br><br><br><br> -Paragraph k<br><br><br><br> -Subparagraph 1<br><br><br><br><br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br><br><br> -Number 57<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph d<br><br><br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br><br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 850<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (d)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DueToAffiliateCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_HeldToMaturitySecuritiesCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This item represents investments in debt securities which are categorized as held-to-maturity and that have scheduled maturities within one year of the balance sheet date or the normal operating cycle, whichever is longer; such investments are measured at amortized cost (carrying value). The held-to-maturity category is for those securities that the Entity has the positive intent and ability to hold until maturity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher AICPA<br><br><br><br> -Name Accounting Research Bulletin (ARB)<br><br><br><br> -Number 43<br><br><br><br> -Chapter 3<br><br><br><br> -Section A<br><br><br><br> -Paragraph 5<br><br><br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br><br><br> -Number 115<br><br><br><br> -Paragraph 11<br><br><br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br><br><br> -Number 115<br><br><br><br> -Paragraph 17<br><br><br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br><br><br> -Number 115<br><br><br><br> -Paragraph 10<br><br><br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br><br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher AICPA<br><br><br><br> -Name Accounting Research Bulletin (ARB)<br><br><br><br> -Number 43<br><br><br><br> -Section A<br><br><br><br> -Paragraph 4<br><br><br><br> -Chapter 3<br><br><br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br><br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br><br><br> -Number 115<br><br><br><br> -Paragraph 9<br><br><br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br><br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br><br><br> -Number 115<br><br><br><br> -Paragraph 19<br><br><br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br><br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br><br><br> -Number 115<br><br><br><br> -Paragraph 8<br><br><br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br><br><br><br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 320<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 2<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6871852&amp;loc=d3e26626-111562<br><br><br><br><br><br><br><br>Reference 10: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br><br><br> -Number 115<br><br><br><br> -Paragraph 7<br><br><br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br><br><br><br><br>Reference 11: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 320<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 25<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (c)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6379932&amp;loc=d3e22054-111558<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_HeldToMaturitySecuritiesCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_HeldToMaturitySecuritiesNoncurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This item represents investments in debt securities which are categorized as held-to-maturity and that have scheduled maturities more than one year from the balance sheet date or operating cycle, if longer; such investments are measured at amortized cost (carrying value). The held-to-maturity category is for those securities that the Entity has the positive intent and ability to hold until maturity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 320<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 25<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (c)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6379932&amp;loc=d3e22054-111558<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br><br><br> -Number 115<br><br><br><br> -Paragraph 19<br><br><br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br><br><br> -Number 115<br><br><br><br> -Paragraph 17<br><br><br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 320<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 2<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6871852&amp;loc=d3e26626-111562<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_HeldToMaturitySecuritiesNoncurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryNet">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying amount (lower of cost or market) as of the balance sheet date of inventories less all valuation and other allowances. Excludes noncurrent inventory balances (expected to remain on hand past one year or one operating cycle, if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.6(a))<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 330<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 35<br><br><br><br> -Paragraph 2<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6386567&amp;loc=d3e3927-108312<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (b)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6361293&amp;loc=d3e6676-107765<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_InventoryNet</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InvestmentsInAndAdvancesToAffiliatesAmountOfEquity">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of Equity in net profit and loss for the period. Give totals for each group. If operations of any controlled companies are different in character from those of the company, group such affiliates (1) within divisions and (2) by type of activities.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 946<br><br><br><br> -SubTopic 320<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 6<br><br><br><br> -Subparagraph (SX 210.12-14)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6955306&amp;loc=d3e611322-123010<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 14<br><br><br><br> -Paragraph 2,6<br><br><br><br> -Article 12<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 14<br><br><br><br> -Paragraph Column C<br><br><br><br> -Article 12<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_InvestmentsInAndAdvancesToAffiliatesAmountOfEquity</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Liabilities">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.19-26)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_Liabilities</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesAndStockholdersEquity">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total of all Liabilities and Stockholders' Equity items (or Partners' Capital, as applicable), including the portion of equity attributable to noncontrolling interests, if any.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 32<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.32)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Article 7<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 25<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LiabilitiesAndStockholdersEquity</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 21<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.21)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LiabilitiesCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrentAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LiabilitiesCurrentAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtNoncurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of the carrying values as of the balance sheet date of all long-term debt, which is debt initially having maturities due after one year from the balance sheet date or beyond the operating cycle, if longer, but excluding the portions thereof scheduled to be repaid within one year (current maturities) or the normal operating cycle, if longer, and after deducting unamortized discount or premiums, if any.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 22<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.22)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LongTermDebtNoncurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MinorityInterest">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which is directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.31)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher AICPA<br><br><br><br> -Name Accounting Research Bulletin (ARB)<br><br><br><br> -Number 51<br><br><br><br> -Paragraph A3<br><br><br><br> -Appendix A<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 27<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher AICPA<br><br><br><br> -Name Accounting Research Bulletin (ARB)<br><br><br><br> -Number 51<br><br><br><br> -Paragraph 38<br><br><br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br><br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Article 7<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 20<br><br><br><br><br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Name Accounting Research Bulletin (ARB)<br><br><br><br> -Publisher AICPA<br><br><br><br> -Number 51<br><br><br><br> -Paragraph 26<br><br><br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_MinorityInterest</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherAssetsCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Aggregate carrying amount, as of the balance sheet date, of current assets not separately disclosed in the balance sheet. Current assets are expected to be realized or consumed within one year (or the normal operating cycle, if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 8<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.8)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherAssetsCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherAssetsNoncurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Aggregate carrying amount, as of the balance sheet date, of noncurrent assets not separately disclosed in the balance sheet. Noncurrent assets are expected to be realized or consumed after one year (or the normal operating cycle, if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 17<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.17)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherAssetsNoncurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentNet">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tangible assets that are held by an entity for use in the production or supply of goods and services, for rental to others, or for administrative purposes and that are expected to provide economic benefit for more than one year; net of accumulated depreciation. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.13)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Article 7<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 8<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 13<br><br><br><br> -Subparagraph a<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br><br><br> -Number 12<br><br><br><br> -Paragraph 5<br><br><br><br> -Subparagraph b, c<br><br><br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br><br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 360<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 1<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PropertyPlantAndEquipmentNet</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RetainedEarningsAccumulatedDeficit">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cumulative amount of the reporting entity's undistributed earnings or deficit.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.31(a)(3))<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher AICPA<br><br><br><br> -Name Accounting Principles Board Opinion (APB)<br><br><br><br> -Number 12<br><br><br><br> -Paragraph 10<br><br><br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 31<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 04<br><br><br><br> -Article 3<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_RetainedEarningsAccumulatedDeficit</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquity">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.29-31)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher AICPA<br><br><br><br> -Name Accounting Research Bulletin (ARB)<br><br><br><br> -Number 51<br><br><br><br> -Paragraph A3<br><br><br><br> -Appendix A<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 29, 30, 31<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Staff Accounting Bulletin (SAB)<br><br><br><br> -Number Topic 4<br><br><br><br> -Section E<br><br><br><br><br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 310<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (SAB TOPIC 4.E)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6228006&amp;loc=d3e74512-122707<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_StockholdersEquity</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total of Stockholders' Equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity including portions attributable to both the parent and noncontrolling interests (previously referred to as minority interest), if any. The entity including portions attributable to the parent and noncontrolling interests is sometimes referred to as the economic entity. This excludes temporary equity and is sometimes called permanent equity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 810<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 16<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6921628&amp;loc=SL4568740-111683<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 810<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 55<br><br><br><br> -Paragraph 4I<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6922042&amp;loc=SL4590271-111686<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Name Accounting Research Bulletin (ARB)<br><br><br><br> -Publisher AICPA<br><br><br><br> -Number 51<br><br><br><br> -Paragraph 26<br><br><br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher AICPA<br><br><br><br> -Name Accounting Research Bulletin (ARB)<br><br><br><br> -Number 51<br><br><br><br> -Paragraph A3<br><br><br><br> -Appendix A<br><br><br><br><br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher AICPA<br><br><br><br> -Name Accounting Research Bulletin (ARB)<br><br><br><br> -Number 51<br><br><br><br> -Paragraph 25<br><br><br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br><br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 810<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 15<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6921628&amp;loc=SL4568447-111683<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TemporaryEquityCarryingAmount">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The carrying value (book value) of an entity's issued and outstanding stock which is not included within permanent equity in Stockholders Equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with a put option held by an ESOP and stock redeemable by a holder only in the event of a change in control of the issuer.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.27(b))<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Emerging Issues Task Force (EITF)<br><br><br><br> -Number D-98<br><br><br><br> -Paragraph 2<br><br><br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Article 4<br><br><br><br> -Section 08<br><br><br><br> -Paragraph i<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 28<br><br><br><br> -Subparagraph a<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_TemporaryEquityCarryingAmount</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TreasuryStockValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount allocated to treasury stock. Treasury stock is common and preferred shares of an entity that were issued, repurchased by the entity, and are held in its treasury.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name FASB Technical Bulletin (FTB)<br><br><br><br> -Number 85-6<br><br><br><br> -Paragraph 3<br><br><br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 505<br><br><br><br> -SubTopic 30<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 4<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6405834&amp;loc=d3e23315-112656<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_TreasuryStockValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
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            </div>
          </td>
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<SEQUENCE>24
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
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  <body><span style="display: none;">v2.4.0.6</span><table class="report" border="0" cellspacing="2" id="ID0EUMBG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Consolidated Statements of Cash Flows (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="3">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Oct. 31, 2011</div>
        </th>
        <th class="th">
          <div>Oct. 31, 2010</div>
        </th>
        <th class="th">
          <div>Oct. 31, 2009</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>Cash flows from operating activities:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net loss</a></td>
        <td class="num">$ (45,974)<span></span></td>
        <td class="num">$ (56,326)<span></span></td>
        <td class="num">$ (68,674)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>Adjustments to reconcile net loss to net cash used in operating activities:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensation', window );">Share-based compensation</a></td>
        <td class="nump">2,577<span></span></td>
        <td class="nump">2,965<span></span></td>
        <td class="nump">4,815<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromEquityMethodInvestments', window );">(Income) loss in equity investments</a></td>
        <td class="num">(58)<span></span></td>
        <td class="nump">730<span></span></td>
        <td class="nump">812<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fcel_AccretionOfRedeemablePreferredStockOfSubsidiary', window );">Accretion of redeemable preferred stock of subsidiary</a></td>
        <td class="nump">525<span></span></td>
        <td class="nump">2,367<span></span></td>
        <td class="nump">2,092<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InvestmentsInAndAdvancesToAffiliatesDividendOrInterestCreditedToIncome', window );">Interest receivable on loan to affiliate</a></td>
        <td class="num">(185)<span></span></td>
        <td class="num">(155)<span></span></td>
        <td class="num">(141)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherAssetImpairmentCharges', window );">Asset impairment</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">765<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GainLossOnSaleOfDerivatives', window );">Loss on derivatives</a></td>
        <td class="nump">137<span></span></td>
        <td class="nump">95<span></span></td>
        <td class="nump">330<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Depreciation', window );">Depreciation</a></td>
        <td class="nump">6,431<span></span></td>
        <td class="nump">7,438<span></span></td>
        <td class="nump">8,591<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fcel_AmortizationOfBondPremium', window );">Amortization of bond premium and interest expense</a></td>
        <td class="nump">2,490<span></span></td>
        <td class="nump">91<span></span></td>
        <td class="nump">836<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProvisionForDoubtfulAccounts', window );">Provision (recovery) for doubtful accounts</a></td>
        <td class="nump">162<span></span></td>
        <td class="nump">374<span></span></td>
        <td class="num">(32)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInOperatingAssetsAbstract', window );"><strong>(Increase) decrease in operating assets:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccountsReceivable', window );">Accounts receivable</a></td>
        <td class="num">(4,046)<span></span></td>
        <td class="nump">4,480<span></span></td>
        <td class="num">(6,792)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInInventories', window );">Inventories</a></td>
        <td class="num">(6,697)<span></span></td>
        <td class="num">(7,971)<span></span></td>
        <td class="num">(910)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInOtherOperatingAssets', window );">Other assets</a></td>
        <td class="num">(15,586)<span></span></td>
        <td class="num">(785)<span></span></td>
        <td class="nump">2,402<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInOperatingLiabilitiesAbstract', window );"><strong>Increase (decrease) in operating liabilities:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccountsPayable', window );">Accounts payable</a></td>
        <td class="nump">3,405<span></span></td>
        <td class="nump">774<span></span></td>
        <td class="num">(7,050)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccruedLiabilities', window );">Accrued liabilities</a></td>
        <td class="nump">10,761<span></span></td>
        <td class="nump">3,762<span></span></td>
        <td class="nump">3,786<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInDeferredRevenue', window );">Deferred revenue</a></td>
        <td class="nump">37,573<span></span></td>
        <td class="nump">6,404<span></span></td>
        <td class="num">(5,268)<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivities', window );">Net cash used in operating activities</a></td>
        <td class="num">(8,485)<span></span></td>
        <td class="num">(34,992)<span></span></td>
        <td class="num">(65,203)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract', window );"><strong>Cash flows from investing activities:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireProductiveAssets', window );">Capital expenditures</a></td>
        <td class="num">(3,350)<span></span></td>
        <td class="num">(2,481)<span></span></td>
        <td class="num">(2,588)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fcel_ConvertibleLoanToAffiliate', window );">Convertible loan to affiliate</a></td>
        <td class="num">(600)<span></span></td>
        <td class="num">(600)<span></span></td>
        <td class="num">(600)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fcel_TreasuryNotesMatured', window );">Treasury notes matured</a></td>
        <td class="nump">55,000<span></span></td>
        <td class="nump">32,500<span></span></td>
        <td class="nump">41,000<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fcel_TreasuryNotesPurchased', window );">Treasury notes purchased</a></td>
        <td class="num">(33,019)<span></span></td>
        <td class="num">(59,677)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivities', window );">Net cash provided by (used in) investing activities</a></td>
        <td class="nump">18,031<span></span></td>
        <td class="num">(30,258)<span></span></td>
        <td class="nump">37,812<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract', window );"><strong>Cash flows from financing activities:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RepaymentsOfLongTermDebt', window );">Repayment of debt</a></td>
        <td class="num">(306)<span></span></td>
        <td class="num">(377)<span></span></td>
        <td class="num">(237)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromRepaymentsOfDebt', window );">Proceeds from debt</a></td>
        <td class="nump">4,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">436<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromIssuanceOfCommonStock', window );">Net proceeds from sale of common stock, net of registration fees</a></td>
        <td class="nump">32,930<span></span></td>
        <td class="nump">32,104<span></span></td>
        <td class="nump">50,332<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fcel_PaymentOfPreferredDividendsAndReturnOfCapital', window );">Payment of preferred dividends and return of capital</a></td>
        <td class="num">(15,226)<span></span></td>
        <td class="num">(3,695)<span></span></td>
        <td class="num">(3,631)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fcel_CommonStockIssuedForStockPlansAndRelatedExpenses', window );">Common stock issued for stock plans and related expenses</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(151)<span></span></td>
        <td class="nump">273<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivities', window );">Net cash provided by financing activities</a></td>
        <td class="nump">21,398<span></span></td>
        <td class="nump">27,881<span></span></td>
        <td class="nump">47,173<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations', window );">Effects on cash from changes in foreign currency rates</a></td>
        <td class="nump">4<span></span></td>
        <td class="nump">13<span></span></td>
        <td class="num">(2)<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease', window );">Net increase (decrease) in cash and cash equivalents</a></td>
        <td class="nump">30,948<span></span></td>
        <td class="num">(37,356)<span></span></td>
        <td class="nump">19,780<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents-beginning of year</a></td>
        <td class="nump">20,467<span></span></td>
        <td class="nump">57,823<span></span></td>
        <td class="nump">38,043<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents-end of year</a></td>
        <td class="nump">$ 51,415<span></span></td>
        <td class="nump">$ 20,467<span></span></td>
        <td class="nump">$ 57,823<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fcel_AccretionOfRedeemablePreferredStockOfSubsidiary">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Accretion of redeemable preferred stock of subsidiary</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>fcel_AccretionOfRedeemablePreferredStockOfSubsidiary</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>fcel_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fcel_AmortizationOfBondPremium">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amortization of bond premium and interest expense</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>fcel_AmortizationOfBondPremium</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>fcel_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fcel_CommonStockIssuedForStockPlansAndRelatedExpenses">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Common stock issued for stock plans and related expenses</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>fcel_CommonStockIssuedForStockPlansAndRelatedExpenses</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>fcel_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fcel_ConvertibleLoanToAffiliate">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Convertible loan to affiliate</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>fcel_ConvertibleLoanToAffiliate</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>fcel_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fcel_PaymentOfPreferredDividendsAndReturnOfCapital">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Payment of preferred dividends and return of capital</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>fcel_PaymentOfPreferredDividendsAndReturnOfCapital</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>fcel_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fcel_TreasuryNotesMatured">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Treasury notes matured</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>fcel_TreasuryNotesMatured</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>fcel_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fcel_TreasuryNotesPurchased">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Treasury notes purchased</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>fcel_TreasuryNotesPurchased</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>fcel_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAtCarryingValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the Entity may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Compensating balance arrangements that do not legally restrict the withdrawal or usage of cash amounts may be reported as Cash and Cash Equivalents, while legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits are not generally reported as cash and cash equivalents. Includes cash and cash equivalents associated with the entity's continuing operations. Excludes cash and cash equivalents associated with the disposal group (and discontinued operation).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 1<br><br> -Article 5<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 7<br><br> -Footnote 1<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3044-108585<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 8, 9<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 1<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6361293&amp;loc=d3e6676-107765<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Cash<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6506951<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 7, 26<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Cash Equivalents<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6507016<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CashAndCashEquivalentsAtCarryingValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The increase (decrease) during the reporting period in cash and cash equivalents. While for technical reasons this element has no balance attribute, the default assumption is a debit balance consistent with its label.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 26<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 24<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3521-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Depreciation">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 28<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Principles Board Opinion (APB)<br><br> -Number 12<br><br> -Paragraph 5<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_Depreciation</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The effect of exchange rate changes on cash balances in continuing operations held in foreign currencies.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 25<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 24<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3521-108585<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 830<br><br> -SubTopic 230<br><br> -Section 45<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6450594&amp;loc=d3e33268-110906<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GainLossOnSaleOfDerivatives">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The difference between the book value and the sale price of options, swaps, futures, forward contracts, and other derivative instruments. This element refers to the gain (loss) included in earnings.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 28<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 942<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.9-04.13(h))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879574&amp;loc=d3e536633-122882<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_GainLossOnSaleOfDerivatives</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromEquityMethodInvestments">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This item represents the entity's proportionate share for the period of the net income (loss) of its investee (such as unconsolidated subsidiaries and joint ventures) to which the equity method of accounting is applied. This item includes income or expense related to stock-based compensation based on the investor's grant of stock to employees of an equity method investee.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 323<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6382870&amp;loc=d3e33749-111570<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Principles Board Opinion (APB)<br><br> -Number 18<br><br> -Paragraph 19<br><br> -Subparagraph c<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Principles Board Opinion (APB)<br><br> -Number 18<br><br> -Paragraph 6<br><br> -Subparagraph b<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 28<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 11<br><br> -Article 7<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Article 5<br><br> -Section 03<br><br> -Paragraph 9<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.12)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncomeLossFromEquityMethodInvestments</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccountsPayable">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The increase (decrease) during the reporting period in the aggregate amount of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 28<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInAccountsPayable</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccountsReceivable">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 28<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInAccountsReceivable</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccruedLiabilities">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The increase (decrease) during the reporting period in the aggregate amount of expenses incurred but not yet paid.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 28<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInAccruedLiabilities</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInDeferredRevenue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The increase (decrease) during the reporting period, excluding the portion taken into income, in the liability reflecting revenue yet to be earned for which cash or other forms of consideration was received or recorded as a receivable.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 28<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInDeferredRevenue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInInventories">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The increase (decrease) during the reporting period in the aggregate value of all inventory held by the reporting entity, associated with underlying transactions that are classified as operating activities.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 28<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInInventories</nobr></td>
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                  <tr>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInOperatingAssetsAbstract</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInOperatingLiabilitiesAbstract</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The increase (decrease) during the reporting period in other assets used in operating activities not separately disclosed in the statement of cash flows. May include changes in other current assets, other noncurrent assets, or a combination of other current and noncurrent assets.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 28<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInOtherOperatingAssets</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
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                    <td><strong> Period Type:</strong></td>
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          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InvestmentsInAndAdvancesToAffiliatesDividendOrInterestCreditedToIncome">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>At the close of the period, the dividends or interest included in caption 1 of the statement of operations. In addition, show as the final item the aggregate of dividends and interest included in the statement of operations in respect of investments in affiliates not held at the close of the period. The total of this column would be expected to agree with the correlative amount shown on the related statement of operations.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 946<br><br> -SubTopic 320<br><br> -Section S99<br><br> -Paragraph 6<br><br> -Subparagraph (SX 210.12-14)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6955306&amp;loc=d3e611322-123010<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 14<br><br> -Paragraph 5<br><br> -Subparagraph a<br><br> -Article 12<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 14<br><br> -Paragraph Column D<br><br> -Subparagraph 1<br><br> -Article 12<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_InvestmentsInAndAdvancesToAffiliatesDividendOrInterestCreditedToIncome</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInFinancingActivities">
        <tr>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net cash inflow or outflow from financing activity for the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 26<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 24<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3521-108585<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 26<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3574-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetCashProvidedByUsedInFinancingActivities</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
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                    <td>duration</td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net cash inflow or outflow from investing activity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 26<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 24<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3521-108585<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 26<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3574-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetCashProvidedByUsedInInvestingActivities</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
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        <tr>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract</nobr></td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net cash from (used in) all of the entity's operating activities, including those of discontinued operations, of the reporting entity. Operating activities generally involve producing and delivering goods and providing services. Operating activity cash flows include transactions, adjustments, and changes in value that are not defined as investing or financing activities. While for technical reasons this element has no balance attribute, the default assumption is a debit balance consistent with its label.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 24<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3521-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 25<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3536-108585<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 28<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 26<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                    <td><strong> Name:</strong></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
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                    <td>xbrli:stringItemType</td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The charge against earnings resulting from the write down of long lived assets other than goodwill due to the difference between the carrying value and lower fair value.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 28<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 360<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6391110&amp;loc=d3e2921-110230<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherAssetImpairmentCharges</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireProductiveAssets">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash outflow for purchases of and capital improvements on property, plant and equipment (capital expenditures), software, and other intangible assets.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 13<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3213-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 15<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 17<br><br> -Subparagraph c<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Investing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6516133<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PaymentsToAcquireProductiveAssets</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromIssuanceOfCommonStock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash inflow from the additional capital contribution to the entity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 14<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3255-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 18<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 19<br><br> -Subparagraph a<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Financing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ProceedsFromIssuanceOfCommonStock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromRepaymentsOfDebt">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net cash inflow or outflow in aggregate debt due to repayments and proceeds from additional borrowings.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 18<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Financing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ProceedsFromRepaymentsOfDebt</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfitLoss">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 810<br><br> -SubTopic 10<br><br> -Section 55<br><br> -Paragraph 4J<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6922042&amp;loc=SL4591551-111686<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 51<br><br> -Paragraph 38<br><br> -Subparagraph a<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 51<br><br> -Paragraph A1, A4, A5<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 51<br><br> -Paragraph 38<br><br> -Subparagraph c(1)<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 51<br><br> -Paragraph 29<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 810<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1A<br><br> -Subparagraph (a),(c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6921930&amp;loc=SL4573702-111684<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 810<br><br> -SubTopic 10<br><br> -Section 55<br><br> -Paragraph 4K<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6922042&amp;loc=SL4591552-111686<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 51<br><br> -Paragraph 5<br><br> -Subparagraph b<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 810<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 19<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6921628&amp;loc=SL4569616-111683<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ProfitLoss</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProvisionForDoubtfulAccounts">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of the current period expense charged against operations, the offset which is generally to the allowance for doubtful accounts for the purpose of reducing receivables, including notes receivable, to an amount that approximates their net realizable value (the amount expected to be collected).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.5)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 28<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Article 5<br><br> -Section 03<br><br> -Paragraph 5<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ProvisionForDoubtfulAccounts</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RepaymentsOfLongTermDebt">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash outflow for debt initially having maturity due after one year or beyond the normal operating cycle, if longer.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 15<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3291-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 18<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 20<br><br> -Subparagraph b<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Financing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_RepaymentsOfLongTermDebt</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensation">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate amount of noncash, equity-based employee remuneration. This may include the value of stock or unit options, amortization of restricted stock or units, and adjustment for officers' compensation. As noncash, this element is an add back when calculating net cash generated by operating activities using the indirect method.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 28<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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  <body><span style="display: none;">v2.4.0.6</span><table class="report" border="0" cellspacing="2" id="ID0EME">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Earnings Per Share<br></strong></div>
        </th>
        <th class="th" colspan="1">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Oct. 31, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareAbstract', window );"><strong>Earnings Per Share [Abstract]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareTextBlock', window );">Earnings Per Share</a></td>
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt"><b>Note 16. Earnings Per Share</b>
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">Basic earnings (loss)&#160;per common share (&#8220;EPS&#8221;) are generally calculated as income (loss)&#160;available
   to common shareholders divided by the weighted average number of common shares outstanding.
   Diluted EPS is generally calculated as income (loss)&#160;available to common shareholders divided by
   the weighted average number of common shares outstanding plus the dilutive effect of common share
   equivalents.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">The calculation of basic and diluted EPS for the years ended October&#160;31, 2011, 2010 and 2009 was as
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   </div>
   <div align="center">
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   <tr valign="bottom">
       <td width="58%">&#160;</td>
       <td width="3%">&#160;</td>
       <td width="1%">&#160;</td>
       <td width="9%">&#160;</td>
       <td width="1%">&#160;</td>
       <td width="3%">&#160;</td>
       <td width="1%">&#160;</td>
       <td width="9%">&#160;</td>
       <td width="1%">&#160;</td>
       <td width="3%">&#160;</td>
       <td width="1%">&#160;</td>
       <td width="9%">&#160;</td>
       <td width="1%">&#160;</td>
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       <td>&#160;</td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"><b>2011</b></td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"><b>2010</b></td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"><b>2009</b></td>
       <td>&#160;</td>
   </tr>
   <!-- End Table Head -->
   <!-- Begin Table Body -->
   <tr valign="bottom" style="background: #cceeff">
       <td>
   <div style="margin-left:15px; text-indent:-15px">Numerator
   </div></td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
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   <tr valign="bottom"><!-- Blank Space -->
       <td>
   <div style="margin-left:15px; text-indent:-15px">&#160;
   </div></td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
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       <td>
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   </div></td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="left">$</td>
       <td align="right">(45,974</td>
       <td nowrap="nowrap">)</td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="left">$</td>
       <td align="right">(56,326</td>
       <td nowrap="nowrap">)</td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="left">$</td>
       <td align="right">(68,674</td>
       <td nowrap="nowrap">)</td>
   </tr>
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       <td>
   <div style="margin-left:30px; text-indent:-15px">Adjustment for modification of redeemable
   preferred stock of subsidiary
   </div></td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="left">&#160;</td>
       <td align="right">(8,987</td>
       <td nowrap="nowrap">)</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td align="right">&#8212;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td align="right">&#8212;</td>
       <td>&#160;</td>
   </tr>
   <tr valign="bottom">
       <td>
   <div style="margin-left:30px; text-indent:-15px">Preferred stock dividend
   </div></td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="left">&#160;</td>
       <td align="right">(3,200</td>
       <td nowrap="nowrap">)</td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="left">&#160;</td>
       <td align="right">(3,201</td>
       <td nowrap="nowrap">)</td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="left">&#160;</td>
       <td align="right">(3,208</td>
       <td nowrap="nowrap">)</td>
   </tr>
   <tr valign="bottom" style="background: #cceeff">
       <td>
   <div style="margin-left:30px; text-indent:-15px">Net loss attributable to noncontrolling
   interest
   </div></td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td align="right">261</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td align="right">663</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td align="right">&#8212;</td>
       <td>&#160;</td>
   </tr>
   <tr style="font-size: 1px">
       <td>
   <div style="margin-left:15px; text-indent:-15px">&#160;
   </div></td>
       <td>&#160;</td>
       <td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000">&#160;</td>
       <td>&#160;</td>
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       <td>
   <div style="margin-left:30px; text-indent:-15px">Net loss to common shareholders
   </div></td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="left">$</td>
       <td align="right">(57,900</td>
       <td nowrap="nowrap">)</td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="left">$</td>
       <td align="right">(58,864</td>
       <td nowrap="nowrap">)</td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="left">$</td>
       <td align="right">(71,882</td>
       <td nowrap="nowrap">)</td>
   </tr>
   <tr style="font-size: 1px">
       <td>
   <div style="margin-left:30px; text-indent:-15px">&#160;
   </div></td>
       <td>&#160;</td>
       <td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000">&#160;</td>
       <td>&#160;</td>
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   <tr valign="bottom"><!-- Blank Space -->
       <td>
   <div style="margin-left:15px; text-indent:-15px">&#160;
   </div></td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
   </tr>
   <tr valign="bottom" style="background: #cceeff">
       <td>
   <div style="margin-left:15px; text-indent:-15px">Denominator
   </div></td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
   </tr>
   <tr valign="bottom"><!-- Blank Space -->
       <td>
   <div style="margin-left:15px; text-indent:-15px">&#160;
   </div></td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
   </tr>
   <tr valign="bottom">
       <td>
   <div style="margin-left:30px; text-indent:-15px">Weighted average basic common shares
   </div></td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td align="right">124,498,073</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td align="right">93,925,863</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td align="right">72,392,928</td>
       <td>&#160;</td>
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   <tr valign="bottom" style="background: #cceeff">
       <td>
   <div style="margin-left:30px; text-indent:-15px">Effect of dilutive securities <sup style="font-size: 85%; vertical-align: text-top">(1)</sup>
   </div></td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td align="right">&#8212;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td align="right">&#8212;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td align="right">&#8212;</td>
       <td>&#160;</td>
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   <tr valign="bottom">
       <td>
   <div style="margin-left:30px; text-indent:-15px">Weighted average diluted common shares
   </div></td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td align="right">124,498,073</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td align="right">93,925,863</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td align="right">72,392,928</td>
       <td>&#160;</td>
   </tr>
   <tr style="font-size: 1px">
       <td>
   <div style="margin-left:15px; text-indent:-15px">&#160;
   </div></td>
       <td>&#160;</td>
       <td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000">&#160;</td>
       <td>&#160;</td>
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   <tr valign="bottom"><!-- Blank Space -->
       <td>
   <div style="margin-left:15px; text-indent:-15px">&#160;
   </div></td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
   </tr>
   <tr valign="bottom" style="background: #cceeff">
       <td>
   <div style="margin-left:15px; text-indent:-15px">Basic loss per share
   </div></td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="left">&#160;</td>
       <td align="right">(0.47</td>
       <td nowrap="nowrap">)</td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="left">&#160;</td>
       <td align="right">(0.63</td>
       <td nowrap="nowrap">)</td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="left">&#160;</td>
       <td align="right">(0.99</td>
       <td nowrap="nowrap">)</td>
   </tr>
   <tr valign="bottom"><!-- Blank Space -->
       <td>
   <div style="margin-left:15px; text-indent:-15px">&#160;
   </div></td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
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   <tr valign="bottom">
       <td>
   <div style="margin-left:15px; text-indent:-15px">Diluted loss per share <sup style="font-size: 85%; vertical-align: text-top">(1)</sup>
   </div></td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="left">&#160;</td>
       <td align="right">(0.47</td>
       <td nowrap="nowrap">)</td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="left">&#160;</td>
       <td align="right">(0.63</td>
       <td nowrap="nowrap">)</td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="left">&#160;</td>
       <td align="right">(0.99</td>
       <td nowrap="nowrap">)</td>
   </tr>
   <!-- End Table Body -->
   </table>
   </div>
   <div align="left">
   <div style="font-size: 3pt; margin-top: 10pt; width: 18%; border-top: 1px solid #000000">&#160;
   </div>
   </div>
   <table width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; text-align: left">
   <tr style="font-size: 6pt">
       <td width="3%">&#160;</td>
       <td width="1%">&#160;</td>
       <td width="96%">&#160;</td>
   </tr>
   <tr valign="top">
       <td nowrap="nowrap" align="left">(1)</td>
       <td>&#160;</td>
       <td>
   <div style="text-align: justify">Due to the net loss to common shareholders in each of the years presented above, diluted
   earnings per share was computed without consideration to potentially dilutive instruments as
   their inclusion would have been antidilutive. Potentially dilutive instruments include stock
   options, warrants and convertible preferred stock. At October&#160;31, 2011, 2010 and 2009, there
   were options to purchase 3.3&#160;million, 5.1&#160;million and 5.7&#160;million shares of common stock,
   respectively. On January&#160;13, 2011 we issued 10.2&#160;million warrants in connection with a
   registered direct offering. Each warrant is exercisable for 1 share of common stock. The
   warrants have an exercise price of $2.29 per share and are exercisable beginning on the date
   that is six months and one day after the initial closing date and will expire twenty one
   months after issuance.
   </div></td>
   </tr>
   </table>
   <!-- Folio -->
   <!-- /Folio -->
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   <!-- PAGEBREAK -->
   <div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; ">
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<span></span></td>
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EarningsPerShareAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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          </td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareTextBlock">
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for earnings per share.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
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  <body><span style="display: none;">v2.4.0.6</span><table class="report" border="0" cellspacing="2" id="ID0EME">
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        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Nature of Business and Significant Accounting Policies<br></strong></div>
        </th>
        <th class="th" colspan="1">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Oct. 31, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract', window );"><strong>Nature of Business and Significant Accounting Policies [Abstract]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock', window );">Nature of Business and Significant Accounting Policies</a></td>
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt"><b>Note 1. Nature of Business and Significant Accounting Policies</b>
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt"><b><i>Nature of Business</i></b>
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">FuelCell Energy, Inc. and subsidiaries (the &#8220;Company&#8221;, &#8220;we&#8221;, &#8220;us&#8221;, &#8220;our&#8221;) are engaged in the
   development and manufacture of high temperature fuel cells for clean electric power generation.
   Our Direct FuelCell power plants produce reliable, secure and environmentally friendly 24/7 base
   load electricity for commercial, industrial, government and utility customers. We have
   commercialized our stationary fuel cells and are beginning the development of planar solid oxide
   fuel cell and other fuel cell technology. We expect to incur losses until such time as we can
   attain higher sales volumes.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">The consolidated financial statements include our accounts and those of our wholly-owned
   subsidiaries, including FuelCell Energy, Ltd. (&#8220;FCE Ltd.&#8221;), our Canadian subsidiary; Bridgeport
   Fuel Cell Park, LLC (&#8220;BFCP&#8221;), Waterbury Renewable Energy (&#8220;WRE&#8221;), DFC-ERG Milford, LLC and DFC-ERG
   Connecticut, LLC, which were formed for the purpose of developing projects within Connecticut; FCE
   Korea Ltd., which was formed to facilitate our business operations in South Korea; and FuelCell
   Energy Solutions GmbH (&#8220;FCES GmbH&#8221;) to facilitate business development in Europe. Alliance
   Monterrey, LLC; Alliance Star Energy, LLC; and Alliance TST Energy, LLC, (collectively, the
   &#8220;Alliance Entities&#8221;) are joint ventures with Alliance Power, Inc. (&#8220;Alliance&#8221;) established to
   construct fuel cell power plants and sell power under power purchase agreements (&#8220;PPA&#8221;). We have
   an 80&#160;percent interest in each entity and accordingly, the financial results of the Alliance
   Entities are consolidated with our financial results. All intercompany accounts and transactions
   have been eliminated.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">Certain reclassifications have been made to the prior year amounts to conform to the current year
   presentation.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt"><b><i>Significant Accounting Policies</i></b>
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt"><i>Cash and Cash Equivalents</i>
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">Cash equivalents consist primarily of investments in money market funds and U.S. Treasury
   securities with original maturities averaging three months or less at date of acquisition. We
   place our temporary cash investments with high credit quality financial institutions. We have
   pledged approximately $8.4&#160;million of our cash and cash equivalents as collateral against letters
   of credit, banking requirements and customer contracts. At October&#160;31, 2011 and 2010, we had
   outstanding letters of credit of $7.1&#160;million and $7.3&#160;million, respectively.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt"><i>Investments</i>
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">Investments consist of U.S. Treasury securities with original maturities of greater than three
   months at the date of acquisition. The notes are classified as held-to-maturity since we have the
   ability and intention to hold them until maturity. The notes are carried at amortized cost, which
   is par value, plus or minus unamortized premium or discount. We classify notes with remaining
   maturities of one year or less as current assets and notes with remaining maturities greater than
   one year as non-current assets.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt"><i>Inventories and Advance Payments to Vendors</i>
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">Inventories consist principally of raw materials and work-in-process. In certain circumstances, we
   will make advance payments to vendors for future inventory deliveries. These advance payments are
   recorded as other current assets on the consolidated balance sheets.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">Inventory is reviewed to determine if reserves are required for obsolescence (excess, obsolete, and
   slow-moving inventory). This review includes analyzing inventory levels of individual parts
   considering the
   current design of our products and production requirements as well as the expected inventory
   requirements for maintenance on installed power plants.
   </div>
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt"><i>Property, Plant and Equipment</i>
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">Property, plant and equipment are stated at cost, less accumulated depreciation provided on the
   straight-line method over the estimated useful lives of the respective assets. Leasehold
   improvements are amortized on the straight-line method over the shorter of the estimated useful
   lives of the assets or the term of the lease. When property is sold or otherwise disposed of, the
   cost and related accumulated depreciation are removed from the accounts and any resulting gain or
   loss is reflected in operations for the period.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt"><i>Intellectual Property</i>
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">Intellectual property, including internally generated patents and know-how, is carried at no value.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt"><i>Impairment of Long Lived Assets</i>
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate
   that the carrying amount of an asset group may not be recoverable. If events or changes in
   circumstances indicate that the carrying amount of the asset group may not be recoverable, we
   compare the carrying amount of an asset group to future undiscounted net cash flows, excluding
   interest costs, expected to be generated by the asset group and their ultimate disposition. If the
   sum of the undiscounted cash flows is less than the carrying value, the impairment to be recognized
   is measured by the amount by which the carrying amount of the asset group exceeds the fair value of
   the asset group. Assets to be disposed of are reported at the lower of the carrying amount or fair
   value, less costs to sell.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt"><i>Revenue Recognition</i>
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">We earn revenue from (i)&#160;the sale and installation of fuel cell power plants and modules (ii)&#160;sale
   of component part kits and spare parts to customers, (iii)&#160;site engineering and construction
   services (iv)&#160;providing services under long-term service agreements (&#8220;LTSA&#8221;), (v)&#160;the sale of
   electricity under power purchase agreements (&#8220;PPA&#8221;) as well as incentive revenue from the sale of
   electricity under PPA&#8217;s, and (vi)&#160;customer-sponsored research and development projects. Our revenue
   is primarily generated from customers located throughout the U.S. and Asia and from agencies of the
   U.S. government. Revenue from customer-sponsored research and development projects is recorded as
   research and development contracts revenue and all other revenues are recorded as product sales and
   revenues in the consolidated statements of operations.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">For customer contracts for complete DFC Power Plants which the Company has adequate cost history
   and estimating experience and that management believes it can reasonably estimate total contract
   costs, revenue is recognized under the percentage of completion method of accounting. The use of
   percentage of completion accounting requires significant judgment relative to estimating total
   contract costs, including assumptions relative to the length of time to complete the contract, the
   nature and complexity of the work to be performed, anticipated increases in wages and prices for
   subcontractor services and materials, and the availability of subcontractor services and materials.
   Our estimates are based upon the professional knowledge and experience of our engineers, program
   managers and other personnel, who review each long-term contract on a quarterly basis to assess the
   contract&#8217;s schedule, performance, technical matters and estimated cost at completion. Changes in
   estimates are applied retrospectively and when adjustments in estimated contract costs are
   identified, such revisions may result in current period adjustments to earnings applicable to
   performance in prior periods. Revenues are recognized based on the percentage of the contract
   value that incurred costs to date bear to estimated total contract costs, after giving effect to
   estimates of costs to complete based on most recent information. For customer contracts for new or
   significantly customized products, where management does not believe it has the ability to
   reasonably estimate total contract costs, revenue is recognized using the completed contract method
   and therefore all revenue and costs for the
   contract are deferred and not recognized until installation and acceptance of the power plant is
   complete. For all types of contracts, we recognize anticipated contract losses as soon as they
   become known and estimable. We have recorded an estimated contract loss reserve of $0.1&#160;million
   and $0.6&#160;million as of October&#160;31, 2011 and October&#160;31, 2010, respectively. Actual results could
   vary from initial estimates and reserve estimates will be updated as conditions change.
   </div>
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt">Revenue from component part kits and spare parts sales is recognized upon shipment and title
   transfer under the terms of the customer contract.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">Revenue from LTSA contracts for power plants with our 5-year stack design is earned ratably over
   the term of the contract by performing routine monitoring and maintenance and by meeting a certain
   level of power output. For our legacy LTSA contracts on power plants with our older 3-year stack
   design, a portion of the contract value related to the stack replacement has been deferred. Upon
   stack replacement, revenue is recognized ratably over the remaining contract term. Revenue related
   to routine monitoring and maintenance under legacy contracts is recognized ratably over the full
   term of the contract.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">Revenue from the sale of electricity under PPA&#8217;s is recognized as electricity is provided to the
   customer. Incentive revenue is recognized ratably over the term of the PPA. Site engineering and
   construction services revenue is recognized on percentage of completion as costs are incurred.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">Revenue from research and development contracts is recognized proportionally as costs are incurred
   and compared to the estimated total research and development costs for each contract. Revenue from
   government funded research, development and demonstration programs are generally multi-year,
   cost-reimbursement and/or cost-shared type contracts or cooperative agreements. We are reimbursed
   for reasonable and allocable costs up to the reimbursement limits set by the contract or
   cooperative agreement, and on certain contracts we are reimbursed only a portion of the costs
   incurred. While government research and development contracts may extend for many years, funding
   is often provided incrementally on a year-by-year basis if contract terms are met and Congress has
   authorized the funds.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">During fiscal 2011, the Company entered into a sales contract and supplemental agreement with one
   of its customers in which revenue is being recognized based upon the current guidance for multiple
   deliverable revenue arrangements. The guidance for an arrangement with multiple-deliverables
   states that the delivered items will be considered a separate unit of accounting if the following
   criteria are met:
   </div>
   <div style="margin-top: 10pt">
   <table width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; text-align: left">
   <tr valign="top" style="font-size: 10pt; color: #000000; background: transparent">
       <td width="4%" style="background: transparent">&#160;</td>
       <td width="3%" nowrap="nowrap" align="left"><b>&#8226;</b></td>
       <td width="1%">&#160;</td>
       <td>
   <div style="text-align: justify">The delivered item or items have value to the customer on a standalone basis.
   </div></td>
   </tr>
   </table>
   </div>
   <div style="margin-top: 10pt">
   <table width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; text-align: left">
   <tr valign="top" style="font-size: 10pt; color: #000000; background: transparent">
       <td width="4%" style="background: transparent">&#160;</td>
       <td width="3%" nowrap="nowrap" align="left"><b>&#8226;</b></td>
       <td width="1%">&#160;</td>
       <td>
   <div style="text-align: justify">If the arrangement includes a general right of return relative to the delivered
   item(s), delivery or performance of the undelivered item or items is considered probable
   and substantially in the control of the vendor.
   </div></td>
   </tr>
   </table>
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">The components of the contract were evaluated and it was determined that each have standalone value
   to the customer. A selling price hierarchy is established for determining the selling price of the
   multiple deliverables. The selling price used for each deliverable will be based on
   vendor-specific objective evidence (VSOE)&#160;if available, third-party evidence (TPE)&#160;if VSOE is not
   available, or estimated selling price (ESP)&#160;if neither VSOE nor TPE is available. The Company
   evaluated the elements of the contract with the customer using this hierarchy and has determined
   that estimated selling prices would be utilized for each element. These estimated selling prices
   were principally based on the prices charged when these elements were sold separately on a limited
   basis in the past.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt"><i>Warranty and Service Expense Recognition</i>
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">We warranty our products for a specific period of time against manufacturing or performance
   defects. Our warranty is limited to a term generally 15&#160;months after shipment or 12&#160;months after
   installation of our
   products. We reserve for estimated future warranty costs based on historical experience. We also
   provide for a specific reserve if a there is a known issue requiring repair during the warranty
   period. Estimates used to record warranty reserves are updated as we gain further operating
   experience. As of October&#160;31, 2011 and October&#160;31, 2010, the warranty reserve, which is classified
   in accrued liabilities on the consolidated balance sheet totaled $1.1&#160;million and $0.7&#160;million,
   respectively.
   </div>
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   <div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; ">
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">In addition to the standard product warranty, we have entered into LTSA contracts with certain
   customers to provide monitoring, maintenance and repair services for fuel cell power plants. Our
   standard and most prevalent service agreement term is five years. Under the terms of our LTSA, the
   power plant must meet a minimum operating output during the term. If minimum output falls below
   the contract requirement, we may be subject to performance penalties or may be required to repair
   or replace the customer&#8217;s fuel cell stack. An estimate is not recorded for a potential performance
   guarantee liability until a performance issue has occurred on a particular power plant. At that
   point, the actual power plant&#8217;s output is compared against the minimum output guarantee and a
   reserve is recorded. The review of power plant performance is updated for each reporting period to
   incorporate the most recent performance of the power plant and minimum output guarantee payments
   made to customers, if any. The Company has provided for a reserve for performance guarantees,
   which based on historical fleet performance totaled $2.2&#160;million and $1.2&#160;million as of October&#160;31,
   2011 and 2010, respectively.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">The Company provides for reserves on all LTSA agreements when the estimated future stack
   replacement and service costs are estimated to exceed the remaining contract value. Reserve
   estimates for future costs on LTSA agreements are determined by a number of factors including the
   estimated life of the stack, used replacement stacks available, our limit of liability on service
   agreements and future operating plans for the power plant. Our reserve estimates are performed on
   a contract by contract basis and include cost assumptions based on what we anticipate the service
   requirements will be to fulfill obligations for each contract. As of October&#160;31, 2011, our reserve
   on LTSA contracts totaled $8.9&#160;million compared to $6.6&#160;million as of October&#160;31, 2010. The
   increase related to changes in estimates for future expected costs. Prior to February&#160;1, 2010, we
   provided for a pricing reserve if the agreement was sold below our standard pricing. As a result of
   our experience with these contracts and production rates of stacks and related costing, effective
   February&#160;1, 2010, contract losses have been estimated as described above. The result of this change
   in estimate was not material to the consolidated financial statements.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">LTSA&#8217;s for power plants that have our five-year stack design are not expected to require a stack
   change to continue to meet minimum operating levels during the initial five-year term of the
   contract, although we have limited operating experience with these products. Stack replacements for
   new agreements which include the five-year stack design are expected to only be required upon
   renewal of the service agreement by the customer.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">At the end of our LTSA contracts, customers are expected to either renew the contract or we
   anticipate that the stack module or the entire power plant will be returned to the Company as the
   plant is no longer being monitored or having routine service performed. In situations where the
   customer agrees at the time of a restack to return the stack to the Company at the end of the LTSA
   term, the cost of the stack is recorded as a long-term asset and depreciated over its expected
   life. If the Company does not obtain rights to title from the customer, the cost of the stack is
   expensed at the time of restack. As of October&#160;31, 2011, total stack value recorded as a long-term
   asset was $15.1&#160;million, net of $2.4&#160;million of accumulated depreciation.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt"><i>Deferred Revenue, Royalty Income and Customer Deposits</i>
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">In February&#160;2007, we entered into a 10-year manufacturing and distribution agreement with POSCO
   Power (&#8220;POSCO&#8221;). Under the terms of this agreement, POSCO will manufacture balance of plant
   (&#8220;BOP&#8221;) in South Korea using its design, procurement and manufacturing expertise. Under the terms
   of the agreement, we will receive a 4.1&#160;percent royalty on sales of BOP made by POSCO, subject to
   minimum royalties. Minimum
   annual royalties recorded under this agreement were $0.6&#160;million and $0.3&#160;million for the years
   ended October&#160;31, 2011 and 2010, respectively.
   </div>
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt">In October&#160;2009, we entered into a 10-year Stack Technology Transfer and License Agreement (the
   &#8220;2009 License Agreement&#8221;) with POSCO allowing it to produce fuel cell stack modules from cells and
   components provided by us. These fuel cell modules will be combined with BOP manufactured in South
   Korea to complete electricity-producing fuel cell power plants for sale in South Korea. The 2009
   License Agreement provides for an ongoing royalty, initially set at 4.1&#160;percent of the revenues
   generated from sales of fuel cell stack modules manufactured and sourced by POSCO.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">In connection with the 2009 License Agreement, we received an upfront license fee of $10.0&#160;million.
   License fee income is recognized ratably over the term of the 2009 License Agreement. The Company
   recognized license fee income relating to the upfront license fee received during fiscal years
   ended October&#160;31, 2011 and 2010 in the amount of $1.0&#160;million, respectively.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">In addition, we receive payments from customers upon the acceptance of a purchase order and when
   contractual milestones are reached. These payments may be deferred based on the nature of the
   payment and status of the specific project. Deferred revenue is recognized as revenue in accordance
   with our revenue recognition policies summarized above.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt"><i>Research and Development Costs</i>
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">We perform both customer-sponsored research and development projects based on contractual agreement
   with customers and company-sponsored research and development projects. Costs incurred for
   customer-sponsored projects include manufacturing and engineering labor, applicable overhead
   expenses, materials to build and test prototype units and other costs associated with
   customer-sponsored research and development contracts. These costs are recorded as cost of
   research and development contracts in the consolidated statements of operations.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">Costs incurred for company-sponsored research and development projects consist primarily of labor,
   overhead, materials to build and test prototype units and consulting fees. These costs are
   recorded as research and development expenses in the consolidated statements of operations.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt"><i>Share-Based Compensation</i>
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">We account for restricted stock awards (RSA&#8217;s) based on the closing market price of the Company&#8217;s
   common stock on the date of grant. We account for stock options awarded to employees and
   non-employee directors under the fair value method of accounting using the Black-Scholes valuation
   model to estimate fair value at the grant date. The model requires us to make estimates and
   assumptions regarding the expected life of the option, the risk-free interest rate, the expected
   volatility of our common stock price and the expected dividend yield. The fair value of equity
   awards is amortized to expense over the vesting period, generally four years. Refer to Note 14 for
   additional information.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt"><i>Income Taxes</i>
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">Income taxes are accounted for under the liability method. Deferred tax assets and liabilities are
   determined based on net operating loss (&#8220;NOL&#8221;) carryforwards, research and development credit
   carryforwards, and differences between financial reporting and income tax bases of assets and
   liabilities. Deferred tax assets and liabilities are measured using enacted tax rates and laws
   expected to be in effect when the differences are expected to reverse. The effect on deferred tax
   assets and liabilities of a change in tax rates is recognized in income in the period that includes
   the enactment date. A valuation allowance is recorded against deferred tax assets if it is
   unlikely that some or all of the deferred tax assets will be realized.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">The company&#8217;s financial statements reflect expected future tax consequences of uncertain tax
   positions that the company has taken or expects to take on a tax return (including a decision
   whether to file or not file a return in a particular jurisdiction) presuming the taxing
   authorities&#8217; full knowledge of the position and all relevant facts.
   </div>
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt"><i>Concentrations</i>
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">We contract with a concentrated number of customers for the sale of our products and for research
   and development contracts. For the fiscal years ended October&#160;31, 2011, 2010 and 2009, our top
   four customers accounted for 71&#160;percent, 68&#160;percent and 64&#160;percent, respectively, of our total
   annual consolidated revenue.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">The percent of consolidated revenues from each customer for the years ended October&#160;31, 2011, 2010
   and 2009, respectively are presented below.
   </div>
   <div align="center">
   <table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%">
   <!-- Begin Table Head -->
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       <td width="58%">&#160;</td>
       <td width="3%">&#160;</td>
       <td width="1%">&#160;</td>
       <td width="9%">&#160;</td>
       <td width="1%">&#160;</td>
       <td width="3%">&#160;</td>
       <td width="1%">&#160;</td>
       <td width="9%">&#160;</td>
       <td width="1%">&#160;</td>
       <td width="3%">&#160;</td>
       <td width="1%">&#160;</td>
       <td width="9%">&#160;</td>
       <td width="1%">&#160;</td>
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt">POSCO is a related party and owns approximately 8&#160;percent of the outstanding common shares of
   the Company. There can be no assurance that we will continue to achieve historical levels of sales
   of our products to our largest customers. Even though our customer base is expected to increase
   and our revenue streams to diversify, a substantial portion of net revenues could continue to
   depend on sales to a limited number of customers. Our agreements with these customers may be
   cancelled if we fail to meet certain product specifications or materially breach the agreement, and
   our customers may seek to renegotiate the terms of current agreements or renewals. The loss of, or
   a reduction in sales to, one or more of our larger customers could have a material adverse effect
   on our business, financial condition and results of operations.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt"><i>Derivatives</i>
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">We do not use derivatives for speculative purposes and through fiscal year end 2011, have not used
   derivatives for trading purposes. Derivative instruments consist of our warrants to purchase
   additional shares of common stock of Versa Power Systems, Inc. (&#8220;Versa&#8221;) and embedded derivatives
   in our Series&#160;1 Preferred Shares. We account for these derivatives using the fair-value method
   with changes in the underlying fair value recorded to earnings. Refer to Notes 2 and 12 for
   additional information.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt"><i>Use of Estimates</i>
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">The preparation of financial statements and related disclosures in conformity with accounting
   principles generally accepted in the U.S. requires management to make estimates and assumptions
   that affect the reported amounts of assets, liabilities, revenues and expenses and the disclosure
   of contingent assets and liabilities. Actual results could differ from those estimates. Estimates
   are used in accounting for, among other things, revenue recognition, excess, slow-moving and
   obsolete inventories, product warranty costs, LTSA reserves, allowance for uncollectible
   receivables, depreciation and amortization, impairment of assets, taxes, and contingencies.
   Estimates and assumptions are reviewed periodically, and the effects of revisions are reflected in
   the consolidated financial statements in the period they are determined to be necessary.
   </div>
   <!-- Folio -->
   <!-- /Folio -->
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   <div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; ">
   <div align="justify" style="font-size: 10pt; margin-top: 10pt"><i>Comprehensive Income (Loss)</i>
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">Comprehensive loss of $45.7&#160;million, $55.7&#160;million and $68.7&#160;million includes net loss attributable
   to FuelCell Energy, Inc. of $45.7&#160;million, $55.7&#160;million and $68.7&#160;million (as reported before
   preferred dividends and adjustment for modification of redeemable preferred stock) and foreign
   currency translation adjustments of $4.0 thousand, $13.0 thousand and $2.0 thousand for the years
   ended October&#160;31, 2011, 2010 and 2009 respectively, which are included as a component of
   stockholders&#8217; (deficit)&#160;equity in the consolidated balance sheets.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt"><i>Foreign Currency Translation</i>
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">The translation of FuelCell Korea Ltd&#8217;s financial statements results in translation gains or
   losses, which are recorded in accumulated other comprehensive income (loss)&#160;within stockholders&#8217;
   (deficit)&#160;equity.
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt">Our Canadian subsidiary, FCE Ltd., is financially and operationally integrated and therefore the
   temporal method of translation of foreign currencies is followed. The functional currency is U.S.
   dollars. We are subject to foreign currency transaction gains and losses as certain invoices are
   denominated in Canadian dollars. We recognized a gain of $1.0&#160;million, a loss of $0.01&#160;million and
   a loss of $0.2&#160;million for the years ended October&#160;31, 2011, 2010 and 2009, respectively. These
   amounts have been classified as interest and other income, net in the consolidated statements of
   operations.
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt"><i>Subsequent Events</i>
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">We have evaluated subsequent events and are not aware of any significant events that occurred
   subsequent to the balance sheet date but prior to the filing of this Form 10-K with the SEC that
   would have a material impact on our consolidated financial statements.
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt"><b><i>Recently Adopted Accounting Guidance</i></b>
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">In April&#160;2010, the FASB provided guidance on defining a milestone and determining when it may be
   appropriate to apply the milestone method of revenue recognition for research or development
   transactions. Research or development arrangements frequently include payment provisions whereby a
   portion or all of the consideration is contingent upon the achievement of milestone events. An
   entity may only recognize consideration that is contingent upon the achievement of a milestone in
   its entirety in the period the milestone is achieved only if the milestone meets certain criteria.
   We adopted this guidance effective November&#160;1, 2010 and it did not impact our financial statements.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">In December&#160;2009, the FASB issued revised guidance related to the consolidation of variable
   interest entities (&#8220;VIE&#8221;). The revised guidance requires reporting entities to evaluate former
   qualified special purpose entities for consolidation, changes the approach to determining a VIE&#8217;s
   primary beneficiary from a quantitative assessment to a qualitative assessment designed to identify
   a controlling financial interest, and increases the frequency of required reassessments to
   determine whether a company is the primary beneficiary of a VIE. It also clarifies, but does not
   significantly change, the characteristics that identify a VIE. We adopted this guidance effective
   November&#160;1, 2010 and it did not impact our financial statements.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">In October&#160;2009, the FASB issued guidance updating accounting standards for revenue recognition for
   multiple-deliverable arrangements. The stated objective of the update was to address the
   accounting for multiple-deliverable arrangements to enable vendors to account for products or
   services separately rather than as a combined unit. The guidance provides amended methodologies
   for separating consideration in multiple-deliverable arrangements and expands disclosure
   requirements. We adopted this guidance for revenue arrangements entered into or materially
   modified after November&#160;1, 2010 and it did not have a material impact on our financial statements
   or disclosures to date.
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt">In June&#160;2009, the FASB issued accounting guidance which requires a company to perform ongoing
   reassessment of whether it is the primary beneficiary of a variable interest entity (&#8220;VIE&#8221;).
   Specifically, the guidance modifies how a company determines when an entity that is insufficiently
   capitalized or is not controlled through voting (or similar rights) should be consolidated. The
   guidance clarifies that the determination of whether a company is required to consolidate a VIE is
   based on, among other things, an entity&#8217;s purpose and design and a company&#8217;s ability to direct the
   activities of the VIE that most significantly impact the VIE&#8217;s economic performance. The guidance
   requires an ongoing reassessment of whether a company is the primary beneficiary of a VIE and
   enhanced disclosures of the company&#8217;s involvement in VIEs and any significant changes in risk
   exposure due to that involvement. We adopted this guidance effective November&#160;1, 2010 and it did
   not have an impact on our financial statements.
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt"><b><i>Recent Accounting Guidance Not Yet Effective</i></b>
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">In January&#160;2010, the FASB issued guidance that requires new disclosures for fair value measurements
   and provides clarification for existing disclosure requirements. This amended guidance requires
   disclosures about inputs and valuation techniques used to measure fair value as well as disclosures
   about significant transfers in and out of Levels 1 and Levels 2 fair value measurements and
   disclosures about the purchase, sale, issuance and settlement activity of Level 3 fair value
   measurements. This guidance is effective for interim and annual reporting periods beginning after
   December&#160;15, 2009, except for disclosures about the purchase, sale, issuance and settlement
   activity of Level 3 fair value measurements, which is effective for fiscal years beginning after
   December&#160;15, 2010. The Company was not impacted by the disclosures effective for interim periods
   beginning after December&#160;15, 2009 and we do not expect the remaining disclosures required after
   December&#160;15, 2010 upon adoption of this guidance will have a material impact on our financial
   statements or disclosures.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">In May&#160;2011, the FASB issued new guidance that clarifies and changes some fair value measurement
   principles and disclosure requirements. Among them is the clarification that the concepts of
   highest and best use and valuation premise in a fair value measurement should only be applied when
   measuring the fair value of nonfinancial assets. Additionally, the new guidance requires
   quantitative information about unobservable inputs, and disclosure of the valuation processes used
   and narrative descriptions with regard to fair value measurements within the Level 3 categorization
   of the fair value hierarchy. The new guidance is effective for interim and annual reporting periods
   beginning after December&#160;15, 2011, with early adoption prohibited. The adoption of this new
   guidance is not expected to have a material impact on our financial statements or disclosures.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">In June&#160;2011, the FASB issued guidance that eliminates the option to present items of other
   comprehensive income (&#8220;OCI&#8221;) as part of the statement of changes in stockholders&#8217; equity, and
   instead requires either OCI presentation and net income in a single continuous statement to the
   statement of operations, or as a separate statement of comprehensive income. This new guidance is
   effective for fiscal years, and interim periods within those years, beginning after December&#160;15,
   2011, with early adoption permitted. The Company is required to adopt this update in the first
   quarter of fiscal year 2013. The adoption of this accounting guidance is not expected to have a
   material impact on our financial statements.
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                <p>A valuation allowance for trade and other receivables due to an Entity within one year (or the normal operating cycle, whichever is longer) that are expected to be uncollectible.</p>
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                <p>Face amount or stated value of common stock per share; generally not indicative of the fair market value per share.</p>
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                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 30<br><br> -Article 5<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 129<br><br> -Paragraph 4<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.29)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br></p>
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                <p>The maximum number of common shares permitted to be issued by an entity's charter and bylaws.</p>
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                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 30<br><br> -Article 5<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.29)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br></p>
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                <p>Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 30<br><br> -Article 5<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.29)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br></p>
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                <p>Total number of shares of common stock held by shareholders. May be all or portion of the number of common shares authorized. These shares represent the ownership interest of the common shareholders. Shares outstanding equals shares issued minus shares held in treasury and other adjustments, if any.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.3-04)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6959260&amp;loc=d3e187085-122770<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Principles Board Opinion (APB)<br><br> -Number 12<br><br> -Paragraph 10<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.29)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Article 3<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 30<br><br> -Article 5<br><br><br><br></p>
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                <p>Number of common and preferred shares that were previously issued and that were repurchased by the issuing entity and held in treasury on the financial statement date. This stock has no voting rights and receives no dividends.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 29, 30<br><br> -Article 5<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.28,29)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br></p>
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  <body><span style="display: none;">v2.4.0.6</span><table class="report" border="0" cellspacing="2" id="ID0EME">
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          <div style="width: 200px;"><strong>Shareholders' (Deficit) Equity<br></strong></div>
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        <th class="th" colspan="1">12 Months Ended</th>
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      <tr>
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          <div>Oct. 31, 2011</div>
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt"><b>Note 11. Shareholders&#8217; (Deficit) Equity</b>
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt"><b><i>Registered Direct Offering</i></b>
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt">On January&#160;13, 2011 we sold an aggregate of 10,160,428 units at a negotiated price of $1.87 per
   unit, with each unit consisting of (i)&#160;one share of FuelCell Energy, Inc. common stock, par value
   $0.0001 per share (&#8220;Common Stock&#8221;) and (ii)&#160;one warrant to purchase 1.0 share of Common Stock, in a
   registered direct offering for gross proceeds of $19.0&#160;million. The net proceeds from the sale of
   the units, after deducting the placement agent fees and other estimated offering expenses, was
   approximately $17.8&#160;million. We have used and intend to use the proceeds from this offering for
   product development, project financing, expansion of manufacturing capacity, and general corporate
   purposes. The warrants have an exercise price of $2.29 per share and are exercisable beginning on
   the date that is six months and one day after the closing date and will expire twenty one months
   after issuance.
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt">Additionally, FuelCell Energy exercised its right in the fourth quarter of fiscal 2011 to require
   the investor to purchase 10.0&#160;million additional shares. The sale price for the additional shares
   was based on a fixed ten percent discount to a volume weighted average price (&#8220;VWAP&#8221;) measurement
   at the time FuelCell Energy exercised the option. The net proceeds from the sale of the shares,
   after deducting agent fees and other expenses, were approximately $8.7&#160;million. FuelCell Energy
   cannot require the investor to purchase more than $20&#160;million of additional shares.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt"><b><i>Common Stock</i></b>
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">During fiscal 2011, the Company sold 3,904,496 shares of the Company&#8217;s common stock on the open
   market and raised approximately $6.4&#160;million, net of fees.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">During the third quarter of fiscal 2010, the Company sold 27.6&#160;million shares of our common stock
   at $1.25 per share in a public offering that generated net cash proceeds of approximately $32.1
   million. The Company has and intends to use the net proceeds from this offering for product
   development, project financing, to
   expand manufacturing capacity and for general corporate purposes. The Company also issued 1.0
   million shares under employee benefit plans.
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable).  Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Article 3<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 29, 30, 31<br><br> -Article 5<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 310<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SAB TOPIC 4.E)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6228006&amp;loc=d3e74512-122707<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21484-112644<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 4<br><br> -Subparagraph (SAB TOPIC 4.C)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6959260&amp;loc=d3e187143-122770<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 129<br><br> -Paragraph 2, 3, 4, 5, 6, 7, 8<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Preferred Stock<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6521494<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 5<br><br> -Paragraph 15<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 08<br><br> -Article 4<br><br><br><br>Reference 10: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.3-04)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6959260&amp;loc=d3e187085-122770<br><br><br><br>Reference 11: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Staff Accounting Bulletin (SAB)<br><br> -Number Topic 4<br><br> -Section C<br><br><br><br>Reference 12: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 5<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21488-112644<br><br><br><br>Reference 13: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.29-31)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 14: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Article 4<br><br> -Section 08<br><br> -Paragraph d<br><br><br><br>Reference 15: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Staff Accounting Bulletin (SAB)<br><br> -Number Topic 4<br><br> -Section E<br><br><br><br>Reference 16: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6405834&amp;loc=d3e23285-112656<br><br><br><br>Reference 17: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21475-112644<br><br><br><br>Reference 18: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(d),(e))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6881521&amp;loc=d3e23780-122690<br><br><br><br>Reference 19: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 43<br><br> -Chapter 1<br><br> -Section B<br><br> -Paragraph 7, 11A<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 20: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<br><br><br><br>Reference 21: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Principles Board Opinion (APB)<br><br> -Number 12<br><br> -Paragraph 10<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 22: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 6<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21506-112644<br><br><br><br>Reference 23: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 11<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21564-112644<br><br><br><br></p>
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                <p>This is focus fiscal year of the document report in CCYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.</p>
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                    <td><strong> Name:</strong></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The end date of the period reflected on the cover page if a periodic report. For all other reports and registration statements containing historical data, it is the date up through which that historical data is presented.  If there is no historical data in the report, use the filing date. The format of the date is CCYY-MM-DD.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The type of document being provided (such as 10-K, 10-Q, N-1A, etc). The document type is limited to the same value as the supporting SEC submission type, minus any "/A" suffix. The acceptable values are as follows: S-1, S-3, S-4, S-11, F-1, F-3, F-4, F-9, F-10, 6-K, 8-K, 10, 10-K, 10-Q, 20-F, 40-F, N-1A, 485BPOS, 497, NCSR, N-CSR, N-CSRS, N-Q, 10-KT, 10-QT, 20-FT, and Other.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_DocumentType</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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                    <td><strong> Data Type:</strong></td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation 12B<br><br> -Number 240<br><br> -Section 12b<br><br> -Subsection 1<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_EntityCentralIndexKey</nobr></td>
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                <p>Indicate number of shares outstanding of each of registrant's classes of common stock, as of latest practicable date. Where multiple classes exist define each class by adding class of stock items such as Common Class A [Member], Common Class B [Member] onto the Instrument [Domain] of the Entity Listings, Instrument</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Indicate "Yes" or "No" whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_EntityCurrentReportingStatus</nobr></td>
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                <p>Indicate whether the registrant is one of the following: (1) Large Accelerated Filer, (2) Accelerated Filer, (3) Non-accelerated Filer, or (4) Smaller Reporting Company. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p>
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                <p>No definition available.</p>
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                <p>State aggregate market value of voting and non-voting common equity held by non-affiliates computed by reference to price at which the common equity was last sold, or average bid and asked price of such common equity, as of the last business day of registrant's most recently completed second fiscal quarter. The public float should be reported on the cover page of the registrants form 10K.</p>
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                <p>No definition available.</p>
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                <p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation 12B<br><br> -Number 240<br><br> -Section 12b<br><br> -Subsection 1<br><br><br><br></p>
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                    <td><strong> Name:</strong></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Indicate "Yes" or "No" if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                <p>Indicate "Yes" or "No" if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                    <td><strong> Name:</strong></td>
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          <div style="width: 200px;"><strong>Redeemable Preferred Stock<br></strong></div>
        </th>
        <th class="th" colspan="1">12 Months Ended</th>
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      <tr>
        <th class="th">
          <div>Oct. 31, 2011</div>
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt"><b>Note 12. Redeemable Preferred Stock</b>
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt"><b><i>Redeemable Series&#160;B Preferred Stock</i></b>
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt">We have 250,000 shares of our 5&#160;percent Series&#160;B Cumulative Convertible Perpetual Preferred Stock
   (Liquidation Preference $1,000) (&#8220;Series&#160;B Preferred Stock&#8221;) authorized for issuance. At October
   31, 2011 and 2010, there were 64,020 shares of Series&#160;B Preferred Stock issued and outstanding,
   with a carrying value of $59.9&#160;million. The shares of our Series&#160;B Preferred Stock and the shares
   of our common stock issuable upon conversion of the shares of our Series&#160;B Preferred Stock are
   covered by a registration rights agreement. The following is a summary of certain provisions of
   our Series&#160;B Preferred Stock.
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   <div style="text-align: justify"><i>Ranking &#8212; </i>Shares of Series&#160;B Preferred Stock rank with respect to dividend rights and
   rights upon our liquidation, winding up or dissolution:
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       <td width="1%">&#160;</td>
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   <div style="text-align: justify">senior to shares of our common stock;
   </div></td>
   </tr>
   <tr>
       <td style="font-size: 8pt">&#160;</td>
   </tr>
   <tr valign="top" style="font-size: 10pt; color: #000000; background: transparent">
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       <td width="1%">&#160;</td>
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   <div style="text-align: justify">junior to our debt obligations; and
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   <tr>
       <td style="font-size: 8pt">&#160;</td>
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   <tr valign="top" style="font-size: 10pt; color: #000000; background: transparent">
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       <td width="1%">&#160;</td>
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   <div style="text-align: justify">effectively junior to our subsidiaries&#8217; (i)&#160;existing and future liabilities
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   <tr valign="top" style="font-size: 10pt; color: #000000; background: transparent">
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       <td>
   <div style="text-align: justify"><i>Dividends &#8212; </i>The Series&#160;B Preferred Stock pays cumulative annual dividends of $50 per
   share which are payable quarterly in arrears on February&#160;15, May&#160;15, August&#160;15 and
   November&#160;15, which commenced on February&#160;15, 2005, when, as and if declared by the board
   of directors. Dividends accumulate and are cumulative from the date of original
   issuance. Accumulated dividends on the Series&#160;B Preferred Stock do not bear interest.
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   <tr>
       <td style="font-size: 8pt">&#160;</td>
   </tr>
   <tr valign="top" style="font-size: 10pt; color: #000000; background: transparent">
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       <td width="3%" nowrap="nowrap" align="left">&#160;</td>
       <td width="1%">&#160;</td>
       <td>
   <div style="text-align: justify">The dividend rate is subject to upward adjustment as set forth in the Certificate of
   Designation if we fail to pay, or to set apart funds to pay, any quarterly dividend. The
   dividend rate is also subject to upward adjustment as set forth in the Registration Rights
   Agreement entered into with the Initial Purchasers if we fail to satisfy our registration
   obligations with respect to the Series&#160;B Preferred Stock (or the underlying common shares)
   under the Registration Rights Agreement.
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   <tr>
       <td style="font-size: 8pt">&#160;</td>
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   <tr valign="top" style="font-size: 10pt; color: #000000; background: transparent">
       <td width="4%" style="background: transparent">&#160;</td>
       <td width="3%" nowrap="nowrap" align="left">&#160;</td>
       <td width="1%">&#160;</td>
       <td>
   <div style="text-align: justify">No dividends or other distributions may be paid or set apart for payment on our common
   shares (other than a dividend payable solely in shares of a like or junior ranking) unless
   all accumulated and unpaid Series&#160;B Preferred Stock dividends have been paid or funds or
   shares of common stock have been set aside for payment of accumulated and unpaid Series&#160;B
   Preferred Stock dividends.
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   </tr>
   <tr>
       <td style="font-size: 8pt">&#160;</td>
   </tr>
   <tr valign="top" style="font-size: 10pt; color: #000000; background: transparent">
       <td width="4%" style="background: transparent">&#160;</td>
       <td width="3%" nowrap="nowrap" align="left">&#160;</td>
       <td width="1%">&#160;</td>
       <td>
   <div style="text-align: justify">The dividend on the Series&#160;B Preferred Stock may be paid in cash; or at the option of the
   holder, in shares of our common stock, which will be registered pursuant to a registration
   statement to allow for the immediate sale of these common shares in the public market.
   Dividends of $3.2&#160;million were paid in cash in each of the years ended October&#160;31, 2011,
   2010 and 2009. There were no cumulative unpaid dividends at October&#160;31, 2011 and 2010.
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   </tr>
   <tr>
       <td style="font-size: 8pt">&#160;</td>
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   <tr valign="top" style="font-size: 10pt; color: #000000; background: transparent">
       <td width="4%" style="background: transparent">&#160;</td>
       <td width="3%" nowrap="nowrap" align="left"><b>&#8226;</b></td>
       <td width="1%">&#160;</td>
       <td>
   <div style="text-align: justify"><i>Liquidation &#8212; </i>The Series&#160;B Preferred Stock stockholders are entitled to receive, in
   the event that we are liquidated, dissolved or wound up, whether voluntary or
   involuntary, $1,000 per share plus all accumulated and unpaid dividends to the date of
   that liquidation, dissolution, or winding up (&#8220;Liquidation Preference&#8221;). Until the
   holders of Series&#160;B Preferred Stock receive their Liquidation Preference in full, no
   payment will be made on any junior shares, including shares of our common stock. After
   the Liquidation Preference is paid in full, holders of the Series&#160;B Preferred Stock will
   not be entitled to receive any further distribution of our assets. At October&#160;31, 2011
   and 2010, the Series&#160;B Preferred Stock had a Liquidation Preference of $64.0&#160;million.
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   </tr>
   </table>
   </div>
   <!-- Folio -->
   <!-- /Folio -->
   </div>
   <!-- PAGEBREAK -->
   <div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; ">
   <div style="margin-top: 10pt">
   </div>
   <div style="margin-top: 10pt">
   <table width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; text-align: left">
   <tr valign="top" style="font-size: 10pt; color: #000000; background: transparent">
       <td width="4%" style="background: transparent">&#160;</td>
       <td width="3%" nowrap="nowrap" align="left"><b>&#8226;</b></td>
       <td width="1%">&#160;</td>
       <td>
   <div style="text-align: justify"><i>Conversion Rights &#8212; </i>Each Series&#160;B Preferred Stock share may be converted at any time,
   at the option of the holder, into 85.1064 shares of our common stock (which is
   equivalent to an initial conversion price of $11.75 per share) plus cash in lieu of
   fractional shares. The conversion rate is subject to adjustment upon the occurrence of
   certain events, as described below, but will not be adjusted for accumulated and unpaid
   dividends. If converted, holders of Series&#160;B Preferred Stock do not receive a cash
   payment for all accumulated and unpaid dividends; rather, all accumulated and unpaid
   dividends are cancelled.
   </div></td>
   </tr>
   <tr>
       <td style="font-size: 8pt">&#160;</td>
   </tr>
   <tr valign="top" style="font-size: 10pt; color: #000000; background: transparent">
       <td width="4%" style="background: transparent">&#160;</td>
       <td width="3%" nowrap="nowrap" align="left">&#160;</td>
       <td width="1%">&#160;</td>
       <td>
   <div style="text-align: justify">Beginning after November&#160;20, 2009 we may, at our option, cause shares of Series&#160;B
   Preferred Stock to be automatically converted into that number of shares of our common
   stock that are issuable at the then prevailing conversion rate. We may exercise our
   conversion right only if the closing price of our common stock exceeds 150&#160;percent of the
   then prevailing conversion price ($11.75 at October&#160;31, 2011) for 20 trading days during
   any consecutive 30 trading day period, as described in the Certificate of Designation.
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   </tr>
   <tr>
       <td style="font-size: 8pt">&#160;</td>
   </tr>
   <tr valign="top" style="font-size: 10pt; color: #000000; background: transparent">
       <td width="4%" style="background: transparent">&#160;</td>
       <td width="3%" nowrap="nowrap" align="left">&#160;</td>
       <td width="1%">&#160;</td>
       <td>
   <div style="text-align: justify">If holders of Series&#160;B Preferred Stock elect to convert their shares in connection with
   certain fundamental changes (as described below and in the Certificate of Designation), we
   will in certain circumstances increase the conversion rate by a number of additional
   shares of common stock upon conversion or, in lieu thereof, we may in certain
   circumstances elect to adjust the conversion rate and related conversion obligation so
   that shares of our Series&#160;B Preferred Stock are converted into shares of the acquiring or
   surviving company, in each case as described in the Certificate of Designation.
   </div></td>
   </tr>
   <tr>
       <td style="font-size: 8pt">&#160;</td>
   </tr>
   <tr valign="top" style="font-size: 10pt; color: #000000; background: transparent">
       <td width="4%" style="background: transparent">&#160;</td>
       <td width="3%" nowrap="nowrap" align="left">&#160;</td>
       <td width="1%">&#160;</td>
       <td>
   <div style="text-align: justify">The adjustment of the conversion price is to prevent dilution of the interests of the
   holders of the Series&#160;B Preferred Stock from the following:
   </div></td>
   </tr>
   </table>
   </div>
   <div style="margin-top: 10pt">
   <table width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; text-align: left">
   <tr valign="top" style="font-size: 10pt; color: #000000; background: transparent">
       <td width="12%" style="background: transparent">&#160;</td>
       <td width="3%" nowrap="nowrap" align="left"><b>&#8226;</b></td>
       <td width="1%">&#160;</td>
       <td>
   <div style="text-align: justify">Issuances of common stock as a dividend or distribution to holders of our
   common stock;
   </div></td>
   </tr>
   <tr>
       <td style="font-size: 8pt">&#160;</td>
   </tr>
   <tr valign="top" style="font-size: 10pt; color: #000000; background: transparent">
       <td width="12%" style="background: transparent">&#160;</td>
       <td width="3%" nowrap="nowrap" align="left"><b>&#8226;</b></td>
       <td width="1%">&#160;</td>
       <td>
   <div style="text-align: justify">Common stock share splits or share combinations;
   </div></td>
   </tr>
   <tr>
       <td style="font-size: 8pt">&#160;</td>
   </tr>
   <tr valign="top" style="font-size: 10pt; color: #000000; background: transparent">
       <td width="12%" style="background: transparent">&#160;</td>
       <td width="3%" nowrap="nowrap" align="left"><b>&#8226;</b></td>
       <td width="1%">&#160;</td>
       <td>
   <div style="text-align: justify">Issuances to holders of our common stock of any rights, warrants or options
   to purchase our common stock for a period of less than 60&#160;days; and
   </div></td>
   </tr>
   <tr>
       <td style="font-size: 8pt">&#160;</td>
   </tr>
   <tr valign="top" style="font-size: 10pt; color: #000000; background: transparent">
       <td width="12%" style="background: transparent">&#160;</td>
       <td width="3%" nowrap="nowrap" align="left"><b>&#8226;</b></td>
       <td width="1%">&#160;</td>
       <td>
   <div style="text-align: justify">Distributions of assets, evidences of indebtedness or other property to
   holders of our common stock.
   </div></td>
   </tr>
   </table>
   </div>
   <div style="margin-top: 10pt">
   <table width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; text-align: left">
   <tr valign="top" style="font-size: 10pt; color: #000000; background: transparent">
       <td width="4%" style="background: transparent">&#160;</td>
       <td width="3%" nowrap="nowrap" align="left"><b>&#8226;</b></td>
       <td width="1%">&#160;</td>
       <td>
   <div style="text-align: justify"><i>Redemption &#8212; </i>We do not have the option to redeem the shares of Series&#160;B Preferred
   Stock. However, holders of the Series&#160;B Preferred Stock can require us to redeem all or
   part of their shares at a redemption price equal to the Liquidation Preference of the
   shares to be redeemed in the case of a &#8220;fundamental change.&#8221; A fundamental change will
   be deemed to have occurred if any of the following occurs:
   </div></td>
   </tr>
   </table>
   </div>
   <div style="margin-top: 10pt">
   <table width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; text-align: left">
   <tr valign="top" style="font-size: 10pt; color: #000000; background: transparent">
       <td width="12%" style="background: transparent">&#160;</td>
       <td width="3%" nowrap="nowrap" align="left"><b>&#8226;</b></td>
       <td width="1%">&#160;</td>
       <td>
   <div style="text-align: justify">any &#8220;person&#8221; or &#8220;group&#8221; is or becomes the beneficial owner, directly or
   indirectly, of 50&#160;percent or more of the total voting power of all classes of
   our capital stock then outstanding and normally entitled to vote in the election
   of directors;
   </div></td>
   </tr>
   <tr>
       <td style="font-size: 8pt">&#160;</td>
   </tr>
   <tr valign="top" style="font-size: 10pt; color: #000000; background: transparent">
       <td width="12%" style="background: transparent">&#160;</td>
       <td width="3%" nowrap="nowrap" align="left"><b>&#8226;</b></td>
       <td width="1%">&#160;</td>
       <td>
   <div style="text-align: justify">during any period of two consecutive years, individuals who at the beginning
   of such period constituted the Board of Directors (together with any new
   directors whose election by our Board of Directors or whose nomination for
   election by our shareholders was approved by a vote of two-thirds of our
   directors then still in office who were either directors at the beginning of
   such period or whose election of nomination for election was previously so
   approved) cease for any reason to constitute a majority of our directors then in
   office;
   </div></td>
   </tr>
   <tr>
       <td style="font-size: 8pt">&#160;</td>
   </tr>
   <tr valign="top" style="font-size: 10pt; color: #000000; background: transparent">
       <td width="12%" style="background: transparent">&#160;</td>
       <td width="3%" nowrap="nowrap" align="left"><b>&#8226;</b></td>
       <td width="1%">&#160;</td>
       <td>
   <div style="text-align: justify">the termination of trading of our common stock on the Nasdaq Stock Market and
   such shares are not approved for trading or quoted on any other U.S. securities
   exchange; or
   </div></td>
   </tr>
   </table>
   </div>
   <!-- Folio -->
   <!-- /Folio -->
   </div>
   <!-- PAGEBREAK -->
   <div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; ">
   <div style="margin-top: 6pt">
   <table width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; text-align: left">
   <tr valign="top" style="font-size: 10pt; color: #000000; background: transparent">
       <td width="12%" style="background: transparent">&#160;</td>
       <td width="3%" nowrap="nowrap" align="left"><b>&#8226;</b></td>
       <td width="1%">&#160;</td>
       <td>
   <div style="text-align: justify">we consolidate with or merge with or into another person or another person
   merges with or into us or the sale, assignment, transfer, lease, conveyance or
   other disposition of all or substantially all of our assets and certain of our
   subsidiaries, taken as a whole, to another person and, in the case of any such
   merger or consolidation, our securities that are outstanding immediately prior
   to such transaction and which represent 100&#160;percent of the aggregate voting
   power of our voting stock are changed into or exchanged for cash, securities or
   property, unless pursuant to the transaction such securities are changed into
   securities of the surviving person that represent, immediately after such
   transaction, at least a majority of the aggregate voting power of the voting
   stock of the surviving person.
   </div></td>
   </tr>
   </table>
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt; margin-left: 8%">Notwithstanding the foregoing, holders of shares of Series&#160;B Preferred Stock will not have
   the right to require us to redeem their shares if:
   </div>
   <div style="margin-top: 10pt">
   <table width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; text-align: left">
   <tr valign="top" style="font-size: 10pt; color: #000000; background: transparent">
       <td width="12%" style="background: transparent">&#160;</td>
       <td width="3%" nowrap="nowrap" align="left"><b>&#8226;</b></td>
       <td width="1%">&#160;</td>
       <td>
   <div style="text-align: justify">the last reported sale price of shares of our common stock for any five
   trading days within the 10 consecutive trading days ending immediately before
   the later of the fundamental change or its announcement equaled or exceeded 105
   percent of the conversion price of the shares of Series&#160;B Preferred Stock
   immediately before the fundamental change or announcement;
   </div></td>
   </tr>
   <tr>
       <td style="font-size: 8pt">&#160;</td>
   </tr>
   <tr valign="top" style="font-size: 10pt; color: #000000; background: transparent">
       <td width="12%" style="background: transparent">&#160;</td>
       <td width="3%" nowrap="nowrap" align="left"><b>&#8226;</b></td>
       <td width="1%">&#160;</td>
       <td>
   <div style="text-align: justify">at least 90&#160;percent of the consideration (excluding cash payments for
   fractional shares) and, in respect of dissenters&#8217; appraisal rights, if the
   transaction constituting the fundamental change consists of shares of capital
   stock traded on a U.S. national securities exchange, or which will be so traded
   or quoted when issued or exchanged in connection with a fundamental change, and
   as a result of the transaction, shares of Series&#160;B Preferred Stock become
   convertible into such publicly traded securities; or
   </div></td>
   </tr>
   <tr>
       <td style="font-size: 8pt">&#160;</td>
   </tr>
   <tr valign="top" style="font-size: 10pt; color: #000000; background: transparent">
       <td width="12%" style="background: transparent">&#160;</td>
       <td width="3%" nowrap="nowrap" align="left"><b>&#8226;</b></td>
       <td width="1%">&#160;</td>
       <td>
   <div style="text-align: justify">in the case of fundamental change event in the fourth bullet above, the
   transaction is affected solely to change our jurisdiction of incorporation.
   </div></td>
   </tr>
   </table>
   </div>
   <div style="margin-top: 10pt">
   <table width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; text-align: left">
   <tr valign="top" style="font-size: 10pt; color: #000000; background: transparent">
       <td width="4%" style="background: transparent">&#160;</td>
       <td width="3%" nowrap="nowrap" align="left">&#160;</td>
       <td width="1%">&#160;</td>
       <td>
   <div style="text-align: justify">We may, at our option, elect to pay the redemption price in cash or, in shares of our
   common stock valued at a discount of 5&#160;percent from the market price of shares of our
   common stock, or any combination thereof. Notwithstanding the foregoing, we may only pay
   such redemption price in shares of our common stock that are registered under the
   Securities Act of 1933 and eligible for immediate sale in the public market by
   non-affiliates of the Company.
   </div></td>
   </tr>
   <tr>
       <td style="font-size: 8pt">&#160;</td>
   </tr>
   <tr valign="top" style="font-size: 10pt; color: #000000; background: transparent">
       <td width="4%" style="background: transparent">&#160;</td>
       <td width="3%" nowrap="nowrap" align="left"><b>&#8226;</b></td>
       <td width="1%">&#160;</td>
       <td>
   <div style="text-align: justify"><i>Voting Rights &#8212; </i>Holders of Series&#160;B Preferred Stock currently have no voting rights;
   however, holders may receive certain voting rights, as described in the Certificate of
   Designation, if (1)&#160;dividends on any shares of Series&#160;B Preferred Stock, or any other
   class or series of stock ranking on a parity with the Series&#160;B Preferred Stock with
   respect to the payment of dividends, shall be in arrears for dividend periods, whether
   or not consecutive, for six calendar quarters or (2)&#160;we fail to pay the redemption
   price, plus accrued and unpaid dividends, if any, on the redemption date for shares of
   Series&#160;B Preferred Stock following a fundamental change.
   </div></td>
   </tr>
   <tr>
       <td style="font-size: 8pt">&#160;</td>
   </tr>
   <tr valign="top" style="font-size: 10pt; color: #000000; background: transparent">
       <td width="4%" style="background: transparent">&#160;</td>
       <td width="3%" nowrap="nowrap" align="left">&#160;</td>
       <td width="1%">&#160;</td>
       <td>
   <div style="text-align: justify">So long as any shares of Series&#160;B Preferred Stock remain outstanding, we will not, without
   the consent of the holders of at least two-thirds of the shares of Series&#160;B Preferred
   Stock outstanding at the time (voting separately as a class with all other series of
   preferred stock, if any, on parity with our Series&#160;B Preferred Stock upon which like
   voting rights have been conferred and are exercisable) issue or increase the authorized
   amount of any class or series of shares ranking senior to the outstanding shares of the
   Series&#160;B Preferred Stock as to dividends or upon liquidation. In addition, we will not,
   subject to certain conditions, amend, alter or repeal provisions of our certificate of
   incorporation, including the certificate of designation relating to the Series&#160;B Preferred
   Stock, whether by merger, consolidation or otherwise, so as to adversely amend, alter or
   affect any power, preference or special right of the outstanding shares of Series&#160;B
   Preferred Stock
   or the holders thereof without the affirmative vote of not less than two-thirds of the
   issued and outstanding Series&#160;B Preferred Stock shares.
   </div></td>
   </tr>
   </table>
   </div>
   <!-- Folio -->
   <!-- /Folio -->
   </div>
   <!-- PAGEBREAK -->
   <div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; ">
   <div style="margin-top: 10pt">
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt"><b><i>Series&#160;1 Preferred Shares</i></b>
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">In connection with our acquisition of Global Thermoelectric Inc. (&#8220;Global&#8221;) in November&#160;2003, we
   acquired the obligations of Global pursuant to its outstanding 1,000,000 Series&#160;2 Preferred Shares
   (&#8220;Series&#160;2 Preferred Shares&#8221;) which continued to be held by Enbridge, Inc. With the sale of
   Global in May of 2004, the Series&#160;2 Preferred Shares were cancelled, and replaced with
   substantially equivalent Series&#160;1 Preferred Shares (&#8220;Series&#160;1 Preferred Shares&#8221;) issued by FCE
   FuelCell Energy Ltd. (&#8220;FCE Ltd&#8221;).
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">On March&#160;31, 2011, the Company entered into an agreement with Enbridge, Inc. (&#8220;Enbridge&#8221;) to modify
   the Class&#160;A Cumulative Redeemable Exchangeable Preferred Shares agreement (the &#8220;Series&#160;1 preferred
   share agreement&#8221;) between FCE Ltd, a wholly-owned subsidiary of FuelCell Energy, and Enbridge, the
   sole holder of the Series&#160;1 preferred shares. Consistent with the previous Series&#160;1 preferred share
   agreement, FuelCell continues to guarantee the return of principal and dividend obligations of FCE
   Ltd. to the Series&#160;1 preferred shareholders under the modified agreement.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">Under the original Series&#160;1 Preferred Shares provisions, FCE Ltd. had an accrued and unpaid
   dividend obligation of approximately Cdn. $12.5&#160;million representing the deferral of dividends plus
   additional dividends thereon. Payment was originally due to Enbridge as of December&#160;31, 2010, but
   was subsequently extended based on mutual consent. Under the modified share provisions, the Company
   is required to make (i)&#160;equal quarterly return of capital cash payments to the holders of the
   Series&#160;1 Preferred Shares on the last day of each calendar quarter starting on March&#160;31, 2011 and
   ending on December&#160;31, 2011 and (ii)&#160;additional return of capital cash payments, as consideration
   for the one-year deferral, calculated at a 9.8&#160;percent rate per annum on the unpaid Cdn. $12.5
   million obligation, which additional payments will also be made to the holders of the Series&#160;1
   Preferred Shares on the last day of each calendar quarter starting on March&#160;31, 2011 and ending on
   December&#160;31, 2011. Dividends accrue at a 1.25% quarterly rate on the unpaid principal balance, and
   additional dividends will accrue on the cumulative unpaid dividends (inclusive of the Cdn$12.5
   million unpaid dividend balance as of the modification date) at a rate of 1.25% per quarter,
   compounded quarterly.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">Under the original Series&#160;1 Preferred Shares provisions, FCE Ltd. was to make annual dividend
   payments totaling Cdn. $1,250,000. The modified terms of the Series&#160;1 Preferred Shares adjust these
   payments to (i)&#160;annual dividend payments of Cdn$500,000 and (ii)&#160;annual return of capital payments
   of Cdn. $750,000. These payments commenced on March&#160;31, 2011 and will end on December&#160;31, 2020.
   Additional dividends accrue on cumulative unpaid dividends at a 1.25&#160;percent quarterly rate,
   compounded quarterly, until payment thereof. On December&#160;31, 2020 the amount of all accrued and
   unpaid dividends on the Series&#160;1 Preferred Shares of Cdn$21.1&#160;million and the balance of the
   principal redemption price of Cdn$4.4&#160;million shall be paid to the holders of the Series&#160;1
   Preferred Shares. FCE Ltd. has the option of making dividend payments in the form of common stock
   or cash under the Series&#160;1 Preferred Shares provisions.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">On March&#160;31, 2011, the modified instrument had a carrying value of Cdn. $25.2&#160;million. The Company
   assessed the accounting guidance related to the classification of the preferred shares after the
   modification on March&#160;31, 2011 and concluded that the preferred shares should be classified as a
   mandatorily redeemable financial instrument, and presented as a liability on the consolidated
   balance sheet. Due to the reclassification of the instrument to a liability, the Company has
   accounted for this modification of the Series&#160;1 Preferred shares as an extinguishment and therefore
   the difference between the fair value of the consideration transferred to the holders of the
   preferred stock and the carrying amount of the preferred stock on our balance sheet prior to the
   modification represents a return to the preferred stockholder and treated in a manner similar to
   the treatment of dividends paid on preferred stock. Accordingly, the difference between (1)&#160;the
   fair value
   of the Series&#160;1 Preferred shares and (2)&#160;the carrying amount of the Series&#160;1 Preferred shares on
   our balance sheet prior to the modification was subtracted from net loss to arrive at loss to
   common stockholders in the calculation of earnings per share.
   </div>
   <!-- Folio -->
   <!-- /Folio -->
   </div>
   <!-- PAGEBREAK -->
   <div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; ">
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">The previous model used to value the original Series&#160;I Preferred shares was modified to value the
   pre-modification contract, to reflect the new cash-flows discussed above. The notional amount of
   the instrument is accreted beginning in 2011 to correspond to the initial four quarterly returns of
   capital payments in 2011 and to the quarterly $187,500 paid from 2011-2020 as return of capital.
   It is assumed that the Company will exercise the call option to force conversion in 2020. The
   conversion feature is modeled using a lattice approach. Call option strikes are adjusted for
   cumulative dividends and the conversion ratio is adjusted by the notional schedule. The stock is
   projected in the future assuming a log-normal distribution. The stock volatility, the interest
   rate curve, the foreign exchange rates and credit spreads are assumed to be deterministic. The
   cumulative dividend is modeled as a quarterly cash dividend component and a cumulative payment in
   2020.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">The revaluation of the Series&#160;1 Preferred shares resulted in a reduction of additional paid in
   capital of $9.0&#160;million, which is also presented on the consolidated statements of operations as a
   charge to modification of redeemable preferred stock of subsidiary to arrive at net loss to common
   shareholders and is included in the calculation of earnings per share for net loss to common
   shareholders. The reason for the change in the value of the obligation was that the original
   obligation had been accounted for under purchase price accounting at the time of the Global
   Thermoelectric Inc. acquisition in November&#160;2003. The valuation at that time included a market risk
   discount and used the exchange rate at the time of the acquisition. Under the new valuation, the
   future estimated cash flows were discounted using the current exchange rate.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">The Company made its scheduled payments of Cdn. $10.9&#160;million during fiscal 2011 under the terms of
   the modified agreement, including the recording of interest expense of approximately Cdn. $2.3
   million. As of October&#160;31, 2011, the carrying value of the Series&#160;1 Preferred shares was Cdn.$16.6
   million ($16.7&#160;million USD) and is classified as preferred stock obligation of subsidiary on the
   consolidated balance sheets.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">In addition to the above, the significant terms of the Series&#160;1 Preferred Shares include the
   following:
   </div>
   <div style="margin-top: 10pt">
   <table width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; text-align: left">
   <tr valign="top" style="font-size: 10pt; color: #000000; background: transparent">
       <td width="4%" style="background: transparent">&#160;</td>
       <td width="3%" nowrap="nowrap" align="left"><b>&#8226;</b></td>
       <td width="1%">&#160;</td>
       <td>
   <div style="text-align: justify"><i>Voting Rights &#8212;</i>The holders of the Series&#160;1 Preferred Shares are not entitled to any
   voting rights or to receive notice of or to attend any meeting of the shareholders of
   FCE Ltd, but shall be entitled to receive notice of meetings of shareholders of FCE Ltd.
   called for the purpose of authorizing the dissolution or sale of its assets or a
   substantial part thereof.
   </div></td>
   </tr>
   <tr>
       <td style="font-size: 8pt">&#160;</td>
   </tr>
   <tr valign="top" style="font-size: 10pt; color: #000000; background: transparent">
       <td width="4%" style="background: transparent">&#160;</td>
       <td width="3%" nowrap="nowrap" align="left"><b>&#8226;</b></td>
       <td width="1%">&#160;</td>
       <td>
   <div style="text-align: justify"><i>Dividends </i>&#8212; Dividend payments can be made in cash or common stock of the Company, at
   the option of FCE Ltd., and if common stock is issued it may be unregistered. If FCE
   Ltd. elects to make such payments by issuing common stock of the Company, the number of
   common shares is determined by dividing the cash dividend obligation by 95&#160;percent of
   the volume weighted average price in US dollars at which board lots of the common shares
   have been traded on NASDAQ during the 20 consecutive trading days preceding the end of
   the calendar quarter for which such dividend in common shares is to be paid converted
   into Canadian dollars using the Bank of Canada&#8217;s noon rate of exchange on the day of
   determination.
   </div></td>
   </tr>
   <tr>
       <td style="font-size: 8pt">&#160;</td>
   </tr>
   <tr valign="top" style="font-size: 10pt; color: #000000; background: transparent">
       <td width="4%" style="background: transparent">&#160;</td>
       <td width="3%" nowrap="nowrap" align="left"><b>&#8226;</b></td>
       <td width="1%">&#160;</td>
       <td>
   <div style="text-align: justify"><i>Redemption &#8212; </i>The Series&#160;1 Preferred Shares are redeemable by FCE Ltd. for Cdn.$25 per
   share less any amounts paid as a return of capital in respect of such share plus all
   unpaid dividends and accrued interest. Holders of the Series&#160;1 Preferred Shares do not
   have any mandatory or conditional redemption rights.
   </div></td>
   </tr>
   <tr>
       <td style="font-size: 8pt">&#160;</td>
   </tr>
   <tr valign="top" style="font-size: 10pt; color: #000000; background: transparent">
       <td width="4%" style="background: transparent">&#160;</td>
       <td width="3%" nowrap="nowrap" align="left"><b>&#8226;</b></td>
       <td width="1%">&#160;</td>
       <td>
   <div style="text-align: justify"><i>Liquidation or Dissolution &#8212; </i>In the event of the liquidation or dissolution of FCE
   Ltd., the holders of Series&#160;1 Preferred Shares will be entitled to receive Cdn.$25 per
   share less any amounts paid as a return of capital in respect of such share plus all
   unpaid dividends and accrued interest. The Company has guaranteed any liquidation
   obligations of FCE Ltd.
   </div></td>
   </tr>
   <tr>
       <td style="font-size: 8pt">&#160;</td>
   </tr>
   <tr valign="top" style="font-size: 10pt; color: #000000; background: transparent">
       <td width="4%" style="background: transparent">&#160;</td>
       <td width="3%" nowrap="nowrap" align="left"><b>&#8226;</b></td>
       <td width="1%">&#160;</td>
       <td>
   <div style="text-align: justify"><i>Exchange Rights &#8212; </i>A holder of Series&#160;1 Preferred Shares has the right to exchange such
   shares for fully paid and non-assessable common stock of the Company at the following
   exchange prices:
   </div></td>
   </tr>
   </table>
   </div>
   <div style="margin-top: 10pt">
   <table width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; text-align: left">
   <tr valign="top" style="font-size: 10pt; color: #000000; background: transparent">
       <td width="12%" style="background: transparent">&#160;</td>
       <td width="3%" nowrap="nowrap" align="left"><b>&#8226;</b></td>
       <td width="1%">&#160;</td>
       <td>
   <div style="text-align: justify">Cdn$129.46 per share of common stock after July&#160;31, 2010 until July&#160;31, 2015;
   </div></td>
   </tr>
   </table>
   </div>
   <!-- Folio -->
   <!-- /Folio -->
   </div>
   <!-- PAGEBREAK -->
   <div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; ">
   <div style="margin-top: 10pt">
   </div>
   <div style="margin-top: 10pt">
   <table width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; text-align: left">
   <tr valign="top" style="font-size: 10pt; color: #000000; background: transparent">
       <td width="12%" style="background: transparent">&#160;</td>
       <td width="3%" nowrap="nowrap" align="left"><b>&#8226;</b></td>
       <td width="1%">&#160;</td>
       <td>
   <div style="text-align: justify">Cdn$138.71 per share of common stock after July&#160;31, 2015 until July&#160;31, 2020;
   and
   </div></td>
   </tr>
   </table>
   </div>
   <div style="margin-top: 10pt">
   <table width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; text-align: left">
   <tr valign="top" style="font-size: 10pt; color: #000000; background: transparent">
       <td width="12%" style="background: transparent">&#160;</td>
       <td width="3%" nowrap="nowrap" align="left"><b>&#8226;</b></td>
       <td width="1%">&#160;</td>
       <td>
   <div style="text-align: justify">at any time after July&#160;31, 2020, at a price equal to 95&#160;percent of the then
   current market price (in Cdn.$) of the Company&#8217;s common stock at the time of
   conversion.
   </div></td>
   </tr>
   </table>
   </div>
   <div style="margin-top: 10pt">
   <table width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; text-align: left">
   <tr valign="top" style="font-size: 10pt; color: #000000; background: transparent">
       <td width="4%" style="background: transparent">&#160;</td>
       <td width="3%" nowrap="nowrap" align="left">&#160;</td>
       <td width="1%">&#160;</td>
       <td>
   <div style="text-align: justify">The exchange rates set forth above shall be adjusted if the Company: (i)&#160;subdivides or
   consolidates the common stock; (ii)&#160;pays a stock dividend; (iii)&#160;issues rights, options or
   other convertible securities to the Company&#8217;s common stockholders enabling them to acquire
   common stock at a price less than 95&#160;percent of the then-current price; or (iv)&#160;fixes a
   record date to distribute to the Company&#8217;s common stockholders shares of any other class
   of securities, indebtedness or assets.
   </div></td>
   </tr>
   </table>
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt"><b><i>Derivative liability related to Series&#160;1 Preferred Shares</i></b>
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">The conversion feature and variable dividend contained in the terms of the Series&#160;1 Preferred
   Shares are not clearly and closely related to the characteristics of the Series&#160;1 Preferred Shares.
   Accordingly, these features qualify as embedded derivative instruments and are required to be
   accounted for separately and recorded as derivative financial instruments at fair value.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">The conversion feature is valued using a lattice model. This is a one-factor model used to project
   stochastic stock prices, while risk free rates, discount rates and foreign exchange rates are
   deterministic factors. Based on the pay-off profiles of the Series&#160;1 Preferred Shares, it is
   assumed that we will exercise the call option to force conversion in 2020. Conversion after 2020
   delivers a fixed pay-off to the investor, and is modeled as a fixed payment in 2020. The
   cumulative dividend is modeled as a quarterly cash dividend component (to satisfy minimum dividend
   payment requirement), and a one-time cumulative dividend payment in 2010. The cumulative dividend
   is compounded at a 2.45&#160;percent quarterly rate. Call option strikes are adjusted for the
   cumulative dividend and the conversion ratio is adjusted by the accreted notional until 2010.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">The variable dividend is valued using a Monte Carlo simulation model. The embedded derivative is
   defined as the difference between the value of a normal 5&#160;percent annual dividend payment stream,
   and the value of a stock price and foreign exchange rate linked dividend payment stream. Future
   stock prices and exchange rates are simulated following geometric Brownian motion to determine the
   stock/FX linked dividend going out to the year 2020, when the Series&#160;1 Preferred Shares are assumed
   to be force converted.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">The assumptions used in these valuation models include historical stock price volatility, risk-free
   interest rate and a credit spread based on the yield indexes of technology high yield bonds,
   foreign exchange volatility as the security is denominated in Canadian dollars, and the closing
   price of our common stock. The aggregate fair value of these derivatives included within long-term
   debt and other liabilities on the consolidated balance sheets as of October&#160;31, 2011 and 2010 was
   $0.6&#160;million and $0.5&#160;million, respectively.
   </div>
   </div>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
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<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.6</span><table class="report" border="0" cellspacing="2" id="ID0EPCBG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Consolidated Statements of Operations (USD $)<br>In Thousands, except Share data, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="3">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Oct. 31, 2011</div>
        </th>
        <th class="th">
          <div>Oct. 31, 2010</div>
        </th>
        <th class="th">
          <div>Oct. 31, 2009</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenuesAbstract', window );"><strong>Revenues:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SalesRevenueGoodsNet', window );">Product sales and revenues</a></td>
        <td class="nump">$ 115,104<span></span></td>
        <td class="nump">$ 59,226<span></span></td>
        <td class="nump">$ 73,804<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCompensationEarned', window );">Research and development contracts</a></td>
        <td class="nump">7,466<span></span></td>
        <td class="nump">10,551<span></span></td>
        <td class="nump">14,212<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total revenues</a></td>
        <td class="nump">122,570<span></span></td>
        <td class="nump">69,777<span></span></td>
        <td class="nump">88,016<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostOfRevenueAbstract', window );"><strong>Costs of revenues:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostOfGoodsSold', window );">Cost of product sales and revenues</a></td>
        <td class="nump">127,350<span></span></td>
        <td class="nump">78,060<span></span></td>
        <td class="nump">107,033<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCostsIncurredGross', window );">Cost of research and development contracts</a></td>
        <td class="nump">7,830<span></span></td>
        <td class="nump">10,370<span></span></td>
        <td class="nump">10,994<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostOfRevenue', window );">Total cost of revenues</a></td>
        <td class="nump">135,180<span></span></td>
        <td class="nump">88,430<span></span></td>
        <td class="nump">118,027<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GrossProfit', window );">Gross loss</a></td>
        <td class="num">(12,610)<span></span></td>
        <td class="num">(18,653)<span></span></td>
        <td class="num">(30,011)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingExpensesAbstract', window );"><strong>Operating expenses:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SellingGeneralAndAdministrativeExpense', window );">Administrative and selling expenses</a></td>
        <td class="nump">16,299<span></span></td>
        <td class="nump">17,150<span></span></td>
        <td class="nump">17,194<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ResearchAndDevelopmentExpense', window );">Research and development expenses</a></td>
        <td class="nump">16,768<span></span></td>
        <td class="nump">18,562<span></span></td>
        <td class="nump">19,160<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingExpenses', window );">Total operating expenses</a></td>
        <td class="nump">33,067<span></span></td>
        <td class="nump">35,712<span></span></td>
        <td class="nump">36,354<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">Loss from operations</a></td>
        <td class="num">(45,677)<span></span></td>
        <td class="num">(54,365)<span></span></td>
        <td class="num">(66,365)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestExpense', window );">Interest expense</a></td>
        <td class="num">(2,578)<span></span></td>
        <td class="num">(127)<span></span></td>
        <td class="num">(265)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromEquityMethodInvestments', window );">Income (loss) from equity investments</a></td>
        <td class="nump">58<span></span></td>
        <td class="num">(730)<span></span></td>
        <td class="num">(812)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestAndOtherIncome', window );">Interest and other income, net</a></td>
        <td class="nump">2,861<span></span></td>
        <td class="nump">1,354<span></span></td>
        <td class="nump">860<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fcel_IncomeLossBeforeRedeemablePreferredStockOfSubsidiary', window );">Loss before redeemable preferred stock of subsidiary</a></td>
        <td class="num">(45,336)<span></span></td>
        <td class="num">(53,868)<span></span></td>
        <td class="num">(66,582)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fcel_AccretionOfRedeemablePreferredStockOfSubsidiary', window );">Accretion of redeemable preferred stock of subsidiary</a></td>
        <td class="num">(525)<span></span></td>
        <td class="num">(2,367)<span></span></td>
        <td class="num">(2,092)<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments', window );">Loss before provision for income taxes</a></td>
        <td class="num">(45,861)<span></span></td>
        <td class="num">(56,235)<span></span></td>
        <td class="num">(68,674)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefit', window );">Provision for income taxes</a></td>
        <td class="num">(113)<span></span></td>
        <td class="num">(91)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net loss</a></td>
        <td class="num">(45,974)<span></span></td>
        <td class="num">(56,326)<span></span></td>
        <td class="num">(68,674)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest', window );">Net loss attributable to noncontrolling interest</a></td>
        <td class="nump">261<span></span></td>
        <td class="nump">663<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss attributable to FuelCell Energy, Inc.</a></td>
        <td class="num">(45,713)<span></span></td>
        <td class="num">(55,663)<span></span></td>
        <td class="num">(68,674)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fcel_AdjustmentForModificationOfRedeemablePreferredStockOfSubsidiary', window );">FuelCell Ltd. (adjustment from Series 1 modification)</a></td>
        <td class="num">(8,987)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DividendsPreferredStock', window );">Preferred dividends - Series B</a></td>
        <td class="num">(3,200)<span></span></td>
        <td class="num">(3,201)<span></span></td>
        <td class="num">(3,208)<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic', window );">Net loss to common shareholders</a></td>
        <td class="num">$ (57,900)<span></span></td>
        <td class="num">$ (58,864)<span></span></td>
        <td class="num">$ (71,882)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareBasicAndDilutedAbstract', window );"><strong>Net loss to common shareholders per share</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareBasic', window );">Basic</a></td>
        <td class="num">$ (0.47)<span></span></td>
        <td class="num">$ (0.63)<span></span></td>
        <td class="num">$ (0.99)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareDiluted', window );">Diluted</a></td>
        <td class="num">$ (0.47)<span></span></td>
        <td class="num">$ (0.63)<span></span></td>
        <td class="num">$ (0.99)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fcel_WeightedAverageNumberOfSharesOutstandingBasicAndDilutedAbstract', window );"><strong>Weighted average shares outstanding</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic', window );">Basic</a></td>
        <td class="nump">124,498,073<span></span></td>
        <td class="nump">93,925,863<span></span></td>
        <td class="nump">72,392,928<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding', window );">Diluted</a></td>
        <td class="nump">124,498,073<span></span></td>
        <td class="nump">93,925,863<span></span></td>
        <td class="nump">72,392,928<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fcel_AccretionOfRedeemablePreferredStockOfSubsidiary">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Accretion of redeemable preferred stock of subsidiary</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>fcel_AccretionOfRedeemablePreferredStockOfSubsidiary</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>fcel_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fcel_AdjustmentForModificationOfRedeemablePreferredStockOfSubsidiary">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Adjustment for modification of redeemable preferred stock of subsidiary</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>fcel_AdjustmentForModificationOfRedeemablePreferredStockOfSubsidiary</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>fcel_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fcel_IncomeLossBeforeRedeemablePreferredStockOfSubsidiary">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Loss before redeemable preferred stock of subsidiary</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>fcel_IncomeLossBeforeRedeemablePreferredStockOfSubsidiary</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>fcel_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fcel_WeightedAverageNumberOfSharesOutstandingBasicAndDilutedAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>fcel_WeightedAverageNumberOfSharesOutstandingBasicAndDilutedAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>fcel_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostOfGoodsSold">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total costs related to goods produced and sold during the reporting period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Article 5<br><br> -Section 03<br><br> -Paragraph 2<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.2(a))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CostOfGoodsSold</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostOfRevenue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate cost of goods produced and sold and services rendered during the reporting period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Article 5<br><br> -Section 03<br><br> -Paragraph 2<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.2)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CostOfRevenue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostOfRevenueAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CostOfRevenueAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                    <td>xbrli:stringItemType</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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          </td>
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      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DividendsPreferredStock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Equity impact of aggregate cash, stock, and paid-in-kind dividends declared for preferred shareholders during the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 942<br><br> -SubTopic 405<br><br> -Section 45<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6957935&amp;loc=d3e64057-112817<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Article 3<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Statement of Position (SOP)<br><br> -Number 01-6<br><br> -Paragraph 14<br><br> -Subparagraph l<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.3-04)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6959260&amp;loc=d3e187085-122770<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DividendsPreferredStock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareBasic">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 55<br><br> -Paragraph 52<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6945512&amp;loc=d3e4984-109258<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Emerging Issues Task Force (EITF)<br><br> -Number 07-4<br><br> -Paragraph 4<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Article 5<br><br> -Section 03<br><br> -Paragraph 20<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-04.19)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Article 7<br><br> -Paragraph 18<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 942<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.9-04.23)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879574&amp;loc=d3e536633-122882<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 128<br><br> -Paragraph 36, 37, 38<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br><br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.21)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br><br><br>Reference 10: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 21<br><br> -Article 9<br><br><br><br>Reference 11: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6920599&amp;loc=d3e1252-109256<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EarningsPerShareBasic</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareBasicAndDilutedAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EarningsPerShareBasicAndDilutedAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
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                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareDiluted">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 128<br><br> -Paragraph 11, 12, 36<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.21)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Article 5<br><br> -Section 03<br><br> -Paragraph 20<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6920599&amp;loc=d3e1252-109256<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Article 7<br><br> -Paragraph 18<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 21<br><br> -Article 9<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Emerging Issues Task Force (EITF)<br><br> -Number 07-4<br><br> -Paragraph 4<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EarningsPerShareDiluted</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GrossProfit">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.1,2)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_GrossProfit</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of operating profit and nonoperating income or expense before Income or Loss from equity method investments, income taxes, extraordinary items, and noncontrolling interest.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Article 4<br><br> -Section 08<br><br> -Paragraph h<br><br> -Subparagraph 1(i)<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(h)(1)(i))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6881521&amp;loc=d3e23780-122690<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromEquityMethodInvestments">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This item represents the entity's proportionate share for the period of the net income (loss) of its investee (such as unconsolidated subsidiaries and joint ventures) to which the equity method of accounting is applied. This item includes income or expense related to stock-based compensation based on the investor's grant of stock to employees of an equity method investee.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 323<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6382870&amp;loc=d3e33749-111570<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Principles Board Opinion (APB)<br><br> -Number 18<br><br> -Paragraph 19<br><br> -Subparagraph c<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Principles Board Opinion (APB)<br><br> -Number 18<br><br> -Paragraph 6<br><br> -Subparagraph b<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 28<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 11<br><br> -Article 7<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Article 5<br><br> -Section 03<br><br> -Paragraph 9<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.12)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncomeLossFromEquityMethodInvestments</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxExpenseBenefit">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The sum of the current income tax expense or benefit and the deferred income tax expense or benefit pertaining to continuing operations.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Income Tax Expense (or Benefit)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6515339<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 9<br><br> -Subparagraph (a),(b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 08<br><br> -Paragraph h<br><br> -Article 4<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 109<br><br> -Paragraph 45<br><br> -Subparagraph a, b<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(h))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6881521&amp;loc=d3e23780-122690<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncomeTaxExpenseBenefit</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestAndOtherIncome">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of interest income and other income recognized during the period. Included in this element is interest derived from investments in debt securities, cash and cash equivalents, and other investments which reflect the time value of money or transactions in which the payments are for the use or forbearance of money and other income from ancillary business-related activities (that is, excluding major activities considered part of the normal operations of the business).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_InterestAndOtherIncome</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpense">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cost of borrowed funds accounted for as interest that was charged against earnings during the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 835<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6450988&amp;loc=d3e26243-108391<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 942<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.9-04.9)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879574&amp;loc=d3e536633-122882<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 34<br><br> -Paragraph 21<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 9<br><br> -Article 9<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher OTS<br><br> -Name Federal Regulation (FR)<br><br> -Number Title 12<br><br> -Chapter V<br><br> -Section 563c.102<br><br> -Paragraph 9<br><br> -Subsection II<br><br> -LegacyDoc This is a non-GAAP reference that was included in the 2009 taxonomy.  It will be removed from future versions of this taxonomy.<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_InterestExpense</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-04.22)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.18)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 51<br><br> -Paragraph 38<br><br> -Subparagraph a<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 6<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6920043&amp;loc=d3e565-108580<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 51<br><br> -Paragraph A7<br><br> -Appendix A<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 130<br><br> -Paragraph 10, 15<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Other Comprehensive Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6519514<br><br><br><br>Reference 10: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 51<br><br> -Paragraph 38<br><br> -Subparagraph d<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 11: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Emerging Issues Task Force (EITF)<br><br> -Number 87-21<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 12: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Net Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6518256<br><br><br><br>Reference 13: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-04.19)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br><br><br>Reference 14: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Article 5<br><br> -Section 03<br><br> -Paragraph 19<br><br><br><br>Reference 15: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 28, 29, 30<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 16: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 20<br><br> -Article 9<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetIncomeLoss</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The portion of net Income or Loss attributable to the noncontrolling interest (if any) deducted in order to derive the portion attributable to the parent.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 810<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1A<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6921930&amp;loc=SL4573702-111684<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 810<br><br> -SubTopic 10<br><br> -Section 55<br><br> -Paragraph 4J<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6922042&amp;loc=SL4591551-111686<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 51<br><br> -Paragraph 38<br><br> -Subparagraph a<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 51<br><br> -Paragraph 38<br><br> -Subparagraph c(1)<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 51<br><br> -Paragraph A1, A4, A5<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 810<br><br> -SubTopic 10<br><br> -Section 55<br><br> -Paragraph 4K<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6922042&amp;loc=SL4591552-111686<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetIncomeLossAttributableToNoncontrollingInterest</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Net income after adjustments for dividends on preferred stock (declared in the period) and/or cumulative preferred stock (accumulated for the period).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 128<br><br> -Paragraph 9<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 11<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6920599&amp;loc=d3e1377-109256<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingExpenses">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OperatingExpenses</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingExpensesAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OperatingExpensesAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingIncomeLoss">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net result for the period of deducting operating expenses from operating revenues.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OperatingIncomeLoss</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfitLoss">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 810<br><br> -SubTopic 10<br><br> -Section 55<br><br> -Paragraph 4J<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6922042&amp;loc=SL4591551-111686<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 51<br><br> -Paragraph 38<br><br> -Subparagraph a<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 51<br><br> -Paragraph A1, A4, A5<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 51<br><br> -Paragraph 38<br><br> -Subparagraph c(1)<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 51<br><br> -Paragraph 29<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 810<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1A<br><br> -Subparagraph (a),(c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6921930&amp;loc=SL4573702-111684<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 810<br><br> -SubTopic 10<br><br> -Section 55<br><br> -Paragraph 4K<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6922042&amp;loc=SL4591552-111686<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 51<br><br> -Paragraph 5<br><br> -Subparagraph b<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 810<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 19<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6921628&amp;loc=SL4569616-111683<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of compensation earned (contract income) under a research and development arrangement accounted for as a contract to perform research and development for others.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 730<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6420387&amp;loc=d3e23199-108380<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 68<br><br> -Paragraph 14<br><br> -Subparagraph b<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 68<br><br> -Paragraph 14<br><br> -Footnote 5<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 730<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6420387&amp;loc=d3e23221-108380<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of costs incurred under a research and development arrangement accounted for as a contract to perform research and development for others.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 730<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6420387&amp;loc=d3e23199-108380<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 68<br><br> -Paragraph 14<br><br> -Subparagraph b<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 68<br><br> -Paragraph 14<br><br> -Footnote 5<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 730<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6420387&amp;loc=d3e23221-108380<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 985<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6501960&amp;loc=d3e128462-111756<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 730<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6420194&amp;loc=d3e21568-108373<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 141<br><br> -Paragraph 51<br><br> -Subparagraph g<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 2<br><br> -Paragraph 12, 13<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 86<br><br> -Paragraph 11, 12<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Aggregate revenue recognized during the period (derived from goods sold, services rendered, insurance premiums, or other activities that constitute an entity's earning process). For financial services companies, also includes investment and interest income, and sales and trading gains.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Article 5<br><br> -Section 03<br><br> -Paragraph 1<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                    <td><strong> Name:</strong></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Aggregate revenue during the period from the sale of goods in the normal course of business, after deducting returns, allowances and discounts.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Article 5<br><br> -Section 03<br><br> -Paragraph 1<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.1(a))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
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        <tr>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 43<br><br> -Chapter 4<br><br> -Paragraph 5A<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Article 5<br><br> -Section 03<br><br> -Paragraph 4<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.4)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 330<br><br> -SubTopic 10<br><br> -Section 30<br><br> -Paragraph 8<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6386349&amp;loc=d3e3636-108311<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_SellingGeneralAndAdministrativeExpense</nobr></td>
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                <p>The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
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                <p>Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 10<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6920599&amp;loc=d3e1448-109256<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 128<br><br> -Paragraph 171<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Weighted-Average Number of Common Shares Outstanding<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6528421<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 128<br><br> -Paragraph 40<br><br> -Subparagraph a<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 128<br><br> -Paragraph 8<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Emerging Issues Task Force (EITF)<br><br> -Number 07-4<br><br> -Paragraph 4<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br></p>
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  <body><span style="display: none;">v2.4.0.6</span><table class="report" border="0" cellspacing="2" id="ID0EME">
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          <div style="width: 200px;"><strong>Property, Plant and Equipment<br></strong></div>
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        <th class="th" colspan="1">12 Months Ended</th>
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                <p>The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
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      <tr>
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          <div style="width: 200px;"><strong>Accounts Receivable<br></strong></div>
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        <th class="th" colspan="1">12 Months Ended</th>
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt">Accounts receivable at October&#160;31, 2011 and 2010 consisted of the following:
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt">We bill customers for power plant sales based on reaching certain milestones. We bill the
   U.S. government for research and development contracts based on actual costs incurred, typically in
   the month subsequent to incurring costs. Unbilled recoverable costs relate to revenue recognized
   on customer contracts that have not been billed. The amounts above are presented net of an
   allowance for doubtful accounts of $0.6&#160;million and $0.4 thousand at October&#160;31, 2011 and 2010,
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for claims held for amounts due a company. Examples include trade accounts receivables, notes receivables, loans receivables.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 310<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6965416&amp;loc=d3e5066-111524<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 7<br><br> -Article 9<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Statement of Position (SOP)<br><br> -Number 01-6<br><br> -Paragraph 13<br><br> -Subparagraph d<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 310<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 11<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6965416&amp;loc=d3e5162-111524<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 3, 4<br><br> -Article 5<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(k))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6881521&amp;loc=d3e23780-122690<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.3,4)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Article 4<br><br> -Section 08<br><br> -Paragraph k<br><br><br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 310<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6965416&amp;loc=d3e5074-111524<br><br><br><br></p>
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt"><b><i>Lease agreements</i></b>
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt">In December&#160;2006, we entered into a master lease agreement that allows for the lease of computer
   equipment up to an aggregate cost of $2.5&#160;million. As of October&#160;31, 2011 and 2010, we had capital
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt">We also lease certain computer and office equipment and manufacturing facilities in Torrington, and
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   was $1.5&#160;million, $1.4&#160;million and $1.4&#160;million for the fiscal years ended October&#160;2011, 2010 and
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt">Non-cancelable minimum payments applicable to operating and capital leases as of October&#160;31, 2010
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt">Under the provisions of our LTSAs, we provide services to maintain, monitor, and repair customer
   power plants to meet minimum operating levels. Under the terms of our LTSA, the power plant must
   meet a minimum operating output during the term. If minimum output falls below the contract
   requirement, we may be subject to performance penalties or may be required to repair or replace the
   customer&#8217;s fuel cell stack. An estimate is not recorded for a potential performance guarantee
   liability until a performance issue has occurred on a particular power plant. At that point, the
   actual power plant&#8217;s output is compared against the minimum output guarantee and a reserve is
   recorded. The review of power plant performance is updated for each reporting period to
   incorporate the most recent performance of the power plant and minimum output guarantee payments
   made to customers, if any. The Company has provided for a reserve for performance guarantees,
   which is based on actual historical fleet performance which totaled $2.2&#160;million and $1.2&#160;million
   as of October&#160;31, 2011 and 2010, respectively and is recorded in Accrued Liabilities.
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt">Our reserves on LTSA contracts, excluding the reserve for performance guarantees, totaled $8.9
   million, $6.6&#160;million and $6.0&#160;million as of October&#160;31, 2011, 2010 and 2009, respectively and is
   recorded in Accrued Liabilities. Our reserve estimates are performed on a contract by contract
   basis and include cost assumptions based on what we anticipate the service requirements will be to
   fulfill obligations for each contract.
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       <td width="3%">&#160;</td>
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       <td>&#160;</td>
       <td>&#160;</td>
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       <td>&#160;</td>
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       <td>&#160;</td>
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       <td>&#160;</td>
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       <td>&#160;</td>
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt">In fiscal 2008, our five-year fuel cell stack went into production and was placed in service
   during fiscal 2009, extending the expected life by two years. Service agreements related to power
   plants that have the five-year stack design are not expected to require a stack change to continue
   to meet minimum operating levels although we have limited operating experience with these products.
   Power plants that do not have the new design may require a stack replacement and we expect to
   continue to incur costs for stack changes as the older three-year stacks reach end of life.
   </div>
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt">Under the terms of our PPAs, customers agree to purchase power from our fuel cell power plants at
   negotiated rates. Electricity rates are generally a function of the customers&#8217; current and future
   electricity pricing available from the grid. As owner of the power plants, we are responsible for
   all operating costs necessary to maintain, monitor and repair the power plants. Under certain
   agreements, we are also responsible for procuring fuel, generally natural gas, to run the power
   plants. We are not required to produce minimum amounts of power under our PPA agreements and we
   have the right to terminate PPA agreements by giving written notice to the customer, subject to
   certain exit costs.
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   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">We are involved in legal proceedings, claims and litigation arising out of the ordinary conduct of
   our business. Although we cannot assure the outcome, management presently believes that the result
   of such legal proceedings, either individually, or in the aggregate, will not have a material
   adverse effect on our consolidated financial statements, and no material amounts have been accrued
   in our consolidated financial statements with respect to these matters.
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt">We are engaged in the development, design, production and sale of high temperature fuel cells for
   clean electric power generation. Critical to the success of our business is, among other things,
   our research and development efforts, both through customer-sponsored projects and
   company-sponsored projects. The
   research and development activities are viewed as another product line that contributes to the
   development, design, production and sale of fuel cell products, however, it is not considered a
   separate operating segment. Due to the nature of the internal financial and operational reports
   reviewed by the chief operating decision maker, who does not review and assess financial information
   at a discrete enough level to be able to assess performance of research and development activities
   as if it operated as a standalone business segment, we have identified one business segment: fuel
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                <p>The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
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   <div style="text-align: justify">The Company provides for reserves on all LTSA agreements when the estimated future
   stack replacement and service costs are estimated to exceed the remaining unrecognized
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   performance penalties or may be required to repair or replace the customer&#8217;s fuel cell
   stack. An estimate is not recorded for a potential performance guarantee liability until a
   performance issue has occurred on a particular power plant. At that point, the actual
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   <div style="text-align: justify">During the second quarter of fiscal 2011, the Company incurred an obligation to repair
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   early 2009. The repair and upgrade obligation was based on events that occurred and
   knowledge obtained concerning the performance of this select group of modules during the
   second fiscal quarter of 2011 however, the formal agreement to begin the repair and upgrade
   program was not finalized until May&#160;2011. The program commenced in the third quarter of
   2011 and is expected to conclude by mid-2012. The Company recorded a charge of
   approximately $8.8&#160;million during the quarter ended April&#160;30, 2011 recorded as a cost of
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   terms for upgraded assets being deployed in the program of approximately $4.8&#160;million, which
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   customer does not renew the LTSA agreement through at least the remaining useful life of the
   upgraded assets. The reserve reflected on the consolidated balance sheet as of April&#160;30,
   2011 was approximately $11.3&#160;million as certain costs were previously incorporated in the
   Company&#8217;s LTSA reserve. For the remainder of fiscal 2011 since April&#160;30, 2011, the Company
   incurred actual repair and upgrade costs of approximately $2.9&#160;million and reduced its
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for accounts payable and accrued liabilities at the end of the reporting period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 19<br><br> -Subparagraph a<br><br> -Article 5<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 20, 24<br><br> -Article 5<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.19(a),20,24)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br></p>
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  <body><span style="display: none;">v2.4.0.6</span><table class="report" border="0" cellspacing="2" id="ID0EME">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Other Current Assets<br></strong></div>
        </th>
        <th class="th" colspan="1">12 Months Ended</th>
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt">Other current assets at October&#160;31, 2011 and October&#160;31, 2010 consisted of the following:
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                <p>No definition available.</p>
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   <div style="text-align: justify">Relates to stack replacements performed under the Company&#8217;s long-term service
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   its expected life. See note 1 for additional information. Additions during the year ended
   October&#160;31, 2011 were $15.4&#160;million. Accumulated depreciation was $2.4&#160;million and $0.1
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          <div style="width: 200px;"><strong>Debt and Leases<br></strong></div>
        </th>
        <th class="th" colspan="1">12 Months Ended</th>
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      <tr>
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       <td width="3%">&#160;</td>
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       <td>&#160;</td>
       <td align="left">$</td>
       <td align="right">4,000</td>
       <td>&#160;</td>
       <td>&#160;</td>
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       <td align="right">&#8212;</td>
       <td>&#160;</td>
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   <tr valign="bottom">
       <td>
   <div style="margin-left:15px; text-indent:-15px">Connecticut Development Authority Note
   </div></td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td align="right">3,653</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td align="right">3,831</td>
       <td>&#160;</td>
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   </div></td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td align="right">775</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td align="right">710</td>
       <td>&#160;</td>
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       <td>&#160;</td>
       <td>&#160;</td>
       <td align="right">248</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
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       <td>&#160;</td>
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       <td align="right">8,676</td>
       <td>&#160;</td>
       <td>&#160;</td>
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       <td>&#160;</td>
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       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
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       <td>
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       <td>&#160;</td>
       <td nowrap="nowrap" align="left">&#160;</td>
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       <td>&#160;</td>
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       <td>&#160;</td>
       <td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000">&#160;</td>
       <td>&#160;</td>
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       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
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       <td>&#160;</td>
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       <td>&#160;</td>
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt">In January&#160;2011, the Company entered into a $5.0&#160;million revolving credit facility with
   JPMorgan Chase Bank, N.A. and the Export-Import Bank of the United States. The credit facility is
   to be used for working capital to finance the manufacture and production and subsequent export sale
   of the Company&#8217;s products or services. The agreement has a one year term with renewal provisions.
   The outstanding principal balance of the facility bears interest, at the option of the Company of
   either the one-month LIBOR plus 1.5&#160;percent or the prime rate of JP Morgan Chase. The facility is
   secured by certain working capital assets and general intangibles as defined in the agreement, up
   to the amount of the outstanding facility balance. Aside from certain negative covenants limiting
   the Company&#8217;s ability to merge or acquire another company, sell non-inventory assets, create liens
   against collateral or change the organizational structure or identity, the facility does not
   require compliance with any financial covenants. At October&#160;31, 2011, the outstanding amount owed
   under this facility was $4.0&#160;million and is classified as current portion of long-term debt and
   other liabilities on the consolidated balance sheets.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">In April&#160;2008, we entered into a 10-year loan agreement with the Connecticut Development Authority
   to finance equipment purchases associated with manufacturing capacity expansion allowing for a
   maximum borrowing of $4.0&#160;million. The stated interest rate is 5&#160;percent and the loan is
   collateralized by the assets procured under this loan as well as $4.0&#160;million of additional
   machinery and equipment. Interest only payments were required through November&#160;2009. Principal and
   interest payments are due commencing in December&#160;2009 through May&#160;2018. The outstanding balance on
   the loan was $3.7&#160;million and $3.8 for the years ended October&#160;31, 2011 and 2010, respectively. For
   the year ended October&#160;31, 2011 $0.2&#160;million was classified as current portion of long-term debt
   and $3.5&#160;million was classified as long-term debt. Interest paid during Fiscal 2011 amounted to
   approximately $0.2&#160;million.
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt">In April&#160;2006, BFCP entered into a loan agreement with the Connecticut Clean Energy Fund for $0.5
   million, secured by assets of BFCP. Loan proceeds were designated for pre-development expenses
   associated with the
   development, construction and operation of a fuel cell generation facility in Bridgeport,
   Connecticut (the &#8220;Project&#8221;). Interest accrues monthly at an annual rate of 8.75&#160;percent. Repayment
   of principal and any accrued and unpaid interest is required on the earliest occurrence of any of
   the following events: (a)&#160;twelve months after the commencement date of the commercial operation of
   the Project, (b)&#160;the date of consummation and closing of permanent institutional financing of the
   Project, (c)&#160;the date of consummation and closing of any sale of the Project and (d)&#160;the date upon
   which certain change in control events occur related to BFCP. None of these events has occurred and
   we have not made any payments or prepayments as of October&#160;31, 2011. The outstanding balance on
   this loan was $0.8&#160;million, including $0.2&#160;million of accrued interest, as of October&#160;31, 2011.
   This note is classified as currently payable as the timing of events that would result in repayment
   are not determinable.
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt">We lease computer equipment under master lease agreements. Lease payment terms are generally
   thirty-six months from the date of acceptance for leased equipment.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">Aggregate annual principal payments under our loan agreements, excluding payments relating to the
   revolving credit facility, and capital lease obligations for the years subsequent to October&#160;31,
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       <td>&#160;</td>
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       <td>&#160;</td>
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       <td>&#160;</td>
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       <td>&#160;</td>
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       <td>&#160;</td>
       <td>&#160;</td>
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       <td>&#160;</td>
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       <td>&#160;</td>
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       <td>&#160;</td>
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       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
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       <td>&#160;</td>
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       <td>&#160;</td>
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<DOCUMENT>
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  <body><span style="display: none;">v2.4.0.6</span><table class="report" border="0" cellspacing="2" id="ID0EME">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Income Taxes<br></strong></div>
        </th>
        <th class="th" colspan="1">12 Months Ended</th>
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      <tr>
        <th class="th">
          <div>Oct. 31, 2011</div>
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   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">The components of loss from continuing operations before income taxes for the fiscal years ended
   October&#160;31, 2011, 2010, and 2009 were as follows:
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       <td width="3%">&#160;</td>
       <td width="1%">&#160;</td>
       <td width="9%">&#160;</td>
       <td width="1%">&#160;</td>
       <td width="3%">&#160;</td>
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       <td width="9%">&#160;</td>
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       <td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"><b>2010</b></td>
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       <td>&#160;</td>
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       <td>&#160;</td>
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       <td>&#160;</td>
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       <td>&#160;</td>
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           <td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000">&#160;</td>
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           <td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000">&#160;</td>
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt">There was a current income tax expense of $0.1&#160;million related to foreign withholding taxes in
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   October&#160;31, 2011 and 2010. There was no current or deferred federal income tax expense (benefit)
   for the year ended October&#160;31, 2009. Franchise tax expense, which is included in administrative
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   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">The reconciliation of the federal statutory income tax rate to our effective income tax rate for
   the years ended October&#160;31, 2011, 2010 and 2009 was as follows:
   </div>
   <div align="center">
   <table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%">
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       <td width="9%">&#160;</td>
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       <td width="3%">&#160;</td>
       <td width="1%">&#160;</td>
       <td width="9%">&#160;</td>
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       <td width="3%">&#160;</td>
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       <td>&#160;</td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"><b>2010</b></td>
       <td>&#160;</td>
       <td>&#160;</td>
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   <div style="margin-left:15px; text-indent:-15px">&#160;
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       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
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       <td>&#160;</td>
       <td nowrap="nowrap" align="left">&#160;</td>
       <td align="right">(34.0</td>
       <td nowrap="nowrap">)%</td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="left">&#160;</td>
       <td align="right">(34.0</td>
       <td nowrap="nowrap">)%</td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="left">&#160;</td>
       <td align="right">(34.0</td>
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   <tr valign="bottom"><!-- Blank Space -->
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       <td>&#160;</td>
       <td>&#160;</td>
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       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
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       <td>&#160;</td>
       <td>&#160;</td>
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   </div></td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
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       <td>&#160;</td>
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       <td>&#160;</td>
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       <td align="right">0.3</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
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       <td>&#160;</td>
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       <td>&#160;</td>
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       <td>&#160;</td>
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       <td>&#160;</td>
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       <td>&#160;</td>
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       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
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       <td>&#160;</td>
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       <td>&#160;</td>
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       <td>&#160;</td>
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       <td>&#160;</td>
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       <td>&#160;</td>
       <td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000">&#160;</td>
       <td>&#160;</td>
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   <tr valign="bottom"><!-- Blank Space -->
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   <div style="margin-left:15px; text-indent:-15px">&#160;
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       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
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       <td>&#160;</td>
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       <td nowrap="nowrap">%</td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="left">&#160;</td>
       <td align="right">&#8212;</td>
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       <td>&#160;</td>
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       <td>&#160;</td>
           <td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000">&#160;</td>
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       <td>&#160;</td>
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   <!-- PAGEBREAK -->
   <div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; ">
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">Our deferred tax assets and liabilities consisted of the following at October&#160;31, 2011 and
   2010:
   </div>
   <div align="center">
   <table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%">
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       <td>&#160;</td>
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       <td>&#160;</td>
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       <td>&#160;</td>
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt">We continually evaluate our deferred tax assets as to whether it is &#8220;more likely than not&#8221;
   that the deferred tax assets will be realized. In assessing the realizability of our deferred tax
   assets, management considers the scheduled reversal of deferred tax liabilities, projected future
   taxable income and tax planning strategies. Based on the projections for future taxable income
   over the periods in which the deferred tax assets are realizable, management believes that
   significant uncertainty exists surrounding the recoverability of the deferred tax assets. As a
   result, we recorded a full valuation allowance against our net deferred tax assets. Approximately
   $4.2&#160;million of the valuation allowance will reduce additional paid in capital upon subsequent
   recognition of any related tax benefits.
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt">At October&#160;31, 2011, we had federal and state NOL carryforwards of $629&#160;million and $357&#160;million,
   respectively, for which a portion of the NOL has not been recognized in connection with share-based
   compensation. The Federal NOLs expire in varying amounts from 2020 through 2031 while state NOLs
   expire in varying amounts from 2012 through 2031. Additionally, we had $9.3&#160;million of
   state tax credits available, of which $1&#160;million expires in 2018. The remaining credits do not
   expire.
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt">Certain transactions involving the Company&#8217;s beneficial ownership occurred in fiscal 2011 and prior
   years, which could have resulted in a stock ownership change for purposes of Section&#160;382 of the
   Internal Revenue Code of 1986, as amended. We have completed a detailed Section&#160;382 study in
   fiscal 2011 to determine if any of our NOL and credit carryovers will be subject to limitation.
   Based on that study we have determined that there was no ownership change as of the end of our 2011
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt">As discussed in Note 1, the Company&#8217;s financial statements reflect expected future tax consequences
   of uncertain tax positions that the company has taken or expects to take on a tax return (including
   a decision whether to file or not file a return in a particular jurisdiction) presuming the taxing
   authorities&#8217; full knowledge of the position and all relevant facts.
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt">The liability for unrecognized tax benefits at October&#160;31, 2011 and 2010 was $15.7&#160;million. This
   amount is directly associated with a tax position taken in a year in which federal and state NOL
   carryforwards were generated. Accordingly, the amount of unrecognized tax benefit has been
   presented as a reduction in the reported amounts of our federal and state NOL carryforwards. It is
   our policy to record interest and penalties
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt">We file income tax returns in the U.S. and various states, primarily Connecticut and California. We
   are open to examination by the Internal Revenue Service and various states in which we file for
   fiscal years 1998 to the present. We are currently not under any income tax examinations.
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                <p>The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32537-109319<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 109<br><br> -Paragraph 136, 172<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 109<br><br> -Paragraph 43, 44, 45, 46, 47, 48, 49<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 08<br><br> -Paragraph h<br><br> -Article 4<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32559-109319<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 9<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 15<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32718-109319<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(h))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6881521&amp;loc=d3e23780-122690<br><br><br><br></p>
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        <td class="text">&#xA0;<span></span></td>
        <td class="nump">14,450,118<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueNewIssues', window );">Sale of common stock</a></td>
        <td class="nump">50,194<span></span></td>
        <td class="nump">1<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">50,193<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockGrantedDuringPeriodValueSharebasedCompensation', window );">Share based compensation</a></td>
        <td class="nump">4,815<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">4,815<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesEmployeeBenefitPlan', window );">Stock issued under benefit plans, shares</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">1,151,875<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueEmployeeBenefitPlan', window );">Stock issued under benefit plans</a></td>
        <td class="nump">1,307<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">1,307<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DividendsPreferredStock', window );">Preferred dividends - Series B</a></td>
        <td class="num">(3,208)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(3,208)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fcel_ChangeInFairValueOfWarrants', window );">Change in fair value of warrants</a></td>
        <td class="num">(148)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(148)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fcel_DeferredCompensationShares', window );">Deferred compensation, shares</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">3,302<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fcel_DeferredCompensation', window );">Deferred compensation</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">37<span></span></td>
        <td class="num">(37)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecrease', window );">Effect of foreign currency translation</a></td>
        <td class="num">(2)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(2)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss attributable to FuelCell Energy, Inc.</a></td>
        <td class="num">(68,674)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(68,674)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="rc">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Ending balance at Oct. 31, 2009</a></td>
        <td class="nump">31,342<span></span></td>
        <td class="nump">8<span></span></td>
        <td class="nump">0<span></span></td>
        <td class="nump">631,296<span></span></td>
        <td class="num">(599,960)<span></span></td>
        <td class="num">(2)<span></span></td>
        <td class="num">(53)<span></span></td>
        <td class="nump">53<span></span></td>
      </tr>
      <tr class="rc">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesOutstanding', window );">Ending balance, shares at Oct. 31, 2009</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">84,387,741<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Sale of common stock, shares</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">27,600,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueNewIssues', window );">Sale of common stock</a></td>
        <td class="nump">32,080<span></span></td>
        <td class="nump">3<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">32,077<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockGrantedDuringPeriodValueSharebasedCompensation', window );">Share based compensation</a></td>
        <td class="nump">2,965<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">2,965<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities', window );">Conversion of Series B preferred stock to common stock, net of original issuance costs, shares</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">8,510<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecuritiesNetOfAdjustments', window );">Conversion of Series B preferred stock to common stock, net of original issuance costs</a></td>
        <td class="nump">93<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">93<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesEmployeeBenefitPlan', window );">Stock issued under benefit plans, shares</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">969,474<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueEmployeeBenefitPlan', window );">Stock issued under benefit plans</a></td>
        <td class="nump">721<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">721<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DividendsPreferredStock', window );">Preferred dividends - Series B</a></td>
        <td class="num">(3,201)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(3,201)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest', window );">Noncontrolling interest in subsidiaries</a></td>
        <td class="num">(663)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(663)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecrease', window );">Effect of foreign currency translation</a></td>
        <td class="nump">13<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">13<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss attributable to FuelCell Energy, Inc.</a></td>
        <td class="num">(55,663)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(55,663)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="rc">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Ending balance at Oct. 31, 2010</a></td>
        <td class="nump">7,687<span></span></td>
        <td class="nump">11<span></span></td>
        <td class="num">(663)<span></span></td>
        <td class="nump">663,951<span></span></td>
        <td class="num">(655,623)<span></span></td>
        <td class="nump">11<span></span></td>
        <td class="num">(53)<span></span></td>
        <td class="nump">53<span></span></td>
      </tr>
      <tr class="rc">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesOutstanding', window );">Ending balance, shares at Oct. 31, 2010</a></td>
        <td class="nump">112,965,725<span></span></td>
        <td class="nump">112,965,725<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Sale of common stock, shares</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">24,064,924<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueNewIssues', window );">Sale of common stock</a></td>
        <td class="nump">32,864<span></span></td>
        <td class="nump">2<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">32,862<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockGrantedDuringPeriodValueSharebasedCompensation', window );">Share based compensation</a></td>
        <td class="nump">2,577<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">2,577<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesEmployeeBenefitPlan', window );">Stock issued under benefit plans, shares</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">1,369,848<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueEmployeeBenefitPlan', window );">Stock issued under benefit plans</a></td>
        <td class="nump">654<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">654<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DividendsPreferredStock', window );">Preferred dividends - Series B</a></td>
        <td class="num">(3,200)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(3,200)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fcel_AdjustmentForModificationOfRedeemablePreferredStockOfSubsidiary', window );">FuelCell Ltd. (adjustment from Series 1 modification)</a></td>
        <td class="num">(8,987)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(8,987)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest', window );">Noncontrolling interest in subsidiaries</a></td>
        <td class="num">(261)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(261)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecrease', window );">Effect of foreign currency translation</a></td>
        <td class="nump">4<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">4<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss attributable to FuelCell Energy, Inc.</a></td>
        <td class="num">(45,713)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(45,713)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="rc">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Ending balance at Oct. 31, 2011</a></td>
        <td class="num">$ (14,375)<span></span></td>
        <td class="nump">$ 13<span></span></td>
        <td class="num">$ (924)<span></span></td>
        <td class="nump">$ 687,857<span></span></td>
        <td class="num">$ (701,336)<span></span></td>
        <td class="nump">$ 15<span></span></td>
        <td class="num">$ (53)<span></span></td>
        <td class="nump">$ 53<span></span></td>
      </tr>
      <tr class="rc">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesOutstanding', window );">Ending balance, shares at Oct. 31, 2011</a></td>
        <td class="nump">138,400,497<span></span></td>
        <td class="nump">138,400,497<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fcel_AdjustmentForModificationOfRedeemablePreferredStockOfSubsidiary">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Adjustment for modification of redeemable preferred stock of subsidiary</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>fcel_AdjustmentForModificationOfRedeemablePreferredStockOfSubsidiary</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>fcel_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fcel_ChangeInFairValueOfWarrants">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Change in fair value of warrants</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>fcel_ChangeInFairValueOfWarrants</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>fcel_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fcel_DeferredCompensation">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Deferred compensation</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>fcel_DeferredCompensation</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>fcel_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fcel_DeferredCompensationShares">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Deferred compensation, shares</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>fcel_DeferredCompensationShares</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>fcel_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesOutstanding">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total number of shares of common stock held by shareholders. May be all or portion of the number of common shares authorized. These shares represent the ownership interest of the common shareholders. Shares outstanding equals shares issued minus shares held in treasury and other adjustments, if any.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.3-04)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6959260&amp;loc=d3e187085-122770<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Principles Board Opinion (APB)<br><br> -Number 12<br><br> -Paragraph 10<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.29)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Article 3<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 30<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommonStockSharesOutstanding</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DividendsPreferredStock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Equity impact of aggregate cash, stock, and paid-in-kind dividends declared for preferred shareholders during the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 942<br><br> -SubTopic 405<br><br> -Section 45<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6957935&amp;loc=d3e64057-112817<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Article 3<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Statement of Position (SOP)<br><br> -Number 01-6<br><br> -Paragraph 14<br><br> -Subparagraph l<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.3-04)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6959260&amp;loc=d3e187085-122770<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DividendsPreferredStock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-04.22)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.18)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 51<br><br> -Paragraph 38<br><br> -Subparagraph a<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  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This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 12: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Net Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6518256<br><br><br><br>Reference 13: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-04.19)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br><br><br>Reference 14: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Article 5<br><br> -Section 03<br><br> -Paragraph 19<br><br><br><br>Reference 15: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 28, 29, 30<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 16: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 20<br><br> -Article 9<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetIncomeLoss</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The portion of net Income or Loss attributable to the noncontrolling interest (if any) deducted in order to derive the portion attributable to the parent.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 810<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1A<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6921930&amp;loc=SL4573702-111684<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 810<br><br> -SubTopic 10<br><br> -Section 55<br><br> -Paragraph 4J<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6922042&amp;loc=SL4591551-111686<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 51<br><br> -Paragraph 38<br><br> -Subparagraph a<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 51<br><br> -Paragraph 38<br><br> -Subparagraph c(1)<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 51<br><br> -Paragraph A1, A4, A5<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 810<br><br> -SubTopic 10<br><br> -Section 55<br><br> -Paragraph 4K<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6922042&amp;loc=SL4591552-111686<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetIncomeLossAttributableToNoncontrollingInterest</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecrease">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into the reporting currency of the reporting entity, net of tax.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 830<br><br> -SubTopic 30<br><br> -Section 45<br><br> -Paragraph 20<br><br> -Subparagraph (b),(c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6915805&amp;loc=d3e32211-110900<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 55<br><br> -Paragraph 2<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6920433&amp;loc=d3e998-108581<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 130<br><br> -Paragraph 24<br><br> -Subparagraph b<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 51<br><br> -Paragraph 38<br><br> -Subparagraph c(3)<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 130<br><br> -Paragraph 14, 17, 19, 26<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 52<br><br> -Paragraph 13, 20, 31<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecrease</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockGrantedDuringPeriodValueSharebasedCompensation">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Value of stock (or other type of equity) granted during the period as a result of any equity-based compensation plan other than an employee stock ownership plan (ESOP), net of any shares forfeited. This element is not the recognition of equity-based compensation expense in pursuant to FAS 123R. That element is AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue (Adjustments to Additional Paid in Capital, Share-based Compensation, Requisite Service Period Recognition, Value).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 123R<br><br> -Paragraph 15<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 30<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6743629&amp;loc=d3e3913-113898<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 30<br><br> -Section 35<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6418191&amp;loc=d3e15009-113911<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 123R<br><br> -Paragraph 10<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_StockGrantedDuringPeriodValueSharebasedCompensation</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total of Stockholders' Equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity including portions attributable to both the parent and noncontrolling interests (previously referred to as minority interest), if any. The entity including portions attributable to the parent and noncontrolling interests is sometimes referred to as the economic entity. This excludes temporary equity and is sometimes called permanent equity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 810<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 16<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6921628&amp;loc=SL4568740-111683<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 810<br><br> -SubTopic 10<br><br> -Section 55<br><br> -Paragraph 4I<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6922042&amp;loc=SL4590271-111686<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Publisher AICPA<br><br> -Number 51<br><br> -Paragraph 26<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 51<br><br> -Paragraph A3<br><br> -Appendix A<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 51<br><br> -Paragraph 25<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 810<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 15<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6921628&amp;loc=SL4568447-111683<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of shares issued during the period as a result of the conversion of convertible securities.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21475-112644<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Article 3<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 129<br><br> -Paragraph 4, 5<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Principles Board Opinion (APB)<br><br> -Number 12<br><br> -Paragraph 10<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.29-30)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.3-04)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6959260&amp;loc=d3e187085-122770<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 29, 30<br><br> -Article 5<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesEmployeeBenefitPlan">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of shares issued during the period to an employee benefit plan, such as a defined contribution or defined benefit plan.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_StockIssuedDuringPeriodSharesEmployeeBenefitPlan</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of new stock issued during the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt">Raw materials consist mainly of various nickel powders and steels, various other components
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   Raw materials and work in process are net of valuation reserves of
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                <p>The entire disclosure for inventory. This may include, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the major classes of inventory, and the nature of the cost elements included in inventory. If inventory is stated above cost, accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market may also be included. For LIFO inventory, may disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value and the effects of a LIFO quantities liquidation that impacts net income.</p>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock', window );">Benefit Plans</a></td>
        <td class="text"><!--DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd" -->
   <!-- Begin Block Tagged Note 14 - us-gaap:PensionAndOtherPostretirementBenefitsDisclosureTextBlock-->
   <div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; ">
   <div align="justify" style="font-size: 10pt; margin-top: 10pt"><b>Note 14. Benefit Plans</b>
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">We have shareholder approved equity incentive plans, a shareholder approved Section&#160;423 Stock
   Purchase Plan (the &#8220;ESPP&#8221;) and an employee tax-deferred savings plan, which are described in more
   detail below.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt"><b><i>Equity Incentive Plans</i></b>
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">The Board adopted the 2006 and 2010 Equity Incentive Plans (collectively, the &#8220;Equity Plans&#8221;).
   Pursuant to the Equity Plans, 5.0&#160;million shares of common stock were reserved for issuance. The
   Board is authorized to grant incentive stock options, nonstatutory stock options, stock
   appreciation rights (&#8220;SARs&#8221;), restricted stock awards (&#8220;RSAs&#8221;), restricted stock units, performance
   units, performance shares, dividend equivalent rights and other stock based awards to our officers,
   key employees and non-employee directors. Stock options, RSAs and SARs have restrictions as to
   transferability. Stock option exercise prices are fixed by the Board but shall not be less than the
   fair market value of our common stock on the date of the grant. SARs may be granted in conjunction
   with stock options. Stock options generally vest ratably over four years and expire 10&#160;years from
   the date of grant. As of October&#160;31, 2011, there were 1,305,635 shares available for grant. As of
   October&#160;31, 2011, equity awards outstanding consisted of incentive stock options, nonstatutory
   stock options and RSAs. The Company has not issued any other type of equity award to its officers,
   key employees and non-employee directors. The 1998 Equity Incentive Plan remains in effect only to
   the extent of awards outstanding under the plan as of October&#160;31, 2011.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">We account for stock options awarded to employees and non-employee directors under the fair value
   method. The fair value of stock options is estimated on the grant date using the Black-Scholes
   option valuation model and the following weighted-average assumptions:
   </div>
   <div align="center">
   <table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%">
   <!-- Begin Table Head -->
   <tr valign="bottom">
       <td width="58%">&#160;</td>
       <td width="3%">&#160;</td>
       <td width="1%">&#160;</td>
       <td width="9%">&#160;</td>
       <td width="1%">&#160;</td>
       <td width="3%">&#160;</td>
       <td width="1%">&#160;</td>
       <td width="9%">&#160;</td>
       <td width="1%">&#160;</td>
       <td width="3%">&#160;</td>
       <td width="1%">&#160;</td>
       <td width="9%">&#160;</td>
       <td width="1%">&#160;</td>
   </tr>
   <tr style="font-size: 10pt" valign="bottom">
       <td>&#160;</td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"><b>2011</b></td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"><b>2010</b></td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"><b>2009</b></td>
       <td>&#160;</td>
   </tr>
   <!-- End Table Head -->
   <!-- Begin Table Body -->
   <tr valign="bottom" style="background: #cceeff">
       <td>
   <div style="margin-left:15px; text-indent:-15px">Expected life (in years)
   </div></td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td align="right">7.0</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td align="right">7.0</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td align="right">6.8</td>
       <td>&#160;</td>
   </tr>
   <tr valign="bottom">
       <td>
   <div style="margin-left:15px; text-indent:-15px">Risk free interest rate
   </div></td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="left">&#160;</td>
       <td align="right">3.0</td>
       <td nowrap="nowrap">%</td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="left">&#160;</td>
       <td align="right">3.4</td>
       <td nowrap="nowrap">%</td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="left">&#160;</td>
       <td align="right">2.3</td>
       <td nowrap="nowrap">%</td>
   </tr>
   <tr valign="bottom" style="background: #cceeff">
       <td>
   <div style="margin-left:15px; text-indent:-15px">Volatility
   </div></td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="left">&#160;</td>
       <td align="right">73.0</td>
       <td nowrap="nowrap">%</td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="left">&#160;</td>
       <td align="right">72.2</td>
       <td nowrap="nowrap">%</td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="left">&#160;</td>
       <td align="right">72.4</td>
       <td nowrap="nowrap">%</td>
   </tr>
   <tr valign="bottom">
       <td>
   <div style="margin-left:15px; text-indent:-15px">Dividends yield
   </div></td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="left">&#160;</td>
       <td align="right">0.0</td>
       <td nowrap="nowrap">%</td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="left">&#160;</td>
       <td align="right">0.0</td>
       <td nowrap="nowrap">%</td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="left">&#160;</td>
       <td align="right">0.0</td>
       <td nowrap="nowrap">%</td>
   </tr>
   <!-- End Table Body -->
   </table>
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">The expected life is the period over which our employees are expected to hold the options and
   is based on historical data for similar grants. The risk free interest rate is based on the
   expected U.S. Treasury rate over the expected life. Expected volatility is based on the historical
   volatility of our stock. Dividend yield is based on our expected dividend payments over the
   expected life.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">Share-based compensation was reflected in the consolidated statements of operations as
   follows:
   </div>
   <div align="center">
   <table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%">
   <!-- Begin Table Head -->
   <tr valign="bottom">
       <td width="58%">&#160;</td>
       <td width="3%">&#160;</td>
       <td width="1%">&#160;</td>
       <td width="9%">&#160;</td>
       <td width="1%">&#160;</td>
       <td width="3%">&#160;</td>
       <td width="1%">&#160;</td>
       <td width="9%">&#160;</td>
       <td width="1%">&#160;</td>
       <td width="3%">&#160;</td>
       <td width="1%">&#160;</td>
       <td width="9%">&#160;</td>
       <td width="1%">&#160;</td>
   </tr>
   <tr style="font-size: 10pt" valign="bottom">
       <td>&#160;</td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"><b>2011</b></td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"><b>2010</b></td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"><b>2009</b></td>
       <td>&#160;</td>
   </tr>
   <!-- End Table Head -->
   <!-- Begin Table Body -->
   <tr valign="bottom" style="background: #cceeff">
       <td>
   <div style="margin-left:15px; text-indent:-15px">Cost of product sales and revenues
   </div></td>
       <td>&#160;</td>
       <td align="left">$</td>
       <td align="right">726</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td align="left">$</td>
       <td align="right">761</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td align="left">$</td>
       <td align="right">1,029</td>
       <td>&#160;</td>
   </tr>
   <tr valign="bottom">
       <td>
   <div style="margin-left:15px; text-indent:-15px">Cost of research and development
   contracts
   </div></td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td align="right">115</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td align="right">175</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td align="right">188</td>
       <td>&#160;</td>
   </tr>
   <tr valign="bottom" style="background: #cceeff">
       <td>
   <div style="margin-left:15px; text-indent:-15px">General and administrative expense
   </div></td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td align="right">1,275</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td align="right">1,397</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td align="right">2,802</td>
       <td>&#160;</td>
   </tr>
   <tr valign="bottom">
       <td>
   <div style="margin-left:15px; text-indent:-15px">Research and development expense
   </div></td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td align="right">457</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td align="right">627</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td align="right">780</td>
       <td>&#160;</td>
   </tr>
   <tr style="font-size: 1px">
       <td>
   <div style="margin-left:15px; text-indent:-15px">&#160;
   </div></td>
       <td>&#160;</td>
       <td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000">&#160;</td>
       <td>&#160;</td>
   </tr>
   <tr valign="bottom" style="background: #cceeff">
       <td>
   <div style="margin-left:30px; text-indent:-15px">Total share-based compensation
   </div></td>
       <td>&#160;</td>
       <td align="left">$</td>
       <td align="right">2,573</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td align="left">$</td>
       <td align="right">2,960</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td align="left">$</td>
       <td align="right">4,799</td>
       <td>&#160;</td>
   </tr>
   <tr style="font-size: 1px">
       <td>
   <div style="margin-left:15px; text-indent:-15px">&#160;
   </div></td>
       <td>&#160;</td>
           <td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
           <td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
           <td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000">&#160;</td>
       <td>&#160;</td>
   </tr>
   <!-- End Table Body -->
   </table>
   </div>
   <!-- Folio -->
   <!-- /Folio -->
   </div>
   <!-- PAGEBREAK -->
   <div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; ">
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">The following table summarizes our stock option activity for the year ended October&#160;31, 2011:
   </div>
   <div align="center">
   <table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%">
   <!-- Begin Table Head -->
   <tr valign="bottom">
       <td width="72%">&#160;</td>
       <td width="3%">&#160;</td>
       <td width="1%">&#160;</td>
       <td width="9%">&#160;</td>
       <td width="1%">&#160;</td>
       <td width="3%">&#160;</td>
       <td width="1%">&#160;</td>
       <td width="9%">&#160;</td>
       <td width="1%">&#160;</td>
   </tr>
   <tr style="font-size: 10pt" valign="bottom">
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="center" colspan="2"><b>Weighted-</b></td>
       <td>&#160;</td>
   </tr>
   <tr style="font-size: 10pt" valign="bottom">
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="center" colspan="2"><b>Average</b></td>
       <td>&#160;</td>
   </tr>
   <tr style="font-size: 10pt" valign="bottom">
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="center" colspan="2"><b>Option</b></td>
       <td>&#160;</td>
   </tr>
   <tr style="font-size: 10pt" valign="bottom">
       <td nowrap="nowrap" align="left" style="border-bottom: 1px solid #000000"><b>Options</b></td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"><b>Shares</b></td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"><b>Price</b></td>
       <td>&#160;</td>
   </tr>
   <!-- End Table Head -->
   <!-- Begin Table Body -->
   <tr valign="bottom" style="background: #cceeff">
       <td>
   <div style="margin-left:15px; text-indent:-15px">Outstanding at October&#160;31, 2010
   </div></td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td align="right">5,118,201</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td align="left">$</td>
       <td align="right">10.15</td>
       <td>&#160;</td>
   </tr>
   <tr valign="bottom">
       <td>
   <div style="margin-left:30px; text-indent:-15px">Granted
   </div></td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td align="right">216,657</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td align="left">$</td>
       <td align="right">1.98</td>
       <td>&#160;</td>
   </tr>
   <tr valign="bottom" style="background: #cceeff">
       <td>
   <div style="margin-left:30px; text-indent:-15px">Exercised
   </div></td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td align="right">&#8212;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td align="left">$</td>
       <td align="right">0.00</td>
       <td>&#160;</td>
   </tr>
   <tr valign="bottom">
       <td>
   <div style="margin-left:30px; text-indent:-15px">Cancelled
   </div></td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="left">&#160;</td>
       <td align="right">(2,014,300</td>
       <td nowrap="nowrap">)</td>
       <td>&#160;</td>
       <td align="left">$</td>
       <td align="right">12.41</td>
       <td>&#160;</td>
   </tr>
   <tr style="font-size: 1px">
       <td>
   <div style="margin-left:15px; text-indent:-15px">&#160;
   </div></td>
       <td>&#160;</td>
       <td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
   </tr>
   <tr valign="bottom" style="background: #cceeff">
       <td>
   <div style="margin-left:15px; text-indent:-15px">Outstanding at October&#160;31, 2011
   </div></td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td align="right">3,320,558</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td align="left">$</td>
       <td align="right">8.25</td>
       <td>&#160;</td>
   </tr>
   <tr style="font-size: 1px">
       <td>
   <div style="margin-left:15px; text-indent:-15px">&#160;
   </div></td>
       <td>&#160;</td>
           <td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
   </tr>
   <!-- End Table Body -->
   </table>
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">The weighted average grant-date fair value per share for options granted during the years
   ended October&#160;31, 2011, 2010 and 2009 was $1.38, $2.02 and $1.97, respectively. There were no
   options exercised in fiscal 2011. The total intrinsic value of options exercised during the years
   ended October&#160;31, 2010 and 2009 was $0.0&#160;million and $0.1&#160;million, respectively.
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">The following table summarizes information about stock options outstanding and exercisable at
   October&#160;31, 2011:
   </div>
   <div align="center">
   <table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%">
   <!-- Begin Table Head -->
   <tr valign="bottom">
       <td width="30%">&#160;</td>
       <td width="3%">&#160;</td>
       <td width="1%">&#160;</td>
       <td width="9%">&#160;</td>
       <td width="1%">&#160;</td>
       <td width="3%">&#160;</td>
       <td width="1%">&#160;</td>
       <td width="9%">&#160;</td>
       <td width="1%">&#160;</td>
       <td width="3%">&#160;</td>
       <td width="1%">&#160;</td>
       <td width="9%">&#160;</td>
       <td width="1%">&#160;</td>
       <td width="3%">&#160;</td>
       <td width="1%">&#160;</td>
       <td width="9%">&#160;</td>
       <td width="1%">&#160;</td>
       <td width="3%">&#160;</td>
       <td width="1%">&#160;</td>
       <td width="9%">&#160;</td>
       <td width="1%">&#160;</td>
   </tr>
   <tr style="font-size: 10pt" valign="bottom">
       <td>&#160;</td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="center" colspan="10" style="border-bottom: 1px solid #000000"><b>Options Outstanding</b></td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="center" colspan="6" style="border-bottom: 1px solid #000000"><b>Options Exercisable</b></td>
       <td>&#160;</td>
   </tr>
   <tr style="font-size: 10pt" valign="bottom">
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="center" colspan="2"><b>Weighted</b></td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="center" colspan="2">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="center" colspan="2">&#160;</td>
       <td>&#160;</td>
   </tr>
   <tr style="font-size: 10pt" valign="bottom">
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="center" colspan="2"><b>Average</b></td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="center" colspan="2"><b>Weighted Average</b></td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="center" colspan="2"><b>Weighted Average</b></td>
       <td>&#160;</td>
   </tr>
   <tr style="font-size: 10pt" valign="bottom">
       <td nowrap="nowrap" align="left"><b>Range of</b></td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="center" colspan="2"><b>Number</b></td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="center" colspan="2"><b>Remaining</b></td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="center" colspan="2"><b>Exercise</b></td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="center" colspan="2"><b>Number</b></td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td nowrap="nowrap" align="center" colspan="2"><b>Exercise</b></td>
       <td>&#160;</td>
   </tr>
   <tr style="font-size: 10pt" valign="bottom">
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       <td>&#160;</td>
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       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt">During fiscal year 2011, we granted 1,418,538 RSAs to employees. RSA expense is based on the fair
   value of the award at the date of grant and is amortized over the vesting period, generally four
   years. The weighted
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   cancelled. At October&#160;31, 2011, there were 1,800,482 outstanding RSAs with an average remaining
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   <!-- Folio -->
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt"><b><i>Employee Stock Purchase Plan</i></b>
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt">There were 1,900,000 shares of common stock reserved for issuance under the ESPP. Under the ESPP,
   eligible employees have the right to purchase shares of common stock at the lesser of (i)&#160;85
   percent of the last reported sale price of our common stock on the first business day of the
   offering period, or (ii)&#160;85&#160;percent of the last reported sale price of the common stock on the last
   business day of the offering period, in either case rounded up to avoid impermissible trading
   fractions. Shares issued pursuant to the ESPP contain a legend restricting the transfer or sale of
   such common stock for a period of six months after the date of purchase. As of October&#160;31, 2011,
   there were 998,060 shares of common stock available for issuance under the ESPP.
   </div>
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   </div>
   <div align="center">
   <table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%">
   <!-- Begin Table Head -->
   <tr valign="bottom">
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       <td>&#160;</td>
   </tr>
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   <!-- End Table Head -->
   <!-- Begin Table Body -->
   <tr valign="bottom" style="background: #cceeff">
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       <td>&#160;</td>
       <td>&#160;</td>
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       <td>&#160;</td>
   </tr>
   <tr valign="bottom" style="background: #cceeff">
       <td>
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       <td>&#160;</td>
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   <tr style="font-size: 1px">
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   <!-- End Table Body -->
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt">The fair value of shares under the ESPP was determined at the grant date using the
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   </div>
   <div align="center">
   <table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%">
   <!-- Begin Table Head -->
   <tr valign="bottom">
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       <td width="3%">&#160;</td>
       <td width="1%">&#160;</td>
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       <td width="3%">&#160;</td>
       <td width="1%">&#160;</td>
       <td width="9%">&#160;</td>
       <td width="1%">&#160;</td>
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       <td width="9%">&#160;</td>
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       <td>&#160;</td>
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       <td>&#160;</td>
       <td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"><b>2010</b></td>
       <td>&#160;</td>
       <td>&#160;</td>
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   </tr>
   <!-- End Table Head -->
   <!-- Begin Table Body -->
   <tr valign="bottom" style="background: #cceeff">
       <td>
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       <td>&#160;</td>
       <td>&#160;</td>
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       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
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       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
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       <td>
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       <td>
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       <td>&#160;</td>
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       <td>&#160;</td>
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       <td nowrap="nowrap">%</td>
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   <tr valign="bottom">
       <td>
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       <td>&#160;</td>
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   <!-- End Table Body -->
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt">The weighted-average fair value of shares issued under the ESPP during fiscal 2011 was $0.97
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   <div align="justify" style="font-size: 10pt; margin-top: 10pt"><b><i>Employee Tax-Deferred Savings Plans</i></b>
   </div>
   <div align="justify" style="font-size: 10pt; margin-top: 10pt">We offer a 401(k) plan (the &#8220;Plan&#8221;) to all full time employees that provides for tax-deferred
   salary deductions for eligible employees (beginning the first month following an employee&#8217;s hire
   date). Employees may choose to make voluntary contributions of their annual compensation to the
   Plan, limited to an annual maximum amount as set periodically by the Internal Revenue Service. We
   provide discretionary matching contributions equal to 100&#160;percent of the employee&#8217;s contribution
   amount, up to a maximum of 6&#160;percent of the employee&#8217;s annual salary. Participants are required to
   contribute a minimum of 3&#160;percent in order to be eligible to participate and receive the matching
   contribution. Matching contributions begin vesting after one year and are fully vested after five
   years. Employee contributions are fully vested when made. Under the Plan, there is no option
   available to the employee to receive or purchase our common stock. In February&#160;2009, we suspended
   our matching contribution. Matching contributions under the Plan were $0.5&#160;million for the fiscal
   year ended October&#160;31, 2009.
   </div>
   <!-- Folio -->
   <!-- /Folio -->
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   <!-- PAGEBREAK -->
   <div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; ">
   </div>
<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CompensationAndRetirementDisclosureAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CompensationAndRetirementDisclosureAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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              </div>
            </div>
          </td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for pension and other postretirement benefits.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 715<br><br> -URI http://asc.fasb.org/topic&amp;trid=2235017<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 87<br><br> -Paragraph 264<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 158<br><br> -Paragraph 7, 21, 22<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  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This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 132R<br><br> -Paragraph 5<br><br> -Subparagraph a<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 10: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Emerging Issues Task Force (EITF)<br><br> -Number 03-2<br><br> -Paragraph 8<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  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